West Virginia — Personal Income Tax

West Virginia imposes personal income tax on individuals, estates, and trusts under W. Va. Code art. 11-21. The filing obligation depends on residency status and income level.

## Resident individuals

A resident individual is either (1) an individual domiciled in West Virginia unless the individual maintains no permanent abode in the state, maintains a permanent abode elsewhere, and spends not more than 30 days of the taxable year in West Virginia, or (2) an individual not domiciled in West Virginia who maintains a permanent place of abode in the state and spends more than 183 days of the taxable year in the state.

Source: W. Va. Code § 11-21-7(a)

Every resident individual required to file a federal income tax return for the taxable year, or having West Virginia adjusted gross income exceeding the sum of the individual's West Virginia personal exemptions, must file a West Virginia return.

Source: W. Va. Code § 11-21-51(a)(1)

Residents are taxed on their entire income regardless of source. The starting point for determining West Virginia personal income tax liability is the taxpayer's federal adjusted gross income for the taxable year, which is then modified by specific additions and subtractions provided in the statute.

Source: W. Va. Code § 11-21-12

## Nonresident individuals

A nonresident individual is any individual who is not a resident under the definition above.

Source: W. Va. Code § 11-21-7(b)

Every nonresident individual having any West Virginia adjusted gross income (i.e., West Virginia source income) in excess of the sum of the individual's West Virginia personal exemptions must file a West Virginia return, except when all of the nonresident's West Virginia source income is reported on a composite return filed on the nonresident's behalf.

Source: W. Va. Code § 11-21-51(a)(3)

West Virginia source income of a nonresident individual includes the net amount of income, gain, loss, and deduction entering into federal adjusted gross income that is derived from or connected with West Virginia sources, including items attributable to (1) ownership of any interest in real or tangible personal property in the state; (2) a business, trade, profession, or occupation carried on in the state; or (3) the individual's distributive or pro rata share of partnership, S corporation, estate, or trust income sourced to West Virginia.

Source: W. Va. Code § 11-21-32(a), (b)

Income from intangible personal property (annuities, dividends, interest, and gains from the disposition of intangible property) constitutes West Virginia source income only to the extent that such income is from property employed in a business, trade, profession, or occupation carried on in West Virginia.

Source: W. Va. Code § 11-21-32(b)(2)

## Part-year residents

A part-year resident individual is an individual who is not a resident or nonresident for the entire taxable year.

Source: W. Va. Code § 11-21-30(d)(3)

Part-year residents must file if they meet the income thresholds applicable to residents or nonresidents for their respective periods of residency and nonresidency.

Source: W. Va. Code § 11-21-44

## Estates and trusts

Resident estates and trusts required to file a federal return, or having any West Virginia taxable income, must file a West Virginia return. Nonresident estates and trusts having items of income or gain derived from West Virginia sources in excess of the West Virginia exemption must file.

Source: W. Va. Code § 11-21-51(a)(2), (4)

## Reciprocal agreements

West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. Under these agreements, residents of those states whose only West Virginia income is wages and salaries are generally exempt from West Virginia withholding and may not need to file a West Virginia return.

Source: W. Va. Tax Division TSD-381

Review status: Not yet human confirmed as of 2026-05-26.

For taxable years beginning on or after January 1, 2025, West Virginia imposes graduated personal income tax rates ranging from 2.22% to 4.82% on West Virginia taxable income.

For individuals (except married filing separately), joint filers, heads of household, estates, and trusts, the rates are: 2.22% on the first $10,000 of taxable income; 2.96% on income over $10,000 up to $25,000; 3.33% on income over $25,000 up to $40,000; 4.44% on income over $40,000 up to $60,000; and 4.82% on income over $60,000.

For married individuals filing separately, the brackets are halved: 2.22% on the first $5,000; 2.96% on income over $5,000 up to $12,500; 3.33% on income over $12,500 up to $20,000; 4.44% on income over $20,000 up to $30,000; and 4.82% on income over $30,000.

