2022 W e s t V i r g i n i a Personal Income Tax Forms & Instructions 2022 PERSONAL INCOME TAX IS DUE APRIL 18, 2023 W E S T V I R G I N I A TA X D I V I S I O N

COVER: WEST VIRGINIA TAX DIVISION LOGO TABLE OF CONTENTS Important Information for 2022............................................................................ 14 Tips on Filing a Paper Return............................................................................... 15 General Information.............................................................................................. 16 Form IT-140 Instructions...................................................................................... 21 Schedule M Instructions....................................................................................... 23 Schedule A Instructions........................................................................................ 26 Schedule E Instructions......................................................................................... 29 Form IT-210 Instructions...................................................................................... 30 Tax Credit Recap Schedule Instructions............................................................... 33 Senior Citizens Tax Credit Information................................................................ 33 2022 Tax Rate Schedules...................................................................................... 34 2022 West Virginia Tax Table.............................................................................. 35 2022 Family Tax Credit Tables............................................................................ 40 Schedule UT Instructions...................................................................................... 42 Index..................................................................................................................... 53

P 4 0 2 0 2 2 0 1 A *P40202201A* B –1– IT-140 REV 06-22 WEST VIRGINIA PERSONAL INCOME TAX RETURN 2022 SOCIAL SECURITY NUMBER Deceased

**SPOUSE’S SOCIAL SECURITY NUMBER Deceased Date of Death* Date of Death* LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE TELEPHONE NUMBER EMAIL EXTENDED DUE DATE MM/DD/YYYY * ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR. FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION. AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FI LED AS AN INJURED SPOUSE FILING STATUS (CHECK ONE) 1 SINGLE 2 HEAD OF HOUSEHOLD 3 MARRIED, FILING JOINT 4 MARRIED, FILING SEPARATE **Enter spouse’s SS# and name in the boxes above 5 WIDOW(ER) WITH DEPENDENT CHILD EXEMPTIONS (a) YOURSELF To claim an exemption for yourself, enter 1. If someone can claim you as a dependent, leave box (a) blank.) (a) (b) SPOUSE To claim an exemption for your spouse, enter 1. They may not be claimed as an exemption by anyone else. (b) (c) DEPENDENTS List your dependents. If over four dependents, continue on Schedule DP on page 11. Enter total number of dependents (c) Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY) (d) SURVIVING SPOUSE (See page 21) Decedents SSN Year Spouse Died: (d) (e) Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e) 1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00 2. Additions to income (line 58 of Schedule M)............................................................................................. 2 .00 3. Subtractions from income (line 49 of Schedule M).................................................................................... 3 .00 4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)...................................................... 4 .00 5. Low-Income Earned Income Exclusion (see worksheet on page 25)........................................................ 5 .00 6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................ 6 .00 7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............ 7 .00 8. Income Tax Due (Check One) ................................................................................................................. 8 .00 Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule TAX DEPT USE ONLY MUST INCLUDE WITHHOLDING FORMS WITH THIS RETURN (W-2s, 1099s, Etc.) PAY PLAN COR SCTC NRSR HEPTC

P 4 0 2 0 2 2 0 2 A *P40202202A* –2– PRIMARY LAST NAME SOCIAL SECURITY NUMBER 8.Total Taxes Due (line 8 from previous page) 8 .00 9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) ............................................................ 9 .00 10. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 .00 11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 .00 12. Penalty Due from Form IT-210 CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here 12 .00 13. West Virginia Use Tax Due on out-of-state purchases (See Schedule UT on page 41).

CHECK IF NO USE TAX DUE ............... 13 .00 14. Add lines 10 through 13. This is your total amount due.................................................................................. 14 .00 15. West Virginia Income Tax Withheld (See instructions page 22) Check if withholding from NRSR (Nonresident Sale of Real Estate) 15 .00 16. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 16 .00 17. Non-Family Adoption Tax Credit if applicable (include Schedule WV NFA-1) ................................................ 17 .00 18. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A) .................................................. 18 .00 19. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class II receipt) 19 .00 20. Amount paid with original return (amended return only) ................................................................................ 20 .00 21. Payments and Refundable Credits (add lines 15 through 20) ....................................................................... 21 .00 22. Balance Due (line 14 minus line 21). If Line 21 is greater than line 14, complete line 23 ..... PAY THIS AMOUNT 22 .00 23. Line 21 minus line 14. This is your overpayment ......................................................................................... 23 .00 24. Indicate donations from line 23. Enter below and enter the sum of columns 24A, 24B, and 24C on Line 24 24A. CHILDREN’S TRUST FUND 24B. WV DEPT. OF VETERANS ASSISTANCE 24C. STATE VETERANS CEMETERY 24 .00 25. Amount of Overpayment to be credited to your 2023 estimated tax............................................................... 25 .00 26. Refund due to you (line 23 minus line 24 and line 25).............................................................. REFUND 26 .00 Direct Deposit of Refund

CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. I authorize the Tax Division to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.

