Schedule E: Credit for Income Tax Paid to Another State (2025)
West Virginia · WV Tax Division · Used for tax years 2025
West Virginia Schedule E (Form IT-140) calculates the credit for income tax paid to another state for 2025. It reports the other state's income tax, income included in West Virginia total income, and the limits used to determine the credit.
Who files this form
Complete a separate Schedule E for each state for which you claim a credit for income tax paid.
- Part-year residents may claim the credit only if the other state's income is included in West Virginia taxable income on Schedule A.
- Nonresidents who did not maintain a residence in West Virginia during the taxable year are not allowed a credit.
- No credit is allowed for income tax imposed by a city, township, borough, another political subdivision of a state, or another country.
What you'll need
Keep in your files any information or withholding statements provided by the other state tax return. In place of a return, you may keep an information statement and withholding statements provided by a partnership, limited liability company, or S corporation.
To complete the calculations, have these tax figures available:
- Income tax computed on your 2025 return for the other state, not tax withheld.
- West Virginia Form IT-140, including lines 4, 7, and 8 as applicable.
- Schedule A for part-year residents, including line 26.
- The Tax Credit Recap Schedule and the tax rate schedule.
- Net income from the other state included in your West Virginia total income.
Common mistakes
- Do not enter tax withheld on line 1. Enter the income tax computed on your 2025 return for the other state.
- Do not combine claims for multiple states on one Schedule E. Complete a separate schedule for each state.
- Part-year residents cannot claim the credit unless the other state's income is included in West Virginia taxable income on Schedule A.
- Do not claim this credit for income taxes imposed by local governments or another country.
- Keep the required information and withholding statements in your files.
Questions people ask
Can I use one Schedule E for more than one state?
No. Complete a separate Schedule E for each state for which you claim a credit.
Can a part-year resident claim this credit?
Only if the other state's income is included in West Virginia taxable income on Schedule A. Check the box describing your move and enter the date you moved.
Should I put the other state's withholding on line 1?
No. Line 1 asks for the income tax computed on your 2025 return, not the amount withheld.
How is the total credit determined?
Line 10 is the smallest amount from lines 1, 2, 5, 8, or 9. Enter that amount on line 10 and on line 1 of the Tax Credit Recap Schedule.
Can I claim a credit for city income tax?
No. The form does not allow a credit for income tax imposed by a city, township, borough, or any other political subdivision of a state. It also does not allow a credit for income tax imposed by another country.