Source: W.Va. Code § 11-21-4i

West Virginia does not have a standard deduction. Instead, resident individuals are allowed a personal exemption of $2,000 for each federal exemption to which they are entitled for the taxable year. For taxable years beginning on or after January 1, 1987, the exemption amount has remained $2,000 per exemption. The number of personal exemptions claimed on a West Virginia return is the same as the number claimed on the federal return, unless otherwise provided by regulation.

Source: W. Va. Code § 11-21-16(a)

West Virginia personal income tax returns are due on or before the fifteenth day of the fourth month following the close of the taxable year. For calendar-year taxpayers, this means returns are due April 15.

The Tax Commissioner may grant an extension of time for filing of up to six months, except for taxpayers outside the United States. A federal extension automatically extends the West Virginia filing deadline for the same period as the federal extension.

An extension to file does not extend the time to pay tax. Any tax due remains payable by the original due date to avoid interest and penalties.

Source: W. Va. Code § 11-21-51(a), W. Va. Code § 11-21-57

West Virginia requires every employer maintaining an office or transacting business within the state and making payment of any wage taxable under W. Va. Code art. 11-21 to a resident or nonresident individual to deduct and withhold personal income tax from such wages for each payroll period. The amount withheld must be computed in such manner as to result, so far as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due under the article.

Source: W. Va. Code § 11-21-71(a)

## Wages subject to withholding

Any remuneration that constitutes wages for federal income tax withholding purposes also constitutes wages for West Virginia withholding purposes. This includes wages, commissions, fees, salaries, bonuses, vacation allowances, back pay, tips, and retroactive wage increases, as well as any other kind of remuneration for or compensation attributable to services performed by an employee.

Compensation subject to federal withholding is subject to West Virginia withholding. Compensation paid to West Virginia residents for personal services is subject to withholding whether the services were rendered within or without West Virginia.

Source: W. Va. Tax Division, Withholding Help and General Information

## Exceptions from withholding

Wages do not include payments made by the United States to members of the Armed Forces of the United States, including Reserve and National Guard components, for service therein, or payments made to seamen who are members of the crew on a vessel engaged in foreign, coastwise, intercoastal, interstate, or noncontiguous trade. However, the Tax Commissioner may execute an agreement with the secretary of the treasury for mandatory withholding on pay to National Guard members performing duty under 32 U.S.C. § 502 and ready reserve members on active duty for training under 10 U.S.C. § 270(a).

Source: W. Va. Code § 11-21-71(a)

West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. Under these agreements, residents of those states whose only West Virginia income is wages and salaries are generally exempt from West Virginia withholding.

Source: W. Va. Tax Division TSD-381

## Withholding exemptions

An employee is entitled to the same number of West Virginia withholding exemptions as the number of withholding exemptions to which the employee is entitled for federal income tax withholding purposes. An employer may rely upon the number of federal withholding exemptions claimed by the employee. Each West Virginia exemption is valued at $2,000.

Source: W. Va. Code § 11-21-71(b)

## Payment and filing deadlines

Employers must file a withholding return as prescribed by the Tax Commissioner and pay over to the Tax Commissioner the taxes required to be deducted and withheld. The due dates for returns and payments are established by the Tax Commissioner to match as closely as practicable the due dates in effect for federal income tax purposes pursuant to IRC § 3402. In practice, employers must remit the withheld tax on or before the 15th day of the month following the month in which wages were paid. Quarterly returns are due on or before the last day of the month following the end of the quarter.

Source: W. Va. Code § 11-21-74(a); W. Va. Tax Division, Withholding Help and General Information

Not later than January 31 of each year, employers and payers must submit to the Tax Commissioner the annual reconciliation of West Virginia income tax withheld (Form WV/IT-103), together with state copies of all withholding tax statements (including W-2, W-2G, and 1099 forms) reflecting West Virginia tax withholding furnished to each employee or payee for the preceding calendar year.

Source: W. Va. Code § 11-21-74(a)

## Electronic filing requirement

For periods beginning after December 31, 2024, any employer that uses a payroll service or is required to file a withholding return for more than 10 employees must file the returns electronically. Failure to do so can result in a penalty of $25 per employee for whom the return was not filed electronically. Employers filing for 10 or fewer employees are encouraged, but not required, to file electronically using the state's MyTaxes system.

