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
• 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.