What changes will affect my tax calculations?
West Virginia has made the following changes to the tax laws for the 2025 tax year (filed in 2026):
- West Virginia is phasing out the tax on Social Security benefits. Taxpayers can subtract 65% of their federally taxable Social Security benefits from their West Virginia adjusted gross income if income exceeds the amount determined by filing status. Social Security benefits remain fully exempt from tax if your federal AGI is $100,000 or less for Married Filing Jointly, or $50,000 or less for Single, Head of Household, Widow(er), or Married Filing Separately.
- Additional Municipalities are subject to Municipal Use Tax.
What are the changes to tax credits?
- The Child and Dependent Care Credit can be claimed on your West Virginia state return for 50% of the credit claimed on your federal return. If you paper file your WV return, you must include the federal Form 2441 to take the credit.
- Widowed spouses may now claim Disabled Veteran's Property Tax Credit if the deceased disabled veteran claimed the credit in the prior year.
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