If you are claiming a credit for West Virginia income tax withheld on your West Virginia Personal Income Tax Return (Form IT-140), you must provide documentation showing the amount of West Virginia income tax withheld. Acceptable documentation generally includes Form W-2, Form 1099, Schedule K-1 (if applicable), or other official withholding statements issued by the payer. Failure to provide the required documentation may result in the withholding credit being disallowed.
Documentation Requirements
To claim credit for West Virginia income tax withheld, attach copies of the applicable withholding statements that show:
- West Virginia income tax withheld.
- The amount of withholding.
- The payer's information.
- Your name and taxpayer identification number, when applicable.
Only West Virginia state income tax withheld may be claimed as a withholding credit. Local or municipal taxes withheld are not allowable as West Virginia income tax withholding credits.
Special Nonresident Rules
Residents of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia whose only West Virginia-source income consists of wages or salaries may qualify as Special Nonresidents under West Virginia's reciprocal agreements.
Eligible Special Nonresidents should:
- Mark the "Nonresident Special" box on Form IT-140.
- Complete Part II of Schedule A as instructed.
- Follow the filing requirements described in the Form IT-140 instructions.
Nonresident Real Estate Withholding
For certain sales of West Virginia real property by nonresidents, Form WV/NRSR may be required. This withholding requirement is separate from the documentation required to claim West Virginia income tax withheld on Form IT-140.
If You Do Not Receive a Withholding Statement
If you do not receive a Form W-2, Form 1099, or other withholding statement showing West Virginia income tax withheld, contact the employer or payer to obtain the appropriate documentation.
Do not claim a withholding credit unless you have documentation supporting the amount withheld. Failure to provide the required withholding documentation may result in the withholding credit being denied.
Source:
Form IT-140 PIT.pdf (West Virginia Personal Income Tax Return 2025)
Disclaimer: Always verify details with the most current forms and instructions from the West Virginia Department of Revenue or your state’s tax authority. For complex situations, consult a CPA or tax attorney.