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West Virginia Tax Resources

Governor: Joe Manchin
Income Tax Revenue (2007): $4,654,213,000.00
West Virginia Population 1,809,836

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Free E-Filing for West Virginia with TurboTax

TurboTax provides free electronic state tax filing for qualified residents of the state of West Virginia. West Virginia is a sponsor of the Free File program therefore West Virginia's lower income taxpayers can e-file their state taxes with TurboTax at no cost. You qualify for free state tax filing if any or all of the following apply:

  • You earned $30,000 or less on your adjusted gross income.
  • Or you were active duty military in 2008 with an an adjusted gross income of $56,000 or less.
  • Or if you qualify for the earned income credit.

See taxfreedom.com for more details. E-File your Taxes with TurboTax Now. Its Quick, Easy, Secure and Free.

West Virginia Mailing Address

Wondering where to mail your West Virginia taxes? Here's the address:

With Balance Due:
WV State Tax Department
P.O. Box 3694
Charleston, WV 25336-3694

With Refund:
WV State Tax Department
P.O. Box 1071
Charleston, WV 25324-1071



West Virginia Tax Filing Guide

Here are detailed instructions for filing taxes in the state of West Virginia.

West Virginia Residents

You are a resident of West Virginia if your domicile home was in West Virginia for the entire year, if you lived in West Virginia for more than 183 days and are a resident of another state, or if you spent more than 30 days in West Virginia with the intent of moving to West Virginia. If you are a resident of West Virginia, and you filed a federal income tax return you will be required to file a West Virginia income tax return. If you are a resident of West Virginia who did not file a federal income tax return you will still be required to file a West Virginia income tax return if your allowable deductions from personal exemptions are less than your adjusted gross income. Also if you want a refund from West Virginia for income held you will need to file a West Virginia return. Residents of West Virginia do not need to file a West Virginia return if their total income was less than their exemption ($2000/person) plus the senior citizen modification ($8000/person). To file a West Virginia resident return use Form IT-140. For additional help with filing see the West Virginia tax booklet.

Related Tax Forms

West Virginia Residents who lived in West Virginia for part of the year

If you were a resident of West Virginia for only part of the year, perhaps because you moved into or out of West Virginia and switched your domicile residence, you are a part year resident of West Virginia. If you are a part year resident you will be taxed on all income earned while a resident of West Virginia, regardless of source, along with income earned from West Virginia sources earned during the period of nonresidency. For a list of West Virginia sourced income see the Income Chart. If you need to file a Part-year West Virginia return you will need to file lines 1-7 of Form-IT140 along with Schedule A. For computing the amount of income that will be taxed see the worksheet at the bottom of Schedule A. The amounts of income entered in Colum A of Schedule A will be the amounts on your federal return. The amounts entered in Columns B and C will be the amounts of income that were earned while a resident or earned from West Virginia sources. For additional help with filing see the West Virginia tax booklet.

Related Tax Forms

West Virginia Residents who work in another state

You are a resident of West Virginia if your domicile home was in West Virginia for the entire year, if you lived in West Virginia for more than 183 days and are a resident of another state, or if you spent more than 30 days in West Virginia with the intent of moving to West Virginia. If you are a resident of West Virginia, and you filed a federal income tax return you will be required to file a West Virginia income tax return. If you are a resident of West Virginia who did not file a federal income tax return you will still be required to file a West Virginia income tax return if your allowable deductions from personal exemptions are less than your adjusted gross income. Also if you want a refund from West Virginia for income held you will need to file a West Virginia return. Residents of West Virginia do not need to file a West Virginia return if their total income was less than their exemption ($2000/person) plus the senior citizen modification ($8000/person). To file a West Virginia resident return use Form IT-140.

If you are a resident of West Virginia who works in another state you will be taxed on income earned in the other state by West Virginia (because West Virginia taxes all income earned by it’s residents). However you may also be taxed on this income by the state you earned the income in (states often tax any income earned that was earned in the state). To avoid facing dual taxation on such income in such a scenario West Virginia may be able to claim a credit for taxes paid to another state on such income. To qualify for such a credit file both Form IT-140 (your West Virginia return) and Schedule E (to obtain the credit). The size of the credit may not be larger than the amount of taxed owned to West Virginia on such income. For additional help with filing see the West Virginia tax booklet.

Related Tax Forms

Nonresidents who work in West Virginia

If you were not a resident of West Virginia for any part of the year or your domicile was in West Virginia but you had no permanent residence in West Virginia (lived in West Virginia for less than 30 days) and lived somewhere else for the rest of the year, you are a nonresident of West Virginia. If you are a nonresident of West Virginia but your federal adjusted gross income included income from West Virginia sources

any time during the year you will need to file a West Virginia nonresident return. To see what counts as sources of income for West Virginia see the Income Chart.

Nonresidents must file a West Virginia using Form IT-140NRS, or Form IT-NRC. Use Form IT-140NRS if you were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable

Year and your only West Virginia income includes wages. If you do not meet these criteria you will have to file Form IT-140NRC. This form is for people who made income from a partnership, S-corp., or who are beneficiaries of a trust or estate. There is an additional processing fee of $50.00 to file Form IT-140NRC since it is a composite return. For additional help with filing see the West Virginia tax booklet.

Related Tax Forms

  • Form IT-140NRS - WEST VIRGINIA SPECIAL NONRESIDENT INCOME TAX RETURN
  • Form IT-140NRC - West Virginia Nonresident COMPOSITE IncomeTax Return

Nonresidents who sold property in West Virginia

If you were not a resident of West Virginia for any part of the year or your domicile was in West Virginia but you had no permanent residence in West Virginia (lived in West Virginia for less than 30 days) and lived somewhere else for the rest of the year, you are a nonresident of West Virginia. If you are a nonresident of West Virginia but your federal adjusted gross income included income from West Virginia sources

any time during the year you will need to file a West Virginia nonresident return. To see what counts as sources of income for West Virginia see the Income Chart.

Nonresidents must file a West Virginia using Form IT-140NRS, or Form IT-NRC. Use Form IT-140NRS if you were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable

Year and your only West Virginia income includes wages. If you do not meet these criteria you will have to file Form IT-140NRC. This form is for people who made income from a partnership, S-corp., or who are beneficiaries of a trust or estate. There is an additional processing fee of $50.00 to file Form IT-140NRC since it is a composite return. For additional help with filing see the West Virginia tax booklet.

Related Tax Forms

  • Form IT-140NRS - WEST VIRGINIA SPECIAL NONRESIDENT INCOME TAX RETURN
  • Form IT-140NRC - West Virginia Nonresident COMPOSITE IncomeTax Return

West Virginia Tax Forms


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