When filing an amended return in West Virginia, taxpayers must use the West Virginia Individual Income Tax Return (Form IT-140) for the tax year being amended and check the “Amended Return” box. An amended return should be filed when correcting information reported on a previously filed West Virginia return or when changes to a federal return affect West Virginia taxable income, deductions, credits, or tax liability.
Requirements for Filing an Amended Return
- Use the Form IT-140 for the specific tax year being amended. Do not use the current-year form to amend a prior-year return.
- Check the “Amended Return” box and complete the return using the corrected information.
- If the amendment is due to changes made on a federal amended return or federal adjustment, attach a copy of the amended federal return and any supporting documentation explaining the changes.
- Include documentation that supports any changes made to income, deductions, modifications, or credits.
- Do not attach a copy of your original West Virginia return unless specifically requested by the West Virginia Tax Division.
Federal Amended Return Changes
If you file an amended federal income tax return and the federal changes affect your West Virginia taxable income, you must file a West Virginia amended return to report those changes.
Examples of federal changes that may require a West Virginia amended return include:
- Changes to federal adjusted gross income.
- Changes to deductions or additions/subtractions affecting West Virginia taxable income.
- Changes to federal credits that affect West Virginia tax calculations.
Attach a copy of the federal amended return and related supporting documents when filing the West Virginia amended return.
Changing Filing Status
If you change your filing status between Married Filing Jointly and Married Filing Separately, you must follow federal filing status rules. Any change to filing status must comply with the applicable federal requirements and must be reflected consistently on the West Virginia amended return.
Important Notes
- An amended return should include only the corrected information; do not simply attach explanations without completing the amended Form IT-140.
- Additional documentation may be requested by the West Virginia Tax Division to verify the changes reported.
- Keep copies of the amended return, supporting documents, and any federal amendment records for your tax records.
Source:
Form IT-140 PIT
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. For complex situations, consult a CPA or tax attorney.