Your Signature Date Spouse’s Signature Date Telephone Number Preparer: Check HERE if client is requesting NOT to efile Preparer’s EIN Signature of preparer other than above Date Telephone Number Preparer’s Printed Name Preparer’s Firm FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS: WV TAX DIVISION P.O. BOX 1071 CHARLESTON, WV 25324-1071 WV TAX DIVISION P.O. BOX 3694 CHARLESTON, WV 25336-3694 Payment Options: Returns filed with a balance of tax due may pay through any of the following methods: • Check or Money Order payable to the WV Tax Division - Enclose check or money order with your return. • Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”. • Credit Card Payment – May be made by visiting the Treasurer’s website at: epay.wvsto.com/tax

P 4 0 2 0 2 2 0 3 A *P40202203A* B –3– Schedule M Form IT-140 MODIFICATIONS TO ADJUSTED GROSS INCOME 2022 Modifications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse) 27. Interest or dividends received on United States or West Virginia obligations, or allowance for government obligation income, included in federal adjusted gross income but exempt from state tax 27 .00 .00 28. Total amount of any benefit (including survivorship annuities) received from certain federal retirement systems by retired federal law enforcement officers ........................ 28 .00 .00 29. Total amount of any benefit (including survivorship annuities) received from WV state or local police, deputy sheriffs’ or firemen’s retirement system, Excluding PERS – see page 23 ................................................................................................................. 29 .00 .00 30. Military Retirement Modification ..................................................................................... 30 .00 .00 31. Other Retirement Modification Column A (You) Column B (Spouse) (a) West Virginia Teachers’ and Public Employees’ Retirement .00 .00 31 Add lines 31 (a) and (b). If that sum is greater than $2000, enter $2000 (b) Federal Retirement Systems (Title 4 USC §111) .00 .00 .00 .00 32. Social Security Benefits .00 .00 32 You cannot claim this modification if your Federal AGI exceeds $ 50,000 for SINGLE or MARRIED SEPARATE filers $100,000 for MARRIED JOINT filers (a) TOTAL Social Security Benefits. (b) Benefits exempt for Federal tax purposes .00 .00 .00 .00 (c) Benefits taxable for Federal tax purposes (line a minus line b) ..................................... 33. Certain assets held by subchapter S Corporation bank.................................................. 33 .00 .00 34. Certain Active Duty Military pay (See instructions on page 18) ...................................... If not domiciled in WV, complete Part II of Schedule A instead. 34 .00 .00 35. Active Military Separation (see instructions on page 18) Must enclose military orders and discharge papers ....................................................... 35 .00 .00 36. Refunds of state and local income taxes received and reported as income to the IRS ... 36 .00 .00 37. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds Annual Statement must be included ............................................................................... 37 .00 .00 38. Railroad Retirement Board Income received .................................................................. 38 .00 .00 39. Long-Term Care Insurance ............................................................................................ 39 .00 .00 40. IRC 1341 Repayments ................................................................................................... 40 .00 .00 41. Autism Modification (instructions on page 19) ................................................................ 41 .00 .00 42. ABLE Act Annual Statement must be included ............................................................................... 42 .00 .00 43. West Virginia Jumpstart Savings Program deposits made (not to exceed $25000) Annual Statement must be included................................................................................ 43 .00 .00 44. PBGC Modification ..................... .00 .00 (a) retirement benefits that would have been paid from your employer-provided plan

44 Subtract line 44 (b) from (a) .00 .00 .00 .00 (b) retirement benefits actually received from PBGC 45. Qualified Opportunity Zone business income ................................................................. 45 .00 .00 Modifications Decreasing Federal Adjusted Gross Income Continues on next page

*P40202204A* P 4 0 2 0 2 2 0 4 A B –4– Schedule M Form IT-140 MODIFICATIONS TO ADJUSTED GROSS INCOME 2022 Modifications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse) 46. (a) Year of birth (65 or older) (b) Year of disability (c) Income not included in lines 33 to 45 (NOT TO EXCEED $8000) (d) Add lines 27 through 32 Subtract line 46 column (d) from (c) (If less than zero, enter zero) 46 You .00 .00 .00 Spouse .00 .00 .00 47. Surviving spouse deduction (instructions on page 26) .................................................... 47 .00 .00 48. Add lines 27 through 47 for each column ....................................................................... 48 .00 .00 49. Total Subtractions (line 48, Col A plus line 48,Col B) Enter here and on line 3 of FORM IT-140 ............................. .00 Modifications Increasing Federal Adjusted Gross Income Do not provide negative amounts in this section. 50. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax 50 .00 51. Interest or dividend income on state and local bonds other than bonds from West Virginia sources ........... 51 .00 52. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax................... 52 .00 53. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax 53 .00 54. Other income deducted from federal adjusted gross income but subject to state tax .................................. 54 .00 55. Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses 55 .00 56. ABLE ACT withdrawals NOT used for qualifying expenses ......................................................................... 56 .00 57. West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses ............................. 57 .00 58. TOTAL ADDITIONS (Add lines 50 through 57). Enter here and on Line 2 of Form IT-140 .......................... 58 .00

