West Virginia State Amended Return
When you need to correct your previously filed West Virginia state tax return, you must file an amended return using Form IT-140. This is required if you discover errors, receive a change in your federal tax return, or if any adjustment affects your West Virginia tax liability.
When to File an Amended Return
- To correct any errors in your previously filed West Virginia return.
- If you filed an amended federal income tax return (Form 1040X) and that change impacts your West Virginia tax liability.
- If you need to adjust credits, deductions, or income reported on your original return.
How to File an Amended Return
Use the version of Form IT-140 that corresponds to the tax year being amended. Check the “Amended Return” box on the form.
- Complete Form IT-140 with the corrected information.
- Enclose a copy of your federal Form 1040X if the amendment is due to a federal change.
- Include the reason for the amendment in the space provided on page 47 of the form booklet.
- Mail the amended return to:
West Virginia Tax Division
Attn: Tax Account Administration Division
P.O. Box 3694
Charleston, WV 25336-3694
Note: West Virginia amended returns cannot be processed until the IRS has processed your federal amended return. Do not enclose a copy of your original return.
Important Deadlines
If you make changes to your federal return, you must file an amended West Virginia return within 90 days of the federal amendment.
Additional Resources
For detailed instructions and forms, visit the official West Virginia Tax Division website. You can also use Online Taxes (OLT) software to guide you through adding forms such as IT-140, MV-1, PVA-2, and WV-8453OL during your state tax filing process.
Source:
West Virginia Individual Tax Forms and Instructions
Form IT-140 PIT - Personal Income Tax Forms & Instructions
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions before filing.