IT-140 Schedule F: Statement of Claimant to Refund Due Deceased (2024)
West Virginia · WV Tax Division · Used for tax years 2024
West Virginia Form IT-140 Schedule F is a statement used to claim a refund due a deceased taxpayer. It identifies the deceased taxpayer and claimant, records the claimant’s role, and includes a signed request for the refund. The completed schedule is attached to the deceased taxp
Who files this form
Schedule F is for a person claiming a refund due to a deceased taxpayer. The form lists three claimant categories:
- Box A: A surviving spouse claiming a refund based on a joint return.
- Box B: An administrator or executor.
- Box C: Another claimant for the deceased taxpayer’s estate.
If you select Box C and an administrator or executor has been appointed or will be appointed, do not file this form. The administrator or executor should file for the refund.
What you'll need
Have the following information and attachments ready:
- The deceased taxpayer’s name, Social Security number, date of death, and permanent residence or domicile address at death.
- Your name, Social Security number, and address as the claimant.
- A list containing the names and addresses of the deceased taxpayer’s surviving spouse and children.
- For Box B: A court certificate showing your appointment as administrator or executor.
- For Box C: A copy of the death certificate or proof of death.
The form’s proof-of-death note also allows specified Division of Defense documents notifying the next of kin of death while in active service, or a death certificate issued by the appropriate Division of Defense officer.
How to file
- Enter the deceased taxpayer’s information and your information as the claimant.
- Check only one claimant box: A, B, or C.
- If you check Box C, complete the questions about a will, appointment of an administrator or executor, and distribution of the refund under state law.
- Include the required attachments, then sign and date the statement.
- Attach the completed Schedule F to the deceased taxpayer’s return.
The supplied form does not give a mailing address or e-file instructions.
Common mistakes
- Checking more than one claimant box. The form says to check only one.
- Completing the Box C questions when you selected another category. Those questions are only for claimants who check Box C.
- Filing as a Box C claimant when an administrator or executor has been or will be appointed. If you answer “Yes” to question 2(a) or 2(b), the form says not to file. The administrator or executor should claim the refund.
- Overlooking the warning for question 3. If you answer “No,” payment will be withheld until you submit proof of appointment as administrator or executor, or other evidence that state law authorizes you to receive payment.
- Forgetting attachments. Attach the completed schedule to the deceased taxpayer’s return and include the supporting documents required for your claimant category.
Questions people ask
Which box should a surviving spouse check?
A surviving spouse claiming a refund based on a joint return should check Box A.
What must an administrator or executor attach?
If you check Box B, attach a court certificate showing your appointment.
Do all claimants answer the questions about the estate?
No. The questions about the will, appointment of an administrator or executor, and distribution of the refund are only for claimants who check Box C.
What if an administrator or executor will be appointed later?
If you are completing the Box C questions and answer “Yes” to question 2(b), do not file this form. The administrator or executor should file for the refund.
Does Schedule F need a signature?
Yes. The claimant must sign and date the statement, declaring under penalties of perjury that the claim is true, correct, and complete to the best of their knowledge and belief.