NFA-1: Non-family Adoption Credit Schedule (Revision 2023-07)
West Virginia · WV Tax Division · Used for tax years 2026
West Virginia Form NFA-1 is a schedule attached to the IT-140 tax return to claim the nonfamily adoption personal income tax credit. It reports taxpayer and child information, adoption details, and whether the $5,000 credit is claimed in the year of adoption or over three years.
Who files this form
Use Schedule NFA-1 to claim West Virginia’s one-time personal income tax credit for a nonfamily adoption. Attach the schedule to your current-year IT-140 tax return.
A nonfamily adoption is an adoption by a taxpayer who is not the child’s father, mother or stepparent. The child must have been under age 18 at the time of adoption.
What you'll need
- Your current-year IT-140 tax return, with Schedule NFA-1 attached.
- A copy of the adoption paper if this is your first year claiming the credit.
- Your Social Security number, name, tax period, home address and telephone number. Include your spouse’s information if filing jointly.
- The adoptive case number and the child’s Social Security number, name, date of birth and age at adoption.
- The date of adoption and the state where it occurred.
- Your credit option and the applicable tax year or years.
How to file
Complete Schedule NFA-1 and attach it to your current-year IT-140 tax return.
- Complete Section 1 with your taxpayer information. Include spouse information if you file a joint return.
- Complete Section 2 with the required child and adoption information.
- In Section 3, choose whether to claim the full $5,000 credit in the year of adoption or spread it over three years. Enter the applicable tax years.
- Attach a copy of the adoption paper if this is your first year claiming the credit.
The schedule does not provide a mailing address or e-filing instructions.
Common mistakes
- Forgetting to attach Schedule NFA-1 to the current-year IT-140 return.
- Leaving out the adoption paper when claiming the credit for the first year.
- Omitting spouse information on a joint return.
- Leaving out required child or adoption information in Section 2.
Questions people ask
How much is the credit?
The one-time credit is $5,000 for each qualifying nonfamily child adopted while under age 18.
Can I spread the credit over more than one year?
Yes. You may claim the full $5,000 in the year of adoption or choose to take it over three years.
Does a stepparent adoption qualify?
No. The form defines a nonfamily adoption as one in which the taxpayer is not the child’s father, mother or stepparent.
Do I need to attach adoption paperwork?
Yes, if this is your first year claiming the credit, attach a copy of the adoption paper.
Where can I get help with this schedule?
Call (304) 558-3333 or toll-free at 1-800-WVA-TAXS (1-800-982-8297).