IT-140: West Virginia Personal Income Tax Return, forms and schedules (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Form IT-140 is the 2025 West Virginia Personal Income Tax Return. It reports income, additions and subtractions, exemptions, taxable income, and income tax due.
Who files this form
The supplied text gives this specific filing rule: if you were a non-military domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia during 2025, you are also considered a West Virginia resident and must file Form IT-140 as a resident.
Schedule A is for nonresidents and part-year residents. The supplied pages do not provide the full rules for who must file.
When it's due
Tax year 2025 personal income tax is due April 15, 2026.
What you'll need
Have your Social Security number, income and withholding information, estimated tax payment amounts, and any dependent names, Social Security numbers, and dates of birth ready.
Depending on what you claim, the form requires these supporting documents:
- Tax credits on the Tax Credit Recap Schedule: enclose the recap and the applicable credit calculation schedules or forms. For Schedule E credits or the Neighborhood Investment Program Credit, keep the other state's return or NIPA-2 in your files rather than enclosing it.
- Non-Family Adoption Tax Credit: include Schedule WV NFA-1.
- Senior Citizen Tax Credit: include Schedule SCTC-A.
- Homestead Excess Property Tax Credit: include Schedule HEPTC-1 and a Class 2 receipt.
- Child and Dependent Care Expenses Credit: have a copy of federal Form 2441.
- Schedule M claims for West Virginia prepaid tuition/savings plan contributions, ABLE Act amounts, or Jumpstart Savings Program deposits: include the annual statement.
- Active Military Separation modification: enclose military orders and discharge papers.
- Active military claiming special nonresident treatment on Schedule A, Part II: enclose military orders and DD2058.
How to file
Complete Form IT-140 and the schedules that apply to your return. Sign and date the return, using the spouse's signature and date fields when applicable.
For a refund, mail to:
WV TAX DIVISION
P.O. BOX 1071
CHARLESTON, WV 25324-1071
For a balance due, mail to:
WV TAX DIVISION
P.O. BOX 3694
CHARLESTON, WV 25336-3694
To request direct deposit of a refund, select checking or savings and enter your routing and account numbers.
Common mistakes
- Incorrect bank information: review your routing and account numbers. The form warns that incorrect account information may result in a $15.00 returned payment charge.
- Claiming yourself when someone else can claim you: leave exemption box (a) blank if someone can claim you as a dependent.
- Missing credit paperwork: Schedule HEPTC-1 must be enclosed with Form IT-140 or the Homestead Excess Property Tax Credit will be disallowed.
- Claiming incompatible property tax credits: you cannot claim the Homestead Excess Property Tax Credit if you claim the Disabled Veterans Property Credit.
- Entering negative additions on Schedule M: the form says not to enter negative amounts in the section for modifications increasing federal adjusted gross income.
- Using the deceased-taxpayer fields for an earlier death: only use those fields when the death occurred in tax year 2025. The form directs surviving spouses to the surviving spouse exemption for the next two years.
Questions people ask
Can I receive my refund by direct deposit?
Yes. The form has a direct deposit section where you select 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. Enter the total number of dependents in exemption box (c).
Do I need to attach another state's return to claim a Schedule E credit?
No. The Tax Credit Recap Schedule says you no longer need to enclose the other state's return, but you must keep it in your files.
Can I apply an overpayment to next year's estimated tax?
Yes. Enter the amount you want credited to next year's estimated tax on line 27.
What if my West Virginia taxable income calculation is below zero?
Enter zero on line 7, as directed on the form.