Who Must File a West Virginia Tax Return?
You must file a West Virginia income tax return if any of the following apply:
- You were a full-year resident of West Virginia.
- You were a part-year resident of West Virginia.
- You were a nonresident, but your federal adjusted gross income (AGI) includes income from West Virginia sources.
Do I Need to File if I Don't Have to File a Federal Return?
You may still need to file a West Virginia return even if you're not required to file a federal return. You must file if:
- Your West Virginia adjusted gross income is greater than your allowable exemption amount:
- $2,000 per exemption, or
- $500 if you claim zero exemptions.
- Your income is calculated as though you were required to file a federal return.
- Your exemptions are determined under West Virginia rules.
- You are claiming:
- Senior Citizens Tax Credit (SCTC), or
- Homestead Excess Property Tax Credit (HEPTC), or
- Disabled Veteran Property Tax Credit (DV-1).
- You are due a refund.
Exception for Some Seniors
Generally, you do not need to file a West Virginia return if:
- You and your spouse are both age 65 or older, and
- Your total income is less than your exemption allowance plus any applicable senior citizen modifications.
However, if you're entitled to a refund, you must still file a return.
What if a Child Has Unearned (Investment) Income?
For children under age 18:
- If the child's parents elect to report the child's investment income on their own return under federal rules, the child does not need to file a West Virginia return.
- If the parents do not report the income, the child must file their own West Virginia return and report all income.
Can My West Virginia Filing Status Be Different From My Federal Filing Status?
In some situations, yes.
Federal Married Filing Jointly
If you filed a joint federal return, you may choose either:
- Married Filing Jointly on your West Virginia return, or
- Married Filing Separately on your West Virginia return.
West Virginia Married Filing Jointly
If you file a joint West Virginia return, your federal filing status must also be Married Filing Jointly.
Federal Married Filing Separately
If you filed your federal return as Married Filing Separately, you must also file your West Virginia return as Married Filing Separately.
What if I Work in a Reciprocal State?
West Virginia has reciprocal agreements with:
- Kentucky
- Maryland
- Ohio
- Pennsylvania
- Virginia
If you are a West Virginia resident and work in one of these states:
- Any wages earned there are generally taxable only by West Virginia.
- If your employer withheld tax for the reciprocal state, you must file a return with that state to request a refund.
- You cannot claim a West Virginia credit for taxes withheld to a reciprocal state on wage income.
Residents of these reciprocal states whose only West Virginia-source income is wages or salaries may qualify as a Special Nonresident and generally only need to complete Part II of Schedule A to claim a refund of any West Virginia withholding.