West Virginia allows for a subtraction of up to $2,000 of retirement income from West Virginia Teachers' Retirement, West Virginia Public Employees' Retirement System, or Federal Retirement Systems.
The state does not tax any portion of the following retirement income:
- West Virginia State or Local Police
- Deputy Sheriff’s
- Firemen Retirement
- Federal Law Enforcement Retirement
- Military Retirement
- Survivorship Annuities
- US Railroad Retirement
See page 26, Line 24, Schedule M instructions for modifications of Social Security Benefits.
Program Entry: How do I navigate the program to make the subtraction for my West Virginia return?
- Go to the State section.
- Click the three dots (⋯) next to West Virginia to Edit.
- Select Subtractions from Income.
See also:
Is my military pension/retirement income taxable to West Virginia?
West Virginia Instructions Schedule M