*P40202205A* P 4 0 2 0 2 2 0 5 A B –5– RECAP Form IT-140 TAX CREDIT RECAP SCHEDULE 2022 Both this summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your return to claim a tax credit. Information for these tax credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297. See additional instructions on page 33. WEST VIRGINIA TAX CREDIT RECAP TAX CREDIT SCHEDULE APPLICABLE CREDIT 1. Credit for Income Tax paid to another state(s) (§11-21-20)...................................................................................................... E 1 .00 ** For what states? **You cannot claim for taxes paid to KY, MD, OH, PA or VA for withholdings from wages and salaries. 2. Family Tax Credit (see page 6) (§11-21-22)...................................................................................................... FTC-1 2 .00 3. General Economic Opportunity Tax Credit (§11-13Q)........................................................................................................ EOTC-PIT 3 .00 4. High Technology Manufacturing Business (§11-13Q-10a)................................................................................................ EOTC-HTM 4 .00 5. WV Environmental Agricultural Equipment Credit (§11-13K)......................................................................................................... AG-1 5 .00 6. WV Military Incentive Credit (§11-24-12)..................................................................................................... J 6 .00 7. Neighborhood Investment Program Credit (§11-13J)........................................................................................................ NIPA-2 7 .00 8. Historic Rehabilitated Buildings Investment Credit (§11-24-23a).................................................................................................... RBIC 8 .00 9. Qualified Residential Rehabilitated Buildings Investment Credit (§11-24-23a)..................................................................................................... RBIC-A 9 .00 10. Apprenticeship Training Tax Credit (§11-13W)....................................................................................................... ATTC-1 10 .00 11. Alternative-Fuel Tax Credit (§11-6D)........................................................................................................... AFTC-1 11 .00 12. Conceal Carry Gun Permit Credit (§61-7-4)......................................................................................................... CCGP-1 12 .00 13. Farm to Food Bank Tax Credit (§11-13DD)..................................................................................................... 13 .00 14. Downstream Natural Gas Manufacturing Investment Tax Credit (§11-13GG)...................................................................................................... DNG- 2 14 .00 15. Post Coal Mine Site Business Credit (§11-28)............................................................................................................ PCM-2 15 .00 16. Natural Gas Liquids (§11-13HH)..................................................................................................... NGL-2 16 .00 17. Donation or Sale of Vehicle to Qualified Charitable Organizations (§11-13FF)...................................................................................................... DSV-1 17 .00 18. Small Arms And Ammunition Manufacturers Credit (§11-13KK)..................................................................................................... SAAM-1 18 .00 19. West Virginia Jumpstart Savings Program Credit (Employer Use Only) (§11-24-10a)................................................................................................... JSP- 1 19 .00 20. Capital Investment in Child-Care Property Tax Credit (§11-21-97)...................................................................................................... CIP 20 .00 21. Operating Costs of Child Care Property Tax Credit (§11-21-97)................................................................................................... OCF 21 .00 22. Industrial Advancement Act Tax Credit .......................................................... 22 .00 23. TOTAL NON REFUNDABLE CREDITS — add all recap lines above. Enter on IT-140 line 9 ............. 23 .00

*P40202210A* P 4 0 2 0 2 2 1 0 A B –6– Schedule FTC-1 Form IT-140 FAMILY TAX CREDIT 2022 A Family Tax Credit is available to certain individuals or families that may reduce or eliminate their West Virginia personal income tax. You may be entitled to this credit if you meet certain income limitations and family size. Individuals who file their income tax return with zero exemptions cannot claim the credit. Persons who pay the federal alternative minimum tax are not eligible to claim this credit. In order to determine if you are eligible for this credit, complete the schedule below and attach to Form IT-140. If filing status is married filing separate use Family Tax Credit Table 2. If this schedule is not enclosed with Form IT-140, the credit will be disallowed. 1. Federal Adjusted Gross Income (enter the amount from line 1 of Form IT-140)................................................. 1 .00 2. Increasing West Virginia modifications (enter the amount from line 2 of Form IT-140)....................................... 2 .00 3. Tax-exempt interest reported on federal tax return (enter the amount shown on Federal Form 1040 that is not already included on line 2 of Form IT-140).......................................................................................................... 3 .00 4. Add lines 1 through 3. This is your Modified Federal Adjusted Gross Income for the Family Tax Credit............ 4 .00 5. Enter the number of exemptions claimed from Form IT-140, sum of boxes a, b, and c (This is your Family Size for the Family Tax Credit)............................................................................................................................ 5 6. Enter the Family Tax Credit Percentage for your family size AND Modified Federal Adjusted Gross Income level from the tables on page 40. If the exemptions on line 5 are greater than 8, use the table for a family size of 8 6 7. Enter your income tax due from line 8 of Form IT-140........................................................................................ 7 .00 8. Multiply the amount on line 7 by the percentage shown on line 6 This is your Family Tax Credit. Enter this amount on line 2 of Form IT-140 RECAP ..................................... 8 .00

–7– Schedule H Form IT-140 CERTIFICATION FOR PERMANENT AND TOTAL DISABILITY 2022 A person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. TAXPAYER If you or another individual were certified by a physician as being permanently and totally disabled during the taxable year 2022 OR were the surviving spouse of an individual who had been certified disabled and DIED DURING 2022, a reducing modification to income may be allowed. To take the modification, enter the name of the disabled taxpayer and social security number on the certificate below. Second, have the physician complete the remainder of the certificate and return to disabled taxpayer. Third, complete Schedule M to determine the modification. Last, enclose the completed certification with the West Virginia personal income tax return. A copy of the federal Schedule R (Part II) may be substituted for the West Virginia Schedule H. Note: If an approved Schedule H was provided in a prior year and the disability status did not change for 2022, do not submit this certification with the return; however, a copy of the original Schedule H or Schedule R (Part II) must be kept should the Tax Division request verification at a later date. PHYSICIAN If, in your opinion, the individual named on this certification is permanently and totally disabled during 2022, please certify by entering your name, address and FEIN number. Sign and date the certification. Note: By signing the certification, you agree that the person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. TAXPAYERS WHO ARE DISABLED DURING 2022 REGARDLESS OF AGE I Certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2022. Name of Disabled Taxpayer Social Security Number Physician’s Name Physician's FEIN Number Physician’s Street Address City State Zip Code Physicians Signature Date MM DD YYYY

