Senior Citizen or Disability Deduction
West Virginia offers a deduction for senior citizens and individuals who are permanently and totally disabled. This deduction reduces taxable income and may lower your state tax liability.
Eligibility Criteria
- Senior Citizen Deduction: Taxpayers must be at least 65 years old by the end of the taxable year. You must enter your year of birth and complete boxes (a) through (d) on the form to claim this deduction.
- Disability Deduction: Taxpayers under age 65 who have been medically certified as permanently and totally disabled may claim this deduction. Certification must be provided by a physician.
- Surviving Spouse: If you are the surviving spouse of someone who was certified as permanently and totally disabled and died during the taxable year, you may also qualify.
How to Claim the Deduction
- For senior citizens, subtract the amount in Box (d) (total of lines 29–34) from Box (c) (income not reported on lines 35–48). If the result is negative, enter zero.
- For disability, you must attach Schedule H (certification of permanent and total disability) or a copy of Federal Schedule R (Part II). The physician must complete the certification.
- Complete Schedule M to determine the modification amount, which can reduce your income up to $8,000.
Example Calculation
John Doe (age 69) and Mary Doe (age 65) file jointly. Their combined income is $13,000 each. After subtracting income reported on lines 29–34, John’s deduction is $500 and Mary’s is $7,500. These amounts are entered in columns A and B respectively.
Important Notes
- Only the income of the spouse who meets the eligibility criteria (age 65 or disability) is considered for the deduction.
- Joint income must be divided between spouses based on their respective percentage of ownership.
- If this is your first year claiming the disability deduction, you must enclose Schedule H or a copy of Federal Schedule R and indicate the year the disability began.
Source:
Form IT-140 PIT - Individual Income Tax Return & Instructions
Schedule H - Certification of Permanent and Total Disability
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.