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 were a nonresident and your federal adjusted gross income included taxable income from West Virginia sources
You are required to file a West Virginia return even though you may not be required to file a federal return if:
- Your West Virginia adjusted gross income is greater than your allowable deduction for personal exemptions ($2,000 per exemption, or $500 if you claim zero exemptions). Your income is to be determined as if you had been required to file a federal return. Your exemptions are to be determined following the rules on page 21.
- You are claiming a SCTC or HEPTC credit
- You are due a refund"
Can I file a different filing status than my federal return?
Yes, however West Virginia instructions state:
- If you filed a Married Filing Joint federal tax return. you can choose to file a married filing joint or married filing separate state return. If you choose to file as married filing separate, use Rate Schedule II when figuring your tax. Refer to the Instructions for further information on filing separate state returns when a joint federal return was filed.
- If you file a Married Filing Joint West Virginia return, the filing status on your federal tax return must be Married Filing Joint also. However you can elect to file Married Filing Separate and use the state's Rate Schedule II to determine your state tax.
- If you filed your federal tax return as Married Filing Separate, you must file the West Virginia return as Married Filing Separate also.
What if I work in a reciprocal state of 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.