Schedule M: Modifications to Adjusted Gross Income (2025)
West Virginia · WV Tax Division · Used for tax years 2025
West Virginia Schedule M is used with Form IT-140 to report modifications that increase or decrease federal adjusted gross income for 2025. It totals additions and subtractions to enter on Form IT-140, with separate subtraction columns for you and your spouse.
Who files this form
Schedule M is used with West Virginia Form IT-140 to report modifications that increase or decrease federal adjusted gross income for tax year 2025.
The form lists adjustments for certain retirement benefits, Social Security benefits, military pay, savings program contributions and withdrawals, interest, dividends, and other specified income.
What you'll need
The form requires these attachments for the listed modifications:
- Active Military Separation, line 37: Enclose military orders and discharge papers.
- West Virginia Prepaid Tuition/Savings Plan Trust Funds contributions, line 39: Include the annual statement.
- ABLE Act, line 43: Include the annual statement.
- West Virginia Jumpstart Savings Program deposits, line 44: Include the annual statement.
Common mistakes
- Do not enter negative amounts in the section for modifications increasing federal adjusted gross income.
- Do not use the intentionally blank lines unless directed.
- Do not claim gambling losses on line 46 that exceed your gambling winnings.
- Do not enter more than $25,000 for Jumpstart Savings Program deposits on line 44.
- For line 33, add lines 33(a) and 33(b). If the total exceeds $2,000, enter $2,000.
- For the active-duty military pay adjustment on line 36, taxpayers not domiciled in West Virginia must complete Part II of Schedule A instead.
- On line 47, enter zero if subtracting column (d) from column (c) gives a result below zero.
Questions people ask
Where do I enter my total subtractions on Form IT-140?
Add lines 29 through 48 for each column and enter the results on line 49. Add line 49, Column A and Column B, and enter the total on Schedule M, line 50, and Form IT-140, line 3.
Where do I enter my total additions on Form IT-140?
Add lines 51 through 58. Enter the total on Schedule M, line 59, and Form IT-140, line 2.
Which column is for my spouse?
In the section for modifications decreasing federal adjusted gross income, Column A is for you and Column B is for your spouse.
How is the PBGC modification calculated?
On line 45(a), enter the retirement benefits that would have been paid from your employer-provided plan. On line 45(b), enter the retirement benefits actually received from PBGC. Subtract line 45(b) from line 45(a).
Where are savings program withdrawals not used for qualifying expenses reported?
Report West Virginia Prepaid Tuition/Savings Plan Trust Funds withdrawals on line 56, ABLE Act withdrawals on line 57, and West Virginia Jumpstart Savings Program withdrawals on line 58. These lines are in the section for modifications increasing federal adjusted gross income.