–8– Schedule E Form IT-140 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE 2022 A Separate Schedule E must be completed for each state for which credit is claimed. You must maintain any information or withholding statements provided by the other state tax return in your files. In lieu of a return you may maintain an information statement and the withholding statements provided by the partnership, limited liability company or S-Corporations. No credit is allowed for income tax imposed by a city, township, borough, or any other political subdivision of a state or any other country. RESIDENCY STATUS RESIDENT NONRESIDENT – DID NOT MAINTAIN A RESIDENCE IN WEST VIRGINIA DURING THE TAXABLE YEAR (NO CREDIT IS ALLOWED) PART-YEAR RESIDENT – MAINTAINED A RESIDENCE IN WEST VIRGINIA FOR PART OF THE YEAR; CHECK THE BOX WHICH DESCRIBES YOUR SITUATION Part-year residents cannot claim credit for taxes paid to another state unless that states' income is included in WV taxable income on SCHEDULE A. MOVED INTO WEST VIRGINIA MOVED OUT OF WEST VIRGINIA, BUT HAD WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD MOVED OUT OF WEST VIRGINIA AND HAD NO WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD ENTER THE DATE OF YOUR MOVE: MM DD YYYY 1 INCOME TAX COMPUTED ON YOUR 2022 RETURN. DO NOT REPORT TAX WITHHELD 1 .00 STATE ABBREVIATION 2 WEST VIRGINIA TOTAL INCOME TAX (LINE 8 OF FORM IT-140) 2 .00 3 NET INCOME DERIVED FROM ABOVE STATE INCLUDED IN WEST VIRGINIA TOTAL INCOME 3 .00 4 TOTAL WEST VIRGINIA INCOME (RESIDENTS–FORM IT-140, LINE 4. PART-YEAR RESIDENTS-SCHEDULE A, LINE 26) 4 .00 5 LIMITATION OF CREDIT (LINE 2 MULTIPLIED BY LINE 3 DIVIDED BY LINE 4) 5 .00 6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME RESIDENTS – SUBTRACT LINE 3 FROM LINE 7, FORM IT-140 6 .00 PART-YEAR RESIDENTS – SUBTRACT LINE 3 FROM LINE 4 7 ALTERNATIVE WEST VIRGINIA TOTAL INCOME TAX (APPLY THE TAX RATE SCHEDULE TO THE AMOUNT SHOWN ON LINE 6) 7 .00 8 LIMITATION OF CREDIT (LINE 2 MINUS LINE 7) 8 .00 9 MAXIMUM CREDIT (LINE 2 MINUS THE SUM OF LINES 2 THROUGH 22 OF THE TAX CREDIT RECAP SCHEDULE) 9 .00 10 TOTAL CREDIT (SMALLEST OF LINES 1,2, 5, 8, OR 9) ENTER HERE AND ON LINE 1 OF THE TAX CREDIT RECAP SCHEDULE 10 .00

P 4 0 2 0 2 2 0 7 A *P40202207A* B –9– Schedule A Form IT-140 NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME 2022 PART-YEAR RESIDENTS: Enter period of West Virginia residency FROM: MM/DD/YYYY TO: MM/DD/YYYY (To Be Completed By Nonresidents and Part-Year Residents Only) INCOME COLUMN A: AMOUNT FROM FEDERAL RETURN COLUMN B: ALL INCOME DURING PERIOD OF WV RESIDENCY COLUMN C: WV SOURCE INCOME DURING NONRESIDENT PERIOD 1. Wages, salaries, tips (withholding documents) .......... 1 .00 .00 .00 2. Interest ....................................................................... 2 .00 .00 .00 3. Dividends ................................................................... 3 .00 .00 .00 4. IRAs, pensions and annuities ..................................... 4 .00 .00 .00 5. Total taxable Social Security and Railroad Retirement benefits (see line 32 and 38 of Schedule M) ................ 5 .00 .00 6. Refunds of state and local income tax (see line 36 of Schedule M) ........................................ 6 .00 .00 7. Alimony received ....................................................... 7 .00 .00 8. Business profit (or loss) .............................................. 8 .00 .00 .00 9. Capital gains (or losses) ............................................ 9 .00 .00 .00 10. Supplemental gains (or losses) .................................. 10 .00 .00 .00 11. Farm income (or loss) ................................................ 11 .00 .00 .00 12. Unemployment compensation insurance .................. 12 .00 .00 .00 13. Other income from federal return (identify source) 13 .00 .00 .00 14. Total income (add lines 1 through 13) ........................ 14 .00 .00 .00 ADJUSTMENTS 15. Educator expenses ................................................... 15 .00 .00 .00 16. IRA deduction ............................................................ 16 .00 .00 .00 17. Self-employment tax deduction ................................. 17 .00 .00 .00 18. Self Employed SEP, SIMPLE and qualified plans ...... 18 .00 .00 .00 19. Self-employment health insurance deduction ............ 19 .00 .00 .00 20. Penalty for early withdrawal of savings ...................... 20 .00 .00 .00 21. Other adjustments (See instructions page 28) ........... 21 .00 .00 .00 22. Total adjustments (add lines 15 through 21) .............. 22 .00 .00 .00 23. Adjusted gross income (subtract line 22 from line 14 in each column) ............ 23 .00 .00 .00 24. West Virginia income (line 23, Column B plus column C) 24 .00 25. Income subject to West Virginia Tax but exempt from federal tax.................................... 25 .00 26. Total West Virginia income (line 24 plus line 25). Enter here and on line 2 on the next page 26 .00

