Per the West Virginia filing instructions;
WEST VIRGINIA LOW-INCOME EARNED INCOME EXCLUSION
"You may be eligible to claim the low-income exclusion if you received earned income (see definition) 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."
EARNED INCOME includes wages, salaries, tips, and other employee compensation. Earned income also includes the taxable income from self-employment disclosed on the federal 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 wages received for work performed by an individual while he or she is an incarcerated inmate at a federal or state prison.
To view the West Virginia Low-Income Earned Income Exclusion Worksheet, please click here.