Source: W. Va. Tax Division, Withholding Help and General Information

Review status: Not yet human confirmed as of 2026-05-28.

Beginning in tax year 2024, West Virginia allows all personal income taxpayers to subtract an increasing percentage of federally taxable Social Security benefits from federal adjusted gross income (AGI) when computing West Virginia AGI. This phased subtraction was created by 2024 HB 4880 and is codified at W. Va. Code § 11-21-12(c)(8). The law phases in the subtraction as follows:

• For tax year 2024, 35% of federally taxable Social Security benefits included in federal AGI may be subtracted (for all taxpayers, with no AGI threshold).
• For tax year 2025, 65% may be subtracted.
• For tax year 2026 and beyond, 100% may be subtracted, making Social Security fully excluded from West Virginia AGI for all filers (regardless of AGI).

The 2024 IT-140 instructions, published by the West Virginia Tax Division, reflect these changes and provide specific guidance: taxpayers above the previous AGI threshold (which was $50,000 single or $100,000 joint) may now exclude the 35% portion for 2024. The instructions include a revised Schedule M for reporting this modification.

Source: 2024 IT-140 Personal Income Tax Forms and Instructions, p. 22-23 Source: W. Va. Code § 11-21-12(c)(8)

Amending 2024 returns to claim the subtraction

If a taxpayer filed a 2024 return without claiming the newly expanded Social Security subtraction (for example, if the return was filed before the law’s publication or before updated instructions became available), the taxpayer should file an amended West Virginia return for 2024 to claim the benefit. The Tax Division directs taxpayers to use the same IT-140 form, check the "Amended Return" box at the top, and submit corrected schedules (including Schedule M) reflecting the subtraction. No special or separate form for this adjustment exists as of June 29, 2026.

Statute requires an amended state return to be filed within 90 days of a federal change to taxable income, but for changes based solely on state law, the general procedure for amending a state return applies.

Source: West Virginia Tax Division, Individuals FAQ: "How do I amend a return?" Source: W. Va. Code § 11-21-59

As of June 29, 2026, no further special forms or instructions for the Social Security subtraction or retroactive amendment procedures have been published by the Tax Division. Taxpayers should follow standard amended return procedures using the forms and instructions available for the 2024 tax year.

Source: W. Va. Tax Division, Personal Income Tax Forms & Instructions

For tax years beginning on or after January 1, 2018, West Virginia continues to allow a state personal exemption—even though the federal Tax Cuts and Jobs Act (TCJA) set the federal personal exemption amount to zero for tax years 2018–2025. Taxpayers are entitled to a $2,000 West Virginia personal exemption for each exemption they would have been allowed to claim under the federal rules in effect prior to the TCJA, regardless of whether a federal deduction is allowed for the year.

Legal mechanism: 2018 legislation amended W. Va. Code § 11-21-16 to clarify that the term “entitled to a deduction for federal income tax purposes” refers to the number of exemptions a taxpayer would have been allowed under federal law as it existed prior to the TCJA. Thus, for state tax purposes, personal exemptions are computed as under pre-2018 federal law (filing status, dependents, etc.), with the state exemption amount remaining $2,000 per person. The elimination of the federal deduction amount does not affect the West Virginia calculation.

Dependents claimed by others: If a taxpayer may be claimed as a dependent by another, the West Virginia exemption is reduced to $500, mirroring the prior federal rule.

Authority for this treatment is found in W. Va. Code § 11-21-16 as modified by H.B. 4146 (2018), and confirmed by Tax Division guidance and the current West Virginia personal income tax instructions.

Source: W. Va. Code § 11-21-16 Source: 2018 W. Va. H.B. 4146, § 13; enrolled version Source: WV Tax Division, 2024 IT-140 instructions, p. 15–16

Review status: Not yet human confirmed as of 2026-06-16.

