OPT-1: Taxpayer e-File Opt Out Form (Revision 2014-01)
West Virginia · WV Tax Division · Used for tax years 2026
West Virginia Form OPT-1 records your voluntary choice not to file your personal income tax return electronically. It includes your reasons for opting out and confirms that your preparer did not request the choice. Your tax preparer retains the signed form.
Who files this form
Complete Form OPT-1 if your tax preparer is required to file your West Virginia income tax return electronically and you choose not to have it filed electronically.
Preparers who file more than 25 tax returns using tax preparation software must file returns electronically. A return that is not eligible for electronic filing may be filed on paper.
Your choice to opt out must be voluntary. Both the taxpayer and preparer statements say the preparer did not request the opt-out.
What you'll need
The form asks for:
- The tax year.
- Your reason or reasons for choosing not to file electronically.
- Your printed name and primary Social Security number.
- Your signature and the date.
- Your spouse’s printed name, Social Security number, signature and date if filing jointly.
How to file
Enter the tax year, explain why you are opting out, and complete the taxpayer information and signature fields. If filing jointly, include your spouse’s information and signature.
The tax preparer must retain Form OPT-1 for the three tax years immediately following the tax year for which it was signed. The form does not provide a mailing address or electronic submission method for OPT-1.
For tax years beginning on or after January 1, 2011, the preparer must indicate on the taxpayer’s return that the taxpayer elected to opt out of electronic filing.
Common mistakes
- Opting out at the preparer’s request. The taxpayer and preparer statements both affirm that the choice was voluntary and that the preparer did not request it.
- Not completing and signing OPT-1. The form says taxpayers who elect to opt out must complete it, and that completing and signing it records their choice.
- Overlooking the preparer’s responsibilities. The preparer must retain the form for the next three tax years and indicate the opt-out on returns for tax years beginning on or after January 1, 2011.
Questions people ask
Can I choose not to have my return filed electronically?
Yes. If your preparer is required to file West Virginia income tax returns electronically, you may opt out by completing and signing Form OPT-1.
Do I need to explain my choice?
Yes. The taxpayer statement includes a space for the reason or reasons you voluntarily chose not to file electronically.
Does my spouse need to sign?
Yes, if you are filing jointly. The form also asks for your spouse’s Social Security number.
Who keeps the completed form?
The tax preparer must keep it for the three tax years immediately following the tax year for which it was signed.
What if my return is not eligible for electronic filing?
The form states that a return that is not eligible for electronic filing may be filed on paper.