West Virginia offers several nonrefundable tax credits that may reduce the amount of income tax you owe. These credits generally cannot increase your refund beyond the amount of tax liability shown on your return.
Most of these credits require a separate West Virginia tax form, schedule, certificate, or approval issued by a state agency. Before claiming any credit, make sure you have the supporting documentation required by the program.
Can I Upload Documentation for These Credits?
Yes. Most credits listed in this section require supporting documentation and should be accompanied by the applicable West Virginia forms, credit certificates, schedules, or approval letters when filing.
Keep copies of all documentation with your tax records.
General Economic Opportunity Tax Credit
This credit is available to taxpayers who make qualified business investments or undertake approved economic development activities in West Virginia.
Attachment Required?
Yes. Supporting schedules and certification documents are generally required.
High Technology Manufacturing Investment Credit
This credit encourages investment in qualified high-technology manufacturing facilities and equipment within West Virginia.
Attachment Required?
Yes. Include any required credit calculations, certifications, and supporting schedules.
West Virginia Environmental Agricultural Equipment Credit
Taxpayers may qualify for a credit for the purchase and use of certain environmental agricultural equipment designed to reduce pollution or improve environmental conditions.
Attachment Required?
Yes. Documentation supporting the equipment purchase and qualification should be retained and submitted when required.
West Virginia Military Incentive Credit
Eligible employers may qualify for a credit related to employing members of the military or reservists under programs authorized by West Virginia law.
Attachment Required?
Yes. Supporting certification and credit documentation is generally required.
Neighborhood Investment Program Credit
A credit may be available for qualified charitable contributions made to organizations approved under West Virginia's Neighborhood Investment Program.
Attachment Required?
Yes. A credit authorization certificate issued by the approved organization is generally required.
Historic Rehabilitation Building Investment Credit
Taxpayers who rehabilitate qualifying historic structures may be eligible for this credit.
Attachment Required?
Yes. Approval and certification documents for the rehabilitation project are generally required.
Qualified Residential Rehabilitation Building Investment Credit
This credit applies to certain rehabilitation projects involving qualifying residential buildings.
Attachment Required?
Yes. Supporting forms, certifications, and project documentation are generally required.
Apprenticeship Training Tax Credit
Employers who participate in approved apprenticeship training programs may qualify for this credit.
Attachment Required?
Yes. Documentation from the approved apprenticeship program should be retained.
Concealed Carry Gun Credit
Eligible taxpayers may qualify for a credit related to qualifying concealed carry training and permit costs.
Attachment Required?
Yes. Proof of eligibility and supporting documentation should be retained and submitted when required.
Downtown Natural Gas Manufacturing Investment Tax Credit
This credit promotes qualifying manufacturing investments involving natural gas development and related economic activity.
Attachment Required?
Yes. Supporting investment documentation and certifications are generally required.
Pass-Through Entity Eligible Small Business Credit
Owners of qualifying pass-through entities may receive a credit based on information provided by the entity.
Attachment Required?
Yes. Supporting schedules, including information from the entity, are generally required.
Natural Gas Liquids Credit
Taxpayers involved in qualifying natural gas liquid activities may qualify for this credit.
Attachment Required?
Yes. Supporting schedules and credit calculations are typically required.
Donation or Sale of Vehicle to Qualified Charitable Organizations
A credit may be available for the donation or sale of qualifying vehicles to approved charitable organizations.
Attachment Required?
Yes. Documentation from the charitable organization and vehicle transfer records should be retained.
Small Arms and Ammunition Credit
Qualified taxpayers engaged in eligible small arms or ammunition manufacturing activities may qualify for this credit.
Attachment Required?
Yes. Supporting business and credit certification documentation is generally required.
West Virginia Jumpstart Savings Program Credit (Employer Use Only)
Eligible employers contributing to the West Virginia Jumpstart Savings Program on behalf of employees may qualify for a credit.
Attachment Required?
Yes. Documentation supporting employer contributions should be retained.
Capital Investment in Child Care Property Tax Credit
Taxpayers who make qualifying capital investments in child care facilities or property may be eligible for this credit.
Attachment Required?
Yes. Documentation of the capital investment and related approvals is generally required.
Operating Costs of Child Care Property Tax Credit
A credit may be available for qualifying operating expenses associated with eligible child care property.
Attachment Required?
Yes. Records supporting operating expenses should be retained and submitted if required.
West Virginia Film Industry Investment Tax Credit
West Virginia offers a credit to encourage investment in approved film production activities within the state.
Attachment Required?
Yes. Certification and approval documents are generally required.
Volunteer Firefighter Tax Credit
Eligible volunteer firefighters may qualify for this credit if they meet the requirements established by West Virginia law.
Attachment Required?
Yes. Certification from the volunteer fire department or other supporting documentation may be required.
Build WV Property Value Adjustment Tax Credit
Taxpayers participating in qualifying Build WV projects may qualify for a property value adjustment credit.
Attachment Required?
Yes. Supporting project documentation and approval records are generally required.
Electric Income Credit for Tax Paid by a Pass-Through Entity
Taxpayers who receive income from a pass-through entity may qualify for this credit when the entity has paid the applicable tax.
Attachment Required?
Yes. Information reported by the pass-through entity is generally required.
Farm to Food Bank Tax Credit
Farmers who donate qualifying agricultural products to approved food banks may be eligible for this credit.
Attachment Required?
Yes. Documentation from the receiving food bank and records of the donated products should be retained.
How Do I Claim a West Virginia Nonrefundable Tax Credit?
- Navigate to the West Virginia Return section.
- Select Credits.
- Choose Total Nonrefundable Tax Credits.
- Select the applicable credit.
- Enter the requested information from the supporting forms or certificates.
- Attach or retain any required documentation.
- Continue through the remainder of the return.
What Records Should I Keep?
Keep copies of:
- Credit certificates
- Approval letters
- State schedules and worksheets
- Pass-through entity statements
- Donation receipts
- Investment records
- Child care facility documentation
- Historic rehabilitation certifications
- Volunteer firefighter certifications
- Any other supporting documents used to determine the credit
Because many of these credits are issued through separate West Virginia programs, maintaining complete records is essential in case the West Virginia State Tax Department requests verification of the credit claimed.