Interest Exempt from West Virginia (Line 34)
Enter the interest included in your Federal Adjusted Gross Income that is exempt from state income tax.
Police/Fireman Retirement income included in Federal AGI (Line 35)
Taxable amount of retirement income reported on your federal return received from any West Virginia state or local police, deputy sheriff's or fireman's retirement system. Limited to $2,000.
Eligible Military Retirement (Line 38)
Taxable amount reported on federal return from Armed Forces, Reserves and National Guard.
Refund of State income tax received (Line 41)
Amount reported on federal return, Schedule 1 Line 1.
Contributions to West Virginia Prepaid Tuition Trust Fund (Line 42)
Payments to the prepaid tuition trust fund. If deducted on the federal return, you cannot claim the subtraction.
Railroad Retirement income included in Federal AGI (Line 43)
Income received from US Railroad Retirement Board. Include unemployment, disability and sick ay that is included on the federal return. Do NOT include Social Security benefits.
Active Duty Military Pay (Line 39)
Military income received while a on active duty as a member of the National Guard or Armed Forces Reserves.
Active Military Separation (Line 40)
If you were on active duty for 30 continuous days prior to separation, enter the amount of active duty pay received.
Other Deductions (Line 44)
- Long Term Care Insurance
- IRC 1341 Repayments
- Autism Modification
Qualified Opportunity Zone business income (Line 45)
Include copy of IRS 8996
West Virginia EZ Pass Deduction (Line 46)
Amount between $25 and $1,200 for tolls paid electronically through EZPass. Do not include amounts refunded by employers. May carry over amounts for three years. Must include transponder number.
Surviving Spouse Deduction (Line 49)
Surviving spouse may claim a one time subtraction from income up to $8,000.
- Decedent must be 65 years of age or older Or permanently disabled
- Surviving spouse did not remarry before end of the taxable year
- Total deductions from income are less than $8,000
Teachers Retirement included in Federal AGI (Line 36)
Taxable amount of retirement income reported on the federal return received from West Virginia Teachers' Retirement System or West Virginia Public Employees' Retirement System.
Federal Retirement Systems (Line 37)
Taxable amount of retirement income reported on federal return. Not to exceed $2,000.
Senior Citizen or Disability Deduction (Line 47 and Line 48)
Must be at least age 65 OR certified as permanently disabled to qualify for the subtraction. Complete Schedule H. Refer to instructions for more details.
