The West Virginia Miscellaneous Forms section contains additional forms and schedules that may apply to specific tax situations. Most taxpayers won't need to complete every form in this section, but these forms can help you report special tax calculations, claim refunds, or request relief from penalties.
Depending on your circumstances, you may see the following forms:
- Estimated Payment Vouchers (Form IT-140ES)
- Underpayment of Estimated Tax (Form IT-210)
- Use Tax Schedule (Schedule UT)
- Injured Spouse Allocation (Form WV 8379)
- Statement of Claimant to Refund (Schedule F)
Estimated Payment Vouchers (Form IT-140ES)
Form IT-140ES is used to make estimated income tax payments for the current tax year.
Who should use Form IT-140ES?
You may need to make estimated payments if:
- You're self-employed.
- You receive rental income.
- You receive investment income not subject to withholding.
- You expect to owe tax and will not have enough withholding during the year.
Why make estimated payments?
Making estimated payments throughout the year can help you:
- Avoid a large tax bill when you file.
- Reduce or eliminate underpayment penalties.
- Better manage your tax obligations throughout the year.
Underpayment of Estimated Tax (Form IT-210)
Form IT-210 is used to calculate whether you owe a penalty for underpaying your West Virginia estimated taxes during the year.
When might I need Form IT-210?
You may need this form if:
- You did not make required estimated tax payments.
- Your withholding was not sufficient to cover your tax liability.
- Payments were made late or in uneven amounts throughout the year.
Can Form IT-210 reduce a penalty?
In some situations, taxpayers may qualify for an exception or reduced penalty calculation based on their circumstances. The form is used to determine the correct amount, if any, that is owed.
Use Tax Schedule (Schedule UT)
Schedule UT is used to report West Virginia use tax.
What is use tax?
Use tax applies when you purchase taxable goods for use in West Virginia and no West Virginia sales tax was collected at the time of purchase.
Common examples include:
- Online purchases where sales tax was not charged
- Mail-order purchases
- Purchases from out-of-state retailers
- Taxable items purchased while traveling and brought into West Virginia
Why is use tax required?
Use tax helps ensure that purchases made outside West Virginia are taxed similarly to purchases made within the state.
Injured Spouse Allocation (Form WV 8379)
Form WV 8379 is used when a joint tax refund may be applied to one spouse's past-due obligations.
What is an injured spouse?
An injured spouse is a taxpayer who files a joint return but is not responsible for the debt that caused the refund offset.
Examples of qualifying debts may include:
- Past-due child support
- Certain federal or state debts
- Other legally collectible obligations
What does Form WV 8379 do?
Form WV 8379 allows the non-obligated spouse to request the portion of the refund that belongs to them instead of having the entire refund applied to the debt.
Statement of Claimant to Refund (Schedule F)
Schedule F is used when someone claims a refund on behalf of another taxpayer.
When is Schedule F required?
You may need Schedule F if you are:
- The personal representative of an estate
- A surviving family member entitled to claim a refund
- A court-appointed fiduciary
- Another authorized representative entitled to receive a deceased taxpayer's refund
What information may be required?
You may be asked to provide documentation establishing your authority to receive the refund, such as:
- Letters testamentary
- Court documents
- Estate administration records
- Other supporting documentation
How Do I Access the West Virginia Miscellaneous Forms Section?
- Navigate to the West Virginia Return section.
- Select Miscellaneous Forms.
- Review the available forms.
- Complete only the forms that apply to your situation.
- Provide any required supporting information or documentation.
- Continue through the remainder of the return.
What Records Should I Keep?
Keep copies of:
- Estimated payment records
- Prior-year tax returns
- Payment vouchers
- Use tax purchase records
- Injured spouse documentation
- Estate or fiduciary records
- Any worksheets used to calculate penalties or credits
Keeping these records with your tax documents can help support the information reported on your return if the West Virginia State Tax Department requests additional information.