According to the West Virginia Income Tax Instructions, you are required to file a return and pay tax just like any other resident unless you were not physically present in the state for more than 30 days during the tax year.
If you are a resident of West Virginia that was present for 30 days or more, you are required to report all of your income regardless of where it was earned or source of income.
If you are a resident of West Virginia that was present for 30 days or more and has separated from active duty service, you are able to deduct your active duty military pay. You must include a copy of your military orders with the return. At this time, there is no way to attach a copy of the orders with your e-filed return. You will need to print, sign and mail the return with a copy of the orders to the state.
To enter the subtraction into the account, follow these steps in the program:
- State Section
- Resident West Virginia Return
- Subtractions From Income
- Active Military Separation
- Enter amount for taxpayer or spouse
- Save
If you are a resident of West Virginia that was not present in the state for 30 days or more, you will need to file a nonresident return. The active duty pay will not be taxable on the nonresident return.
To enter a subtraction for the Active Duty pay, follow these steps in the program:
- State Section
- West Virginia Nonresident State Return
- Subtractions From Income
- Active Duty Military Pay
- Enter amount in appropriate box
- Save
If you are a nonresident of West Virginia, your active duty pay is not taxable to West Virginia.
To enter a subtraction, follow these steps in the program:
- State Section
- West Virginia Nonresident Return
- Subtractions From Income
- Active Duty Military Pay
- Enter amount in appropriate box
- Save
If one spouse is a Resident and the other is not, file Married Filing Separate returns.
National Guard or Reserve Pay:
Military pay received while you were a National Guard or Armed Forces Reserve member called to duty, is not taxable on your return. A copy of your military orders must accompany the return. At this time, you must print, sign and mail the return to include the military orders.
To enter the subtraction into the return, follow these steps in the program:
- State Section
- West Virginia Resident Return
- Subtractions From Income
- Active Duty Military Pay
- Enter amount for taxpayer or spouse
- Save
Certain State and Federal Retirement Systems:
You may subtract up to $2,000 for pensions and annuities received from the West Virginia Public Employees' Retirement System, the West Virginia Teachers' Retirement System Military Retirement or Federal Retirement.
To enter the subtraction from within your account, follow these steps in the program:
- State Section
- West Virginia Return
- Subtractions from Income
- Taxable Teachers and Federal Retirement
- Military Retirement & Federal Retirement Systems
- Do not enter more than $2000
- Save
Additional Military Retirement:
The additional modification of military retirement income no longer has a maximum amount to the extent it is included in federal adjusted gross income.
To enter the subtraction from within your account, follow these steps in the program:
- State Section
- West Virginia Resident Return
- Subtractions from Income
- Enter eligible Military Retirement Modification
- Enter amount
- Save