The West Virginia Basic Information section collects state-specific information that may affect how your West Virginia income tax return is prepared. While most of your personal information transfers from your federal return, West Virginia requires additional details for certain taxpayers.
Depending on your situation, you may see questions about:
- County of residence
- Filing extensions
- Surviving spouse eligibility
- Military orders
- Reciprocity with Virginia or Pennsylvania
- Penalty waiver requests
County of Residence
West Virginia requires taxpayers to identify the county where they lived during the tax year.
Why is my county of residence required?
Your county information is used for state and local reporting purposes and helps ensure your return is processed correctly.
Select the county where you resided on the last day of the tax year unless the instructions for your situation indicate otherwise.
Extended Due Date
If you received an extension of time to file your West Virginia return, enter the extended due date in this section.
Does an extension give me more time to pay?
No. An extension generally provides additional time to file your return, but any tax owed is still due by the original filing deadline. Interest and penalties may apply to unpaid taxes after the original due date.
Surviving Spouse Information
West Virginia provides special filing treatment for certain surviving spouses.
If you qualify for the surviving spouse exemption, you may be asked to enter:
- The decedent's year of death
- The decedent's Social Security Number
Who may qualify?
This section generally applies if your spouse passed away during the tax year or within the two tax years immediately preceding the current tax year and you otherwise meet the state's eligibility requirements.
Military Orders
Active-duty military taxpayers may be asked to provide a copy of their military orders.
Why are military orders required?
Military orders may be used to verify:
- Residency status
- Duty station location
- Eligibility for certain military-related tax treatments
If requested, attach a copy of the applicable military orders to support your return.
Virginia and Pennsylvania Residents
Special rules may apply if you are a resident of Virginia or Pennsylvania but worked in West Virginia.
Why does West Virginia ask for days spent in the state?
West Virginia has reciprocal agreements with certain neighboring states. If you are a Virginia or Pennsylvania resident, you may be asked to report the number of days you spent in West Virginia during the tax year.
This information helps determine the proper taxation of your income and whether reciprocity provisions apply.
Penalty Waiver Request
You may see a question asking whether you would like to request a waiver of penalty due.
What is a penalty waiver?
A penalty waiver is a request for the West Virginia State Tax Department to remove or reduce a tax penalty that would otherwise apply to your return.
When might a waiver be granted?
Penalty waiver requests are generally considered when circumstances outside your control prevented timely compliance, such as:
- Serious illness
- Natural disasters
- Other reasonable causes recognized by the state
A waiver request does not automatically guarantee that penalties will be removed.
How Do I Access the West Virginia Basic Information Section?
- Navigate to the West Virginia Return section.
- Select Basic Information.
- Review all state-specific questions.
- Enter any required information, including residency, military, extension, or surviving spouse details.
- Continue through the remainder of the West Virginia return.
Why Is the West Virginia Basic Information Section Important?
The information entered in this section helps West Virginia:
- Verify residency and filing status
- Determine eligibility for special tax treatments
- Apply reciprocity rules when applicable
- Process extension and penalty waiver requests
- Verify military and surviving spouse claims
Before filing your return, review all entries carefully to ensure the information accurately reflects your circumstances for the tax year.