You may qualify for the low-income exclusion if:
- You received earned income during the tax year and:
- Filing status: Single, Married Filing Jointly, Head of Household, or Widow(er) with a dependent child AND your Federal Adjusted Gross Income (AGI) is $10,000 or less OR
- Filing status: Married Filing Separately AND your Federal AGI is $5,000 or less
This exclusion can be claimed even if you are listed as a dependent on someone else’s return.
Includes:
- Wages
- Salaries
- Tips
- Other employee compensation
- Taxable self-employment income (reported on Schedule C)
Does NOT Include:
- Interest
- Dividends
- Retirement income (pensions or annuities)
- Any income not considered employee compensation
- Income for services provided while an individual is an inmate in a penal institution
To view the West Virginia Low-Income Earned Income Exclusion Worksheet, please click here.