WV 2025 State Instructions
For the 2025 tax year, West Virginia residents must file their personal income tax return by April 15, 2026, unless they have obtained a valid extension. The West Virginia Personal Income Tax return is based on federal adjusted gross income (AGI), and taxpayers must complete their federal return before beginning their state return.
Key Forms and Instructions
- Form IT-140 PIT: This is the primary form for West Virginia personal income tax. It includes instructions for filing status, income reporting, deductions, and tax calculations. The form is available in the official 2025 instructions document.
- Form WV-8453OL: Used for electronic filing of individual income tax returns. The form is automatically generated in OLT (Online Taxes) software when filing electronically.
- Form NRW2: Required for non-resident wage withholding. Available in OLT software under the "Additions" section when filing for West Virginia state tax.
- Form PVA-2: For claiming the Build West Virginia Property Value Adjustment Tax Credit. Accessible in OLT software under the "Credits" section.
- Form WV IT-140ES: Used for estimated income tax payments. Available in OLT software under the "Payments" section.
Important Deadlines and Guidelines
- Due Date: April 15, 2026 (unless extended).
- Filing Status: Must be selected on Form IT-140 PIT (Single, Head of Household, Married Filing Jointly, etc.).
- Tax Calculation: Based on West Virginia tax rate schedules, which vary by filing status.
- Interest or Dividend Income: Income from U.S. federal obligations (exempt from federal tax but taxable at state level) must be reported on Line 51 of Form IT-140 PIT.
Software Assistance with OLT (Online Taxes)
OLT (Online Taxes) software provides step-by-step guidance for adding various West Virginia state forms:
- Go to the "State" section in your return.
- Select "Start or Revisit West Virginia State."
- Follow on-screen prompts to add forms such as WV-8453OL, NRW2, PVA-2, or WV IT-140ES.
Source:
Form IT-140 PIT - 2025 West Virginia Personal Income Tax Forms & Instructions
West Virginia State Instruction - Individual Tax Forms and Resources
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions.