Schedule H: Certification for Permanent and Total Disability (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Schedule H is a physician’s certification of permanent and total disability for the 2025 West Virginia personal income tax return. It identifies the disabled taxpayer and records the physician’s certification to support a possible reducing modification to income.
Who files this form
Schedule H certifies permanent and total disability for a possible reducing modification to income. For tax year 2025, a modification may be allowed if:
- You or another individual were certified by a physician as permanently and totally disabled during 2025; or
- You were the surviving spouse of an individual who had been certified disabled and died during 2025.
The certification applies regardless of age. To claim the modification, complete Schedule M and include the certification with the West Virginia personal income tax return, unless the prior-year certification exception applies. A copy of federal Schedule R (Part II) may replace Schedule H.
When it's due
For tax year 2025, the physician must certify that the taxpayer was permanently and totally disabled on or before December 31, 2025. This is the disability certification cutoff, not a return filing deadline.
Schedule H does not state a filing deadline.
What you'll need
To complete the certification and determine the modification, you need:
- The disabled taxpayer’s name and Social Security number.
- The physician’s name, address, FEIN, signature and date.
- Schedule M to determine the modification.
- The West Virginia personal income tax return to include the certification with.
A copy of federal Schedule R (Part II) may be used instead of Schedule H.
If an approved Schedule H was provided in a prior year and the disability status did not change for 2025, keep a copy of the original Schedule H or Schedule R (Part II) for possible verification by the Tax Division.
How to file
- Enter the disabled taxpayer’s name and Social Security number on Schedule H.
- Have the physician complete the rest of the certification, sign and date it, and return it to the disabled taxpayer.
- Complete Schedule M to determine the modification.
- Enclose the completed certification with the West Virginia personal income tax return. A copy of federal Schedule R (Part II) may be substituted.
Do not submit this certification if an approved Schedule H was provided in a prior year and the disability status did not change for 2025. Keep the required copy for verification.
The form does not provide a mailing address or e-filing instructions.
Common mistakes
- Resubmitting an unchanged, previously approved certification. If an approved Schedule H was provided in a prior year and the disability status did not change for 2025, the form says not to submit this certification with the return.
- Failing to keep the original certification copy. Under that prior-year exception, you must keep a copy of the original Schedule H or Schedule R (Part II) in case the Tax Division requests verification.
Questions people ask
What does “permanently and totally disabled” mean?
The person must be unable to engage in any substantial gainful activity because of a mental or physical condition. The disability must have lasted, or be expected to last, continuously for at least a year, or be expected to lead to death.
Is there an age requirement?
The certification applies to taxpayers who are disabled during 2025 regardless of age.
Can I use a federal form instead of Schedule H?
Yes. A copy of federal Schedule R (Part II) may be substituted for West Virginia Schedule H.
Do I need to submit a new certification every year?
Not if an approved Schedule H was provided in a prior year and the disability status did not change for 2025. In that case, do not submit this certification, but keep a copy of the original Schedule H or Schedule R (Part II) for possible verification.
Does Schedule H determine the amount of the modification?
No. The form directs you to complete Schedule M to determine the modification.