IT-140 Schedule H: Certification for Permanent and Total Disabil (2024)
West Virginia · WV Tax Division · Used for tax years 2024
West Virginia Schedule H (Form IT-140) documents a physician’s certification that a taxpayer was permanently and totally disabled during 2024. It records the taxpayer’s identifying information and the physician’s information, signature, and certification to support a possible red
Who files this form
Schedule H certifies permanent and total disability for a possible reduction to income on your West Virginia personal income tax return.
For tax year 2024, a reduction may be allowed if:
- You or another individual were certified by a physician as permanently and totally disabled during 2024; or
- You were the surviving spouse of an individual who had been certified disabled and died during 2024.
The certification applies to taxpayers disabled during 2024, regardless of age. If an approved Schedule H was provided in a prior year and the disability status did not change for 2024, do not submit the certification again.
When it's due
For tax year 2024, the physician must certify that the taxpayer was permanently and totally disabled on or before December 31, 2024.
This is the date specified for disability status. The form does not state a filing deadline.
What you'll need
- The disabled taxpayer’s name and Social Security number.
- A physician-completed certification with the physician’s name, FEIN, street address, city, state, ZIP code, signature and date.
- Schedule M to determine the income modification.
- The West Virginia personal income tax return, with the completed certification enclosed when required.
A copy of federal Schedule R, Part II, may replace West Virginia Schedule H.
If an approved Schedule H was provided in a prior year and the disability status did not change for 2024, keep a copy of the original Schedule H or Schedule R, Part II, in case the Tax Division requests verification.
How to file
- Enter the disabled taxpayer’s name and Social Security number on the certificate.
- Have the physician complete the rest of the certificate, sign and date it, and return it to the disabled taxpayer.
- Complete Schedule M to determine the income modification.
- Enclose the completed certification with the West Virginia personal income tax return. A copy of federal Schedule R, Part II, may be substituted.
Do not submit the certification if an approved Schedule H was provided in a prior year and the disability status did not change for 2024. Keep the original certification copy for possible verification.
The form does not provide a mailing address or e-filing instructions.
Common mistakes
- Submitting an unnecessary repeat certification. Do not submit Schedule H if an approved Schedule H was provided in a prior year and the disability status did not change for 2024.
- Not keeping the earlier certification. In that situation, you must keep a copy of the original Schedule H or Schedule R, Part II, in case the Tax Division later requests verification.
Questions people ask
What does permanently and totally disabled mean on this form?
It means a person cannot engage in any substantial gainful activity because of a mental or physical condition, and the disability has lasted or is expected to last continuously for at least a year, or is expected to lead to death.
Is there an age requirement for this certification?
The form applies to taxpayers who were disabled during 2024, regardless of age.
Can I use a federal form instead of Schedule H?
Yes. A copy of federal Schedule R, Part II, may be substituted for West Virginia Schedule H.
Does Schedule H determine the amount of the income reduction?
No. Schedule H provides the disability certification. The form directs you to complete Schedule M to determine the modification.