For the Senior Citizen or Disability Modification on West Virginia’s Form IT-140 (Personal Income Tax), taxpayers must meet specific eligibility criteria to claim this subtraction from income. The modification is available to individuals who are at least 65 years of age or who are certified as permanently and totally disabled. If claiming as a senior citizen, the taxpayer must enter their year of birth in the designated space and complete boxes (a) through (d) of the table provided on the form.
Eligibility Requirements
- Age 65 or older: Taxpayers must be at least 65 years of age to qualify. The form requires the year of birth to be entered to verify age.
- Permanently and totally disabled: Individuals certified as permanently and totally disabled by a qualified medical professional may also claim this deduction.
Joint Filers
- For married couples filing jointly, only the income of the spouse who meets the eligibility requirement (age 65 or disability certification) qualifies for the modification.
- Joint income must be divided between spouses based on their respective percentage of ownership for the purpose of determining the allowable modification.
Important Notes
- The modification is not automatically applied; taxpayers must complete the required sections on the applicable West Virginia forms.
- Examples and detailed instructions are provided in the form’s documentation for guidance.
Source:
Form IT-140 PIT (2025) - West Virginia Department of Revenue
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. This information is based on West Virginia’s Form IT-140 for 2025 and may not reflect changes in future tax years or individual circumstances. For complex situations, consult a CPA or tax attorney.