West Virginia College Savings Plan and Prepaid Tuition Trust Funds
Taxpayers making payments or contributions to programs of the West Virginia Prepaid Tuition Trust and/or West Virginia Savings Plan Trust, operated under the trade names of SMART529TM or West Virginia Prepaid College Plan, may be eligible for a modification reducing the federal adjusted gross income. This deduction can only be claimed in the amount and in the year that the contribution is made. The reducing modification may be carried forward for a period not to exceed five taxable years beginning in the tax year in which the payment or contribution was made. For more information regarding participation in this program, contact the SMART529TM Service Center at 1-866-574-3542.
http://www.smart529.com/cs/Satellite?c=Page&cid=1150849738717&pagename=College_Savings%2FPage%2FCS_CommonPage