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–10– Schedule A Form IT-140 NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME 2022 SCHEDULE A (CONTINUED) PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION 1. Tentative Tax (apply the appropriate tax rate schedule on page 34 to the amount shown on line 7, Form IT-140)..... 1 .00 2. West Virginia Income (line 26, Schedule A)............................................................................................................. 2 .00 3. Federal Adjusted Gross Income (line 1, Form IT-140).............................................................................................. 3 .00 4. Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1). Enter here and on line 8, Form IT-140 ................................................................................................................. 4 .00 PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY MEMBERS ELIGIBILITY: Complete this section ONLY if ALL THREE of the following statements were true for 2022. • You were EITHER a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia OR a member of the military assigned to active duty in West Virginia whose domicile is outside West Virginia • Your only West Virginia source income was from wages and salaries. • West Virginia income tax was withheld from such wages and salaries by your employer(s). If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must file Form IT-140 as a resident of West Virginia. NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part II. You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income from West Virginia sources. I declare that I was not a resident of West Virginia at any time during 2022, I was a resident of the state shown OR was in West Virginia pursuant to active duty military orders, my only income from sources within West Virginia was from wages and salaries, and such wages and salaries were subject to income taxation by my state of residence. YOUR STATE OF RESIDENCE (Check one): 1 Commonwealth of Kentucky 4 Commonwealth of Pennsylvania Number of days spent in West Virginia 2 State of Maryland 5 Commonwealth of Virginia Number of days spent in West Virginia 3 State of Ohio 6 Active Military, stationed in West Virginia but not domiciled here (Must enclose military order and DD2058) (A) Primary Taxpayer's Social Security Number (B) Spouse's Social Security Number 5. Enter your total West Virginia Income from wages and salaries in the appropriate column 5 .00 .00 6. Enter total amount of West Virginia Income Tax withheld from your wages and salaries paid by your employer in 2022 .................................................................... 6 .00 .00 7. Line 6, column A plus line 6 column B. Report this amount on line 15 of Form IT-140 ......................................... 7 .00

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–11– Schedule DP Form IT-140 SCHEDULE OF ADDITIONAL DEPENDENTS 2022 Use this schedule to continue listing dependents. If space is needed for more than 25 dependents, a copy of this form may be obtained from the West Virginia Tax Division’s website: tax.wv.gov. First Name Last Name Social Security Number Date of Birth MM DD YYYY

*P40202209A* P 4 0 2 0 2 2 0 9 A B –12– Schedule HEPTC-1 Form IT-140 HOMESTEAD EXCESS PROPERTY TAX CREDIT 2022 There is a personal income tax credit for OWNER-OCCUPIED residential real property taxes paid in excess of 4% of your income. The maximum refundable tax credit is $1,000. You must complete the schedule below to determine the amount of your credit. No credit may be taken for any homestead which is owned, in whole or in part, by any person who is not a low-income person. If this schedule is not enclosed with Form IT-140, the credit will be disallowed. Part I – Determine if your income falls within the financial guidelines needed to take this credit. Check here if you were required to pay Federal Alternative Minimum Tax. Are you required to file a federal return? YES – Your federal adjusted gross income reported to the IRS must meet the following guidelines for you to qualify for this credit:

►If there is only 1 person living in your home, your federal adjusted gross income must be $40,770 or less.

►If there are 2 people living in your home, your federal adjusted gross income must be $54,930 or less.

►If there are 3 people living in your home, your federal adjusted gross income must be $69,090 or less.

►If there are 4 people living in your home, your federal adjusted gross income must be $83,250 or less. **For each additional person add $14,160. NO – Your income less social security benefits must meet the following guidelines for you to qualify for this credit:

►If there is only 1 person living in your home, your income must be $40,770 or less.

►If there are 2 people living in your home, your income must be $54,930 or less.

►If there are 3 people living in your home, your income must be $69,090 or less.

►If there are 4 people living in your home, your income must be $83,250 or less. **For each additional person add $14,160. Part II – Determine the amount of your credit (complete this Part only if your income falls within the above guidelines) 1. Enter the total West Virginia property tax paid on your OWNER-OCCUPIED home during 2022 (Calculation to be used is after discount and before interest is added) ............................................................ 1 .00 2. If eligible for the Senior Citizen Tax Credit enter allowable credit from line 2 of Form SCTC-A. ....................... 2 .00 3. Subtract line 2 from line 1 and enter total (Total of property tax less Senior Citizen Tax Credit) ....................... 3 .00 4. Enter your Federal Adjusted Gross Income ....................................................................................................... 4 .00 a. Enter the amount of increasing income modifications reported on line 58 of Schedule M .............................. a .00 b. Enter federal tax-exempt interest income ............................................................................................................. b .00 c. Enter amount received in 2022 in the form of earnings replacement insurance (Workers’ Compensation Benefits) c .00 d. Enter the amount of Social Security benefits, including SSI and SSDI, received that are NOT included in your Federal Adjusted Gross Income .............................................................................................................. d .00 e. Enter the income of all individuals living in the household but would file a separate tax return .................... e .00 5. Add amounts on lines 4a, 4b, 4c, 4d, and 4e ................................................................................................... 5 .00 6. Total Gross Income: Add amount entered on line 4 and line 5 .......................................................................... 6 .00 7. Multiply amount on line 6 by 4% (0.04) ............................................................................................................. 7 .00 8. Is the amount on line 3 greater than the amount on line 7? Yes. Continue to line 9 below No. Stop — you are not eligible for this tax credit 9. Subtract the amount on line 7 from the amount on line 3 and enter the result or $1,000 whichever is lower and enter on line 19 of IT-140 ............................................................................................................................ 9 .00

