The West Virginia Department of Revenue is responsible for overseeing personal income tax imposed by the state. West Virginia personal income tax is a separate tax from the federal income tax imposed on income by the Internal Revenue Service (IRS).
Following are frequently asked questions about who has to file, tax rates, and when personal income tax returns must be filed. If you are looking for additional information about federal income and tax returns, visit our “Tax Relief” page.
Who is required to file a state income tax return in West Virginia?
You are required to file a West Virginia state income tax return if:
- You were a resident of West Virginia for some or all of the tax year, or
- You were not a resident of West Virginia for any of the tax year but your federal adjusted gross income includes income from a source based in West Virginia
In addition, you must file a West Virginia state income tax return if:
- Your adjusted gross income from West Virginia sources exceeds your personal exemptions ($2,000 per exemption or $500 if you have no exemptions), or
- You are due a refund for West Virginia personal income tax withheld
If you lived in West Virginia for any part of the tax year, you are not considered a resident for tax purposes if all three of the following are true:
- You maintained no permanent place of resident in West Virginia,
- You spent less than 30 days in West Virginia during the tax year, and
- You maintained a permanent place of residence outside of West Virginia
Finally, you are not required to file a West Virginia income tax return if you and your spouse are age 65 or older and your total income is less than your exemption including a modification for being a senior citizen (which is up to $8,000 of income for each taxpayer age 65 or older). However, you must still file a West Virginia income tax return if you are due a refund.
A part-year resident must file a West Virginia state income tax return related to any of the following:
- Taxable income received from all sources while a resident of West Virginia
- Taxable income received from West Virginia sources while a non-resident
What is the tax rate used for West Virginia personal income tax purposes?
West Virginia uses a graduated tax rate that increases as you earn more taxable income and that is based in part on your filing status. The tax rates are as follows:
Single, Head of Household, Widow(er) with Dependent Child, or Married Filing Jointly
|Less than $10,000||3%|
|$10,000 to $25,000||4%|
|$25,000 to $40,000||4.5%|
|$40,000 to $60,000||6%|
|$60,000 or more||6.5%|
Married Filing Separately
|Less than $5,000||3%|
|$5,000 to $12,500||4%|
|$12,500 to $20,000||4.5%|
|$20,000 to $30,000||6%|
|$30,000 or more||6.5%|
When is West Virginia income tax due?
You must file your West Virginia personal income tax return for a given tax year by April 15 of the following year. If April 15 falls on a weekend or holiday, your tax return is due the first business day thereafter.
Can I ask for help in completing my West Virginia state income tax return?
Yes, if you need help completing your state and federal income tax returns, you can contact us at the number at the top of this page to speak with a tax attorney. Tax attorneys are available who specialize in West Virginia state income tax and federal income tax law and can help answers your questions and complete all tax returns due.
- Utah State Income Tax Overview (taxlawhome.com)
Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.