IT-140: West Virginia Personal Income Tax Return form (2024)
West Virginia · WV Tax Division · Used for tax years 2024
Form IT-140 is the 2024 West Virginia Personal Income Tax Return. It reports income, additions and subtractions to income, exemptions, West Virginia taxable income, and income tax due.
Who files this form
The form specifically says that non-military taxpayers domiciled in Pennsylvania or Virginia who spent more than 183 days in West Virginia during 2024 must file Form IT-140 as West Virginia residents.
Schedule A is for nonresidents and part-year residents. The supplied text does not provide general filing requirements or income thresholds for filing Form IT-140.
When it's due
Tax year 2024: West Virginia personal income tax is due April 15, 2025.
What you'll need
Have your Social Security number, applicable spouse information, and each dependent’s name, Social Security number, and date of birth ready. The return also asks for federal adjusted gross income, West Virginia withholding, and estimated tax payments.
Depending on what you claim, include:
- Tax credits on the Tax Credit Recap Schedule: The recap and appropriate credit calculation schedules or forms. For Schedule E credits or the Neighborhood Investment Program Credit, keep the other state returns or NIPA-2 in your files rather than enclosing them.
- Non-Family Adoption Tax Credit: Schedule WV NFA-1.
- Senior Citizen Tax Credit: Schedule SCTC-A.
- Homestead Excess Property Tax Credit: Schedule HEPTC-1 and a Class 2 receipt.
- Child and Dependent Care Credit: A copy of federal Form 2441.
- Schedule M claims for prepaid tuition/savings contributions, the ABLE Act, or Jumpstart Savings deposits: The applicable annual statement.
- Active Military Separation modification: Military orders and discharge papers.
- Active military filing under Schedule A, Part II: Military orders and DD2058.
How to file
Complete Form IT-140 and the applicable schedules, then sign and date the return. The form provides these mailing addresses:
For a refund:
WV TAX DIVISION
P.O. BOX 1071
CHARLESTON, WV 25324-1071
For a balance due:
WV TAX DIVISION
P.O. BOX 3694
CHARLESTON, WV 25336-3694
The supplied text does not provide e-filing directions.
Common mistakes
- Incorrect bank details: Review your routing and account numbers. The form warns that incorrect account information may result in a $15 returned payment charge.
- Claiming your own exemption when someone can claim you as a dependent: Leave exemption box (a) blank in that situation.
- Entering negative additions on Schedule M: The form says not to enter negative amounts in the section for modifications increasing federal adjusted gross income.
- Missing Homestead Excess Property Tax Credit paperwork: The credit will be disallowed if Schedule HEPTC-1 is not enclosed.
- Claiming incompatible property tax credits: You cannot claim the Homestead Excess Property Tax Credit if you claim the Disabled Veterans Property Credit.
- Using intentionally blank lines on Schedule M: Do not use those lines unless directed.
Questions people ask
Can I receive my refund by direct deposit?
Yes. The form lets you choose checking or savings and enter your routing and account numbers.
What if I have more than four dependents?
Continue your dependent list on Schedule DP, on page 49 of the booklet. Enter the total number of dependents in exemption box (c).
Can I apply my overpayment to next year’s estimated tax?
Yes. Line 27 lets you apply an amount from your 2024 overpayment to your 2025 estimated tax.
Do I need to attach other state returns when claiming a Schedule E credit?
No. The Tax Credit Recap Schedule says you no longer need to enclose those returns, but you must keep them in your files.