*P40202215A* P 4 0 2 0 2 2 1 5 A B –13– Schedule F Form IT-140 STATEMENT OF CLAIMANT TO REFUND DUE DECEASED TAXPAYER 2022 Attach completed schedule to decedent’s return NAME OF DECEDENT NAME OF CLAIMANT DATE OF DEATH SOCIAL SECURITY NUMBER SOCIAL SECURITY NUMBER ADDRESS (permanent residence or domicile at date of death) ADDRESS CITY STATE ZIP CODE CITY STATE ZIP CODE I am filing this statement as (check only one box): ATTACH A LIST TO THIS SCHED- ULE CONTAINING THE NAME AND ADDRESS OF THE SURVIV- ING SPOUSE AND CHILDREN OF THE DECEDENT. A. Surviving wife or husband, claiming a refund based on a joint return B. Administrator or executor. Attach a court certificate showing your appointment. C. Claimant for the estate of the decedent, other than above. Complete the rest of this schedule and attach a copy of the death certificate or proof of death* TO BE COMPLETED ONLY IF BOX C ABOVE IS CHECKED YES NO 1. Did the decedent leave a will?.................................................................................................................................................................... 2(a).Has an administrator or executor been appointed for the estate of the decedent?...................................................................................... 2(b) If "NO" will one be appointed?...................................................................................................................................................................... If 2(a) or 2(b) is checked "YES", do not file this form. The administrator or executor should file for the refund. 3. Will you, as the claimant for the estate of the decedent, disburse the refund according to the laws of the state in which the decedent was domiciled or maintained a permanent residence?................................................................................................................................. If "NO", payment of this claim will be withheld pending submission of proof of your appointment as administrator or execu- tor or other evidence showing that you are authorized under state law to receive payment. SIGNATURE AND VERIFICATION I hereby make request for refund of taxes overpaid by, or on behalf of the decedent and declare under penalties of perjury, that I have examined this claim and to the best of my knowledge and belief, it is true, correct and complete. Signature of claimant _____________________________________________________ Date _______________________________ *May be the original of an authentic copy of a telegram or letter from the Division of Defense notifying the next of kin of death while in active service, or a death certificate issued by the appropriate officer of the Division of Defense.

14 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov IMPORTANT INFORMATION FOR 2022 • You are required to submit your original withholding documents, such as W-2’s, 1099’s, K-1’s, and NRW-2’s. Failure to submit this documentation will result in the disallowance of the withholding amount claimed. • Additional municipalities are now subject to the Municipal Use Tax. Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use tax. • You can now interact with us online at mytaxes.wvtax.gov. Services offered include bill pay and secure communication about your return. Before you call, please use our MyTaxes portal. At this time, we do not offer online filing through that portal. Online filing options are available on our website. RETURNED PAYMENT CHARGE The Tax Division will recover a $15.00 fee associated with returned electronic bank transactions. These bank transactions include but are not limited to the following: • Direct Debit (payment) transactions returned for insufficient funds. • Stopped payments. • Bank refusal to authorize payment for any reason. • Direct Deposit of refunds to closed accounts. • Direct Deposit of refunds to accounts containing inaccurate or illegible account information. Paper Checks returned for insufficient funds will incur a $28.00 fee. The fee charged for returned or rejected payments is to recover the amount charged to the Tax Division by the financial institutions. IMPORTANT: THERE ARE STEPS THAT CAN BE TAKEN TO MINIMIZE THE LIKELIHOOD OF A REJECTED FINANCIAL TRANSACTION OCCURRING: • Be sure that you are using the most current bank routing and account information. • If you have your tax return professionally prepared, the financial information used from a prior year return often carries over to the current return. It is important to verify your bank routing and account information from a check with your tax preparer. This will ensure the information is accurate and current in the event that a bank account previously used was closed or changed either by you or the financial institution. • If you prepare your tax return at home using tax preparation software, the financial information used from a prior year return often carries over to the current return. It is important that you verify this information by reviewing the bank routing and account information from a current check. This will ensure the information is accurate and current. • If you prepare your tax return by hand using a paper return form, be sure that all numbers entered when requesting a direct deposit of refund are clear and legible. • If making a payment using MyTaxes, be sure that the bank routing and account numbers being used are current. • If scheduling a delayed debit payment for an electronic return filed prior to the due date, make sure that the bank routing and account numbers being used will be active on the scheduled date. • Be sure that funds are available in your bank account to cover the payment when checks or delayed debit payments are presented for payment.

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 15 TIPS ON FILING A PAPER RETURN The Tax Division processes E-filed returns more quickly than paper returns. However, if you file a paper return there are several things you can do to speed-up the processing of your return. Faster processing means faster refunds! • Make sure you have received all W-2s, 1099s, and other tax documents for the 2022 tax year. • Complete your federal income tax return first. • Do not use prior year forms. • IT 140W has been discontinued. SEND all W-2s, 1099s, K-1s or WV NRW-2s. • Paper returns are electronically scanned. The processing of the return (and any refund) is delayed when information on the return is not clear. • Use BLACK INK. Do not use pencils, colored ink, or markers. • Do not write in the margins unless specifically instructed to do so. • Always put entries on the lines, not to the side, above or below the line. • Do not submit photocopies to the Division. • Lines where no entry is required should be left blank. Do not fill in with zeros. • Do not use staples. • Make sure all required forms and schedules are included with the tax return. • Sign your return. • Write your name and address clearly using BLOCK CAPITAL LETTERS as in the following example: SMI TH JR LI AM W Last Name Suffix Your First Name MI MI LLER AMELI A H Spouse’s Last Name – Only if different from Last Name above Suffix Spouse’s First Name MI l 234 N 5TH ST First Line of Address Second Line of Address ANYWHERE WV 55555 6789 City State Zip Code • NEVER USE COMMAS when filling in dollar amounts. • Round off amounts to WHOLE DOLLARS – NO CENTS. • Do not use parentheses ( ) for a negative number. Use a dark, bold negative sign: -8300 rather than (8300). • Print your numbers like this: 0 l 2 3 4 5 6 7 8 9 Do not use: 0 1 4 7 • Do not add cents in front of the preprinted zeros on entry lines. Numbers should be entered as shown below: Federal Adjusted Gross Income 4 0000.00 Additions to Income .00 Subtractions from Income 8000.00 West Virginia Adjusted Gross Income 32000.00

