According to West Virginia Instructions for Form IT 140, you must file a West Virginia tax return IF:
- You are a full year resident or part year resident of West Virginia.
- You are required to file a federal return (you may still have to file a WV return even If you do not have to file a federal if your WV AGI is greater than your allowable deduction for personal exemptions which is $2,000).
- You were a nonresident and your federal adjusted gross income included taxable income from West Virginia sources.
- You are claiming a SCTC or HEPTC credit.
- You had West Virginia income tax withheld from your wages and are due a refund.
West Virginia requires that you use the same filing status that you used on your federal income tax return. If you are a married couple and file jointly on your federal return, you may file a joint West Virginia return but total income earned for each spouse (no matter where it was earned) must be reported as taxable to West Virginia.
West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. If you are a West Virginia resident working in one of these states, and your employer withheld the other state’s income tax, you must file for a refund from that state. You cannot claim a refund for taxes withheld to a reciprocal state on the resident return.
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