Schedule F: Statement of Claimant to Refund Due Deceased Taxpayer (2025)
West Virginia · WV Tax Division · Used for tax years 2025
West Virginia Schedule F (Form IT-140) is a statement used to claim a refund due a deceased taxpayer. It identifies the deceased taxpayer and claimant, states the claimant’s role, and is attached to the deceased taxpayer’s return.
Who files this form
The 2025 Schedule F is for a person claiming a tax refund due to a deceased taxpayer. The form lists three claimant categories:
- Box A: Surviving wife or husband claiming a refund based on a joint return.
- Box B: Administrator or executor of the estate.
- Box C: Another claimant for the deceased taxpayer’s estate.
If you are completing Box C and an administrator or executor has been appointed or will be appointed, do not file this form. The administrator or executor should claim the refund.
What you'll need
Have the deceased taxpayer’s return and the following information ready:
- The deceased taxpayer’s name, Social Security number, date of death, and permanent residence or domicile address at death.
- Your name, Social Security number, and address.
Required attachments depend on your claimant category:
- Box B, administrator or executor: Attach a court certificate showing your appointment.
- Box C, other estate claimant: Attach a copy of the death certificate or proof of death.
How to file
- Enter the deceased taxpayer’s information and your claimant information.
- Check only one claimant box: A, B, or C.
- If you check Box B, attach the court certificate showing your appointment.
- If you check Box C, complete the remaining questions and attach a copy of the death certificate or proof of death. Follow the warnings about an administrator or executor and your authority to receive the refund.
- Sign and date the claim.
- Attach the completed Schedule F to the deceased taxpayer’s return.
The form does not provide a mailing address or e-filing instructions.
Common mistakes
- Checking more than one claimant box. The form says to check only one.
- Completing the Box C questions when you selected A or B. Those questions are only for Box C claimants.
- Filing as a Box C claimant when an administrator or executor has been or will be appointed. If question 2(a) or 2(b) is answered “Yes,” do not file this form. The administrator or executor should file for the refund.
- Missing required attachments. Box B requires a court certificate of appointment. Box C requires a death certificate copy or proof of death. The completed schedule must be attached to the deceased taxpayer’s return.
- Overlooking the warning for question 3. If you answer “No,” payment will be withheld until you submit proof of appointment as administrator or executor, or other evidence that state law authorizes you to receive payment.
Questions people ask
Which box should a surviving spouse check?
Check Box A if you are the surviving wife or husband claiming a refund based on a joint return.
What must an administrator or executor attach?
If you check Box B, attach a court certificate showing your appointment.
Do all claimants need to answer the questions about the estate?
No. The questions about a will, appointment of an administrator or executor, and distribution of the refund are only for claimants who check Box C.
What if an administrator or executor will be appointed?
If you are completing the Box C questions and answer “Yes” to question 2(b), do not file this form. The administrator or executor should file for the refund.
What am I declaring when I sign?
You are requesting a refund of taxes overpaid by or on behalf of the deceased taxpayer. You also declare under penalties of perjury that you have examined the claim and that, to the best of your knowledge and belief, it is true, correct, and complete.