16 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov GENERAL INFORMATION 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 2022, 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 file a federal return. Your exemptions are to be determined following the rules on page 21. • You are claiming a SCTC or HEPTC credit • You are due a refund. You are not required to file 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. RESIDENCY STATUS IT-140 RESIDENT A resident is an individual who: • Spends more than 30 days in West Virginia with the intent of West Virginia becoming his/her permanent residence; or • Maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though he/she may also be considered a resident of another state. IT-140 PART-YEAR RESIDENT A part-year resident is an individual who changes his/her residence either: • From West Virginia to another state, or • From another state to West Virginia during the taxable year. IT-140 FULL-YEAR NONRESIDENT A full-year nonresident is an individual who is: • A resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside West Virginia; or • A resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia. IT-140 SPECIAL NONRESIDENTS A Special Nonresident is an individual who is: • A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year; and • Your only source of West Virginia income was from wages and salaries. Nonresidents who DO NOT have West Virginia source income or withholdings are not required to file a West Virginia return. Mark the nonresident special box on the front of the return and complete Part II of Schedule A. IT-140 NRC-COMPOSITE RETURN Nonresident individuals who are partners in a partnership, shareholders in a S corporation or beneficiaries of an estate or trust that derives income from West Virginia sources may elect to be included on a nonresident composite return. If this election is made, the IT-140NRC is filed by the pass-through entity and eliminates the need for the individual to file a separate nonresident/ part-year resident return for income reported on the IT-140NRC. A $50 processing fee is required for each composite return filed. If a separate individual return is filed, the nonresident must include the West Virginia income derived from the pass-through entity filing the composite return. Credit may be claimed for the share of West Virginia income tax remitted with the composite return. The IT-140NRC is available on our website at tax.wv.gov. AMENDED RETURN Use the version of Form IT-140 that corresponds to the tax year to be amended and check the “Amended Return” box. These forms and corresponding instructions are available on our website at tax.wv.gov. You must file a West Virginia amended return if any of the following conditions occur: • To correct a previously filed return; or • You filed an amended federal income tax return and that change affected your West Virginia tax liability; or • The Internal Revenue Service made any changes to your federal return (i.e., change in federal adjusted gross income, change in exemptions, etc.). If either you or the Internal Revenue Service make a change to your federal return which causes either and increase or decrease in your Federal Adjusted Gross Income, an amended West Virginia return must be filed within ninety (90) days after a final determination for such change is made. A copy of your amended federal income tax return must be enclosed with the West Virginia amended return. Do not enclose a copy of your original return. If you are changing your filing status from married filing jointly to married filing separately or from married filing separately to married filing jointly, you must do so in compliance with federal guidelines. If your original return was filed jointly and you are amending to file separately, your spouse must also file an amended separate return. If the amended return is filed after the due date, interest and penalty for late payment will be charged on any additional tax due. An additional penalty will be assessed if you fail to report any change to your federal return within the prescribed time. Space is provided on page 49 to explain why you are filing an amended return. NONRESIDENT/PART-YEAR RESIDENT A part-year resident is subject to West Virginia tax on the following: • Taxable income received from ALL sources while a resident of West Virginia; • West Virginia source income earned during the period of nonresidence; and • Applicable special accruals. WEST VIRGINIA SOURCE INCOME The West Virginia source income of a nonresident is derived from the following sources included in your federal adjusted gross income: • Real or tangible personal property located in West Virginia; • Employee services performed in West Virginia; • A business, trade, profession, or occupation conducted in West Virginia;

