Per the West Virginia filing instructions;
"You may be eligible to claim the low-income exclusion if you received earned income during the taxable year and:
- Your filing status is single, married filing jointly, head of household or widow(er) with a dependent child and your federal adjusted gross income is $10,000 or less; or
- Your filing status is married filing separately and your federal adjusted gross income is $5,000 or less.
This exclusion may be taken even if you are claimed as a dependent on someone else’s return."
What is considered earned income?
Earned income includes wages, salaries, tips, and other employee compensation. Earned income also includes taxable self-employed income reported on a Schedule C.
Earned income does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is not considered employee compensation. Earned income does not include income received for services provided by an individual while he or she is an inmate at a penal institution.
To view the West Virginia Low-Income Earned Income Exclusion Worksheet, please click here.