WV-8453: Individual Income Tax Declaration for Electronic Filing (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Form WV-8453 is West Virginia’s individual income tax declaration for electronic filing. It records your federal adjusted gross income, West Virginia income tax, balance due or refund, and any direct deposit or electronic withdrawal details. It includes declarations and signature
Who files this form
Form WV-8453 is West Virginia’s declaration for individual income tax returns filed electronically through an Electronic Return Originator (ERO).
The taxpayer signs the declaration, and the form includes a spouse’s signature line for a joint return. The ERO must obtain the taxpayer’s signature before submitting the return to the Tax Division.
What you'll need
Have these records and details available to complete the form:
- Your West Virginia income tax return, including the figures for federal adjusted gross income, West Virginia income tax, balance due, and refund.
- Your name, Social Security number, home address, and daytime telephone number. For a joint return, include your spouse’s name and Social Security number.
- Your bank routing number, account number, and account type if using direct deposit or electronic funds withdrawal.
- The return’s accompanying schedules, statements, and supporting documents. The ERO must retain the form and its supporting documents.
How to file
- Enter your identifying information and the beginning and ending dates of the tax period.
- Complete Part I using whole-dollar amounts that match the corresponding lines of your West Virginia income tax return.
- Complete Part II if authorizing direct deposit or electronic funds withdrawal.
- Review and sign the declaration in Part III. The form also provides a spouse’s signature line for a joint return.
- Have the ERO and paid preparer complete Part IV as required. The ERO must obtain your signature before submitting the return to the Tax Division and provide you with a copy of the forms and information being filed.
The ERO must keep WV-8453 and all attachments for three years from the date filed. The taxpayer’s declaration authorizes the return, declaration, schedules, and statements to be sent to the West Virginia Tax Division upon its request. The form does not provide a mailing address.
Common mistakes
- Using cents in Part I. The form requires whole dollars only.
- Entering an invalid routing-number prefix. The first two digits must be 01 through 12 or 21 through 32.
- Requesting a partial electronic withdrawal. Electronic funds withdrawal does not allow partial payments.
- Selecting savings for an electronic withdrawal. The savings account option is for direct deposit only.
- Leaving required Part IV information incomplete. The form says Part IV must be completed in full as required.
- Not retaining the records. EROs must keep the form and all attachments for three years from the date filed.
Questions people ask
Can I use this form to authorize a direct deposit or electronic payment?
Yes. Part II records your banking information, and Part III authorizes the refund deposit or electronic debit. Electronic funds withdrawal does not allow partial payments, and the savings account option is for direct deposit only.
What should I check before signing?
Compare the return with the information you provided to your ERO. The amounts in Part I must agree with the corresponding lines of your West Virginia income tax return. By signing, you declare that the return is true, correct, and complete to the best of your knowledge and belief.
What does the declaration say about errors on a joint federal and state return?
It says that if you filed a joint federal and state return and either return contains an error, your state return will be rejected.
Who keeps the signed form?
The ERO must retain WV-8453 and all attachments for three years from the date filed. The ERO must also provide the taxpayer with a copy of all forms and information being filed with the West Virginia Tax Division.