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 17 • A S corporation in which you are a shareholder; • Your distributive share of West Virginia partnership income or gain; • Your share of West Virginia estate or trust income or gain and royalty income; • West Virginia Unemployment Compensation benefits; • Prizes awarded by the West Virginia State Lottery. West Virginia source income of a nonresident does not include the following income even if it was included in your federal adjusted gross income: • Annuities and pensions; • Interest, dividends or gains from the sale or exchange of intangible personal property unless they are part of the income you received from conducting a business, trade, profession, or occupation in West Virginia. • Gambling winnings, other than prizes awarded by the West Virginia State Lottery as described above, unless you are engaged in the business of gambling (file a Schedule C related to gambling activity for federal income tax purposes) and you engage in that business, trade, profession, or occupation in West Virginia. NONRESIDENTS AND PART-YEAR RESIDENTS MUST FIRST COMPLETE LINES 1 THROUGH 7 OF FORM IT-140, THEN COMPLETE SCHEDULE A. Income earned outside of West Virginia may not be claimed on Schedule M as other deductions. Please use Schedule A. To compute tax due, use the calculation worksheet located on page 10. (Instructions for Schedule A can be found on pages 26 through 28.) INCOME In Column A of Schedule A, you must enter the amounts from your federal return. Income received while you were a resident of West Virginia must be reported in Column B. Income received from West Virginia sources while a nonresident of West Virginia must be reported in Column C. ADJUSTMENTS The amounts to be shown in each line of Column B and/or Column C of Schedule A are those items that were actually paid or incurred during your period of residency, or paid or incurred as a result of the West Virginia source income during the period of nonresidence. For example, if you made payments to an Individual Retirement Account during the entire taxable year, you may not claim any payments made while a nonresident unless the payments were made from West Virginia source income. However, you may claim the full amount of any payments made during your period of West Virginia residency. SPECIAL ACCRUALS In the case of a taxpayer changing from a RESIDENT to a NONRESIDENT status, the return must include all items of income, gain, or loss accrued to the taxpayer up to the time of his change of residence. This includes any amounts not otherwise includible on the return because of an election to report income on an installment basis. The return must be filed on the accrual basis whether or not that is the taxpayer’s established method of reporting. For example, a taxpayer who moves from West Virginia and sells his West Virginia home or business on an installment plan must report all income from the sale in the year of the sale, even though federal tax is deferred until the income is actually received. FILING STATUS There are five (5) filing status categories for state income tax purposes. Your filing status will determine the rate used to calculate your tax. • Single • Head of Household • Married Filing Jointly. You must have filed a joint federal return to be eligible to file a joint state return. If you filed a joint federal return, you may elect to file your state return as either “Married Filing Jointly” using the state’s tax Rate Schedule I or as “Married Filing Separately” using Rate Schedule II. • Married Filing Separately. If you are married but filed separate federal returns, you MUST file separate state returns. If you file separate returns you must use the “Married Filing Separately” tax Rate Schedule II to determine your state tax. • Widow(er) with a dependent child. When joint federal but separate state returns are filed, each spouse must report his/her federal adjusted gross income separately as if the federal adjusted gross income of each had been determined on separately filed federal returns. If one spouse was a resident of West Virginia for the entire taxable year and the other spouse a nonresident for the entire taxable year and they filed a joint federal income tax return, they may choose to file jointly as residents of West Virginia. The total income earned by each spouse for the entire year, regardless of where earned, must be reported on the joint return as taxable to West Virginia. No credit will be allowed for income taxes paid to the other state. A joint return may not be filed if one spouse changes residence during the taxable year, while the other spouse-maintained status as a resident or nonresident during the entire taxable year. DECEASED TAXPAYER A return must be filed for a taxpayer who died during the taxable year. Check the box “DECEASED” and enter the date of death on the line provided. If a joint federal return was filed for the deceased and the surviving spouse, the West Virginia return may be filed jointly. The surviving spouse should write on the signature line for the deceased “filing as surviving spouse”. If a refund is expected, a completed Schedule F must be enclosed with the return so the refund can be issued to the surviving spouse or to the decedent’s estate. Schedule F may be found on page 13. EXEMPTIONS You can no longer claim personal exemptions on your federal income tax return. West Virginia has retained personal exemptions under the same rules applicable under federal law in prior years. The West Virginia personal exemption allowance is $2,000 per allowable exemption, or $500 if someone else can claim an exemption for you on their return. See the rules for personal exemptions on page 21. ITEMIZED DEDUCTIONS The State of West Virginia does not recognize itemized deductions for personal income tax purposes. Consequently, itemized deductions claimed on the federal income tax return cannot be carried to the West Virginia return. Gambling losses claimed as itemized deductions on the federal income tax return cannot be deducted on the West Virginia tax return. There is no provision in the West Virginia Code to offset gambling winnings with gambling losses. PROPERTY TAX CREDITS The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. If you qualify for both credits, a state return must be filed to receive the credits, even if you have no federal requirement. SENIOR CITIZENS TAX CREDIT Credit eligibility is restricted to taxpayers who participate in the Homestead Exemption program (administered by the county

18 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov assessor’s office), who incur and pay property taxes and whose federal adjusted gross income is less than 150% of federal poverty guidelines. The maximum federal adjusted gross income level is $20,385 for a single person household plus an additional $7,080 for each additional person in the household (e.g., $27,465 for a two-person household). You will receive form WV SCTC-A by mail if you participate in the Homestead Exemption program. If you are only claiming the SCTC-A and are not required to file a tax return, you only need to submit the SCTC-A form. If you are claiming both the SCTC-A and the HEPTC-1 you need to file a state tax return to claim the credits. Additional information can be found on page 33 of this booklet and in Publication TSD-411 which can be found on our website at tax.wv.gov. HOMESTEAD EXCESS PROPERTY TAX CREDIT The Homestead Excess Property Tax Credit provides a refundable credit of up to $1,000 for low-income property owners whose real property tax, less senior citizen tax credit, paid on your OWNER- OCCUPIED home exceeds 4% of your income (gross household income including social security benefits). Low-income is defined as federal adjusted gross income that is 300% or less of the federal poverty guideline, based upon the number of individuals in the family. Eligibility for the Homestead Exemption program is not necessary to qualify for this credit. Schedule HEPTC-1 on page 12 must be completed in its entirety to determine eligibility to claim the credit. A completed Schedule HEPTC-1 and Class II receipt showing payment must be filed with you return to claim the Homestead Excess Property Tax Credit. SPOUSES OF UNITED STATES MILITARY SERVICE MEMBERS Effective for taxable year 2009, spouses of military service members may be exempt from West Virginia income tax on wages received from services performed in West Virginia if all three of the following conditions are met: • The service member is present in