Who Must File a West Virginia State Tax Return?
Individuals who meet certain income thresholds or have specific types of income must file a West Virginia state tax return. The requirements are based on residency status, income level, and type of income earned during the tax year.
Residency Status and Filing Requirements
- Residents: If you were a resident of West Virginia for the entire tax year, you must file a return if your income exceeds the filing threshold.
- Part-Year Residents: If you moved to or from West Virginia during the year, you may need to file a return for the portion of the year you were a resident.
- Nonresidents: If you earned income in West Virginia while living in another state, you may be required to file if you received income from West Virginia sources.
Income Thresholds for Filing
While specific income thresholds are not provided in the retrieved context, West Virginia generally requires individuals to file if they have taxable income from sources within the state. This includes wages, self-employment income, interest, dividends, and other forms of income earned in West Virginia.
Types of Income That May Require Filing
- Wages and salaries subject to West Virginia withholding
- Interest or dividend income from federal obligations (exempt from federal tax but taxable at the state level)
- Income from real estate sales in West Virginia (nonresidents may need to file Form NRSR)
- Self-employment or business income earned in West Virginia
Important Deadlines
The 2025 West Virginia personal income tax return is due on April 15, 2026. This deadline applies to both residents and nonresidents who have income subject to West Virginia taxation.
How to File
You can file your West Virginia state tax return using the official forms provided by the West Virginia Tax Division. The primary form is Form IT-140 PIT, which is used for personal income tax returns. The form includes instructions for various adjustments, credits, and deductions.
For electronic filing, software provided by Online Taxes (OLT) can guide you through adding forms such as:
- Form IT-140 PIT (Personal Income Tax Return)
- Form WV-8453OL (Individual Income Tax Declaration for Electronic Filing)
- Form NRW2 (for nonresident withholding)
- Form PVA-2 (Build West Virginia Property Value Adjustment Tax Credit)
- Form NRSR (Nonresident Sale of Real Property)
These forms can be accessed and completed through the software by navigating to the "State" section and following on-screen prompts.
Source:
West Virginia State Instruction
Form IT-140 PIT
Form 210 Worksheet
Disclaimer: Always verify requirements with official Federal or State Department of Revenue Forms and Instructions.