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Who must file a West Virginia state tax return?

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Question
Who must file a West Virginia state tax return?

Answer

Who Must File?

You must file a West Virginia income tax return if:

• You were a resident of West Virginia for the entire taxable year.

• You were a resident of West Virginia for a part of the taxable year

(Part-Year Resident).

• You were not a resident of West Virginia at any time during 2018, but your federal adjusted gross income includes income from West Virginia sources (nonresident).

You are required to file a West Virginia return even though you may not be required to file a federal return if:

• Your West Virginia adjusted gross income is greater than your allowable deduction for personal exemptions ($2,000 per exemption, or $500 if you claim zero exemptions). Your income is to be determined as if you had been required to fi le a federal return. Your exemptions are to be determined following the rules on page 20 and in TSD 418.

• If you are claiming a SCTC or HEPTC credit you are required to fi le a WV return in order to receive the credit.

• You are due a refund.

You are not required to fi le a West Virginia return if you and your spouse are 65 or older and your total income is less than your exemption allowance plus the senior citizen modification. For example, $2,000 per exemption plus up to $8,000 of income received by each taxpayer who is 65 or older. However, if you are entitled to a refund you must file a return.


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Article Details
Views: 2304 Created on: Jun 15, 2013
Date updated: Jan 10, 2019
Posted in: States, West Virginia

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