DV-1: Disabled Veteran Real Property Tax Credit (2024)
West Virginia · WV Tax Division · Used for tax years 2024
West Virginia Form DV-1 claims the Disabled Veteran Real Property Tax Credit for a taxpayer’s homestead. It reports property taxes paid and property identification details and must be filed with Form IT-140, a copy of the tax receipt, and a VA disability rating letter.
Who files this form
Use Form DV-1 to claim the Disabled Veteran Real Property Tax Credit with your West Virginia State Return (IT-140).
For this credit, a disabled veteran taxpayer must:
- Have been honorably discharged from a branch of the United States armed services.
- Be considered at least 90% totally and permanently disabled by the Department of Veterans Affairs, due solely to service-connected disabilities.
The credit can only be claimed on your homestead.
When it's due
The tax year 2024 form lists these property tax payment periods:
- Second half of 2023 taxes: paid by April 1, 2024.
- First half of 2024 taxes: paid by October 2024.
- Second half of 2024 taxes: paid in 2024.
The form does not state a filing deadline for DV-1.
What you'll need
File DV-1 with:
- Your West Virginia State Return (IT-140).
- A copy of your property tax receipt.
- A copy of your VA disability rating letter.
You will also need the taxpayer and spouse names and Social Security numbers, tax payment amounts, and these property details: ticket number, tax year, full county name, district code, map, first four digits of the parcel number, and tax class number.
How to file
- Complete Part I with taxpayer and spouse information.
- Complete Part II with the tax payments for the periods listed and the total tax paid.
- Complete Part III with the property tax identification details.
- File DV-1 with your West Virginia State Return (IT-140), a copy of your tax receipt, and your VA disability rating letter.
The form does not provide a mailing address or e-filing instructions.
Common mistakes
- Claiming conflicting credits: You cannot take the Senior Citizen’s Tax Credit (SCTC-A) or the Homestead Excess Property Tax Credit (HEPTC) if you claim this credit.
- Leaving out required attachments: You must include copies of your tax receipt and VA disability rating letter.
- Claiming the credit for property other than your homestead: The credit applies only to your homestead.
- Filing DV-1 by itself: The form must be filed with your West Virginia State Return (IT-140).
Questions people ask
What disability rating is required?
The VA must consider you at least 90% totally and permanently disabled due solely to service-connected disabilities. You must also have been honorably discharged from a branch of the United States armed services.
Can I claim this credit for property other than my homestead?
No. The form limits the credit to your homestead.
Can I also claim the Senior Citizen’s Tax Credit or Homestead Excess Property Tax Credit?
No. You cannot claim SCTC-A or HEPTC if you claim the DV-1 credit.
Do I need to include proof of my disability rating and tax payment?
Yes. You must include a copy of your VA disability rating letter and a copy of your tax receipt.