CERTAIN STATE AND FEDERAL RETIREMENT SYSTEMS The modification for pensions and annuities received from the West Virginia Public Employees’ Retirement System, the West Virginia Teachers’ Retirement System, and Federal Retirement is limited to a maximum of $2,000 and entered on Schedule M. The State of West Virginia does not impose tax on the retirement income received from any West Virginia state or local police, deputy sheriffs’ or firemen’s retirement system, federal law enforcement retirement, or military retirement, including survivorship annuities. See instructions for Schedule M on page 20.
US RAILROAD RETIREMENT The State of West Virginia does not tax this income. All types of United States Railroad Retirement Board benefits, including unemployment compensation, disability and sick pay included on the federal return should be entered on Schedule M, line 43. See instructions on page 20.