Effective for tax years beginning on or after January 1, 2026, West Virginia imposes new personal income tax rates as enacted by 2026 Senate Bill 392, now codified at W. Va. Code § 11-21-4j. This law applies a 5% across-the-board reduction to each marginal tax rate set for 2025, without changing the bracket thresholds. The law was signed March 31, 2026, and became effective June 12, 2026, but applies retroactively to the start of the 2026 tax year. The West Virginia Tax Division has confirmed these rates and issued updated withholding tables and online tax calculators reflecting them.

2026 Tax Rates (Single, Head of Household, Joint, Estate & Trust):

• Not over $10,000: 2.11%
• Over $10,000 up to $25,000: $211 + 2.81% of excess over $10,000
• Over $25,000 up to $40,000: $632.50 + 3.16% of excess over $25,000
• Over $40,000 up to $60,000: $1,106.50 + 4.22% of excess over $40,000
• Over $60,000: $1,950.50 + 4.58% of excess over $60,000

Married Filing Separately:

• Thresholds are halved ($5,000, $12,500, $20,000, $30,000, and over $30,000), with the same marginal rates as above.

Notes:

• These rates remain in effect for all 2026 tax returns unless amended by future legislation.
• The Tax Division's official guidance and withholding materials as of June 2026 reflect these rates.
• S.B. 392 and W. Va. Code § 11-21-4j supersede the rates formerly set for 2026 by § 11-21-4i.

Source: W. Va. Code § 11-21-4j Source: West Virginia Tax Division — 2026 Personal Income Tax Rate Reduction Source: 2026 S.B. 392, enrolled version

No published West Virginia statute, regulation, or official agency source addresses how to count days—full or partial—for the 30-day and 183-day residency tests under W. Va. Code § 11-21-7(a).

Statute and regulation are silent:

• The controlling statute establishes the “not more than thirty days” and “more than one hundred eighty-three days” thresholds for state residency, but neither the statute nor the parallel regulation (W. Va. Code R. § 110-21-7) contains a definition of "day" or addresses whether any portion of a day, only overnight presence, or another criterion is used to count days spent in the state. Both sources describe only the raw day thresholds.

No published agency interpretation:

• A review of the West Virginia Tax Division’s official bulletins, available personal income tax instructions, and published FAQs—including the Individuals FAQ and relevant publications—shows no binding or nonbinding discussion of partial-day treatment for these residency tests. No administrative rulings addressing this point are published by the Department as of June 27, 2026.
• Examples of searched sources: W. Va. Tax Division Individuals FAQ, W. Va. Tax Division Personal Income Tax Forms & Instructions.

Result for practitioners:

• The method for counting days for the purpose of West Virginia’s 30-day and 183-day residency thresholds remains unresolved as a matter of published law and administrative practice. Practitioners must be aware that the question is open in the absence of formal guidance, administrative ruling, or binding precedent.

Source: W. Va. Code § 11-21-7 Source: W. Va. Code R. § 110-21-7 Source: W. Va. Tax Division Individuals FAQ Source: W. Va. Tax Division Personal Income Tax Forms & Instructions

Not yet human confirmed as of 2026-06-27.

West Virginia individual taxpayers may claim several credits against personal income tax. The principal nonrefundable credits are the Low-Income Family Tax Credit, the Adoption Tax Credit, and the Child and Dependent Care Credit. The notable refundable credit is the Refundable Real Property Tax Credit (sometimes referenced as the “homestead” or “excess property tax” credit). Each credit has distinct eligibility requirements, benefit amounts, and statutory limitations.

Low-Income Family Tax Credit (W. Va. Code §§ 11-21-22, 11-21-22b): This nonrefundable credit is available to resident individuals and families whose federal adjusted gross income (FAGI) falls at or below the federal poverty guideline, as established annually by the U.S. Department of Health and Human Services. The credit is equal to the taxpayer's West Virginia personal income tax liability (after other credits) if FAGI does not exceed the guideline. The credit phases down as income rises above the guideline, with ineligibility at higher income levels. For tax years beginning on or after January 1, 2009, individuals required to pay the federal alternative minimum tax are not eligible for the credit.

Source: W. Va. Code § 11-21-22; W. Va. Code § 11-21-22b

Adoption Tax Credit (W. Va. Code § 11-21-10a): Taxpayers may claim a nonrefundable credit of up to $5,000 for the adoption of a child under the age of 18, other than a stepchild. The credit may be taken over a three-year period. For adoptions finalized prior to certain tax year amendments, the maximum credit may be $4,000; effective date and amount should be confirmed with the most recent statute.

Source: W. Va. Code § 11-21-10a

Child and Dependent Care Credit (W. Va. Code § 11-21-26): For tax years beginning January 1, 2024, and later, a nonrefundable credit is available equal to 50% of the federal dependent care credit allowed under IRC § 21, provided the taxpayer qualifies for and claims that federal credit. No separate state income threshold applies beyond federal eligibility.

Source: W. Va. Code § 11-21-26

Refundable Real Property Tax Credit (W. Va. Code § 11-21-23): This refundable credit applies when the real property taxes imposed on the taxpayer’s owner-occupied homestead exceed 4% of gross household income. The maximum credit is $1,000, and any calculated credit under $10 is not paid. For tax years beginning January 1, 2012, the credit may be claimed by low-income homeowners whose household income does not exceed 300% of the federal poverty guideline. The statute requires taxpayers to elect between this credit and the low-income family credit in any given year. Individuals required to pay the federal alternative minimum tax are not eligible for this credit.

Source: W. Va. Code § 11-21-23

Note: The above credits are the principal credits available to individual taxpayers. Additional or narrowly targeted credits may exist for special circumstances, subject to statutory and regulatory confirmation.

Not yet human confirmed as of 2026-06-17.

West Virginia permits pass-through entities (PTEs)—including partnerships, S corporations, estates, and trusts—to file a composite personal income tax return (Form IT-140NRC) on behalf of nonresident individual owners, subject to specific consent, disclosure, and payment rules.

Composite election and consent process

• The PTE initiates the composite return election each year by filing Form IT-140NRC; nonresident owners are included only if they consent to the composite filing.
• No separate consent form is submitted, but the PTE must maintain, as part of its records, a list for each participating nonresident owner: name, address, Social Security number, type and percentage of ownership, and a statement that the nonresident owner consents to inclusion in the composite. This record must be supplied to the Tax Division upon request, but does not need to be attached to the original return. See IT-140NRC instructions, p. 3.
• The composite return must be signed by a responsible party on behalf of the PTE (partner, officer, fiduciary, etc.), not by individual owners. See IT-140NRC instructions, p. 2.
• A $50 processing fee is required with each composite return (by check, money order, or electronic payment), as stated in the instructions, p. 2.
• West Virginia Code § 11-21-51a(d) authorizes the composite election and outlines the disclosure and reporting requirements but does not mandate a particular format of consent beyond the PTE's maintenance of its records.

Composite return rate and credit mechanics

• The composite return computes tax for each included owner at the 6.5% flat rate on their share of distributable West Virginia-source income (see IT-140NRC instructions, p. 5). This rate does not change for tax year 2026 despite new marginal brackets for individual returns.
• If a nonresident owner included in the composite has other West Virginia-source income (outside the PTE), the individual must file a separate nonresident return (Form IT-140NR). On that return, they report their total WV-source income and claim a credit for their allocable share of tax paid with the composite return. Instructions for crediting tax paid are found on p. 7 of the IT-140NRC instructions.

Partial inclusion and nonconsenting owners

• The PTE may include only those nonresident owners who consent to composite treatment; there is no requirement that all nonresidents must be included. Owners not participating in the composite must file their own West Virginia nonresident returns (IT-140NR) and pay tax directly on their share of PTE income and any other WV-source income. See IT-140NRC instructions, p. 2.
• Only those owners listed with consent are covered by the composite's reporting and payments. Nonconsenting owners are handled as if the composite was not filed for them and must meet all standard nonresident filing and payment obligations.

Statutory authority:

• Composite return mechanics: W. Va. Code § 11-21-51a(d)
• Processing fee, recordkeeping, rate, mechanics: IT-140NRC instructions (2024), especially pp. 2, 3, 5, and 7

Source: W. Va. Code § 11-21-51a Source: 2024 IT-140NRC Instructions, pp. 2–7

Not yet human confirmed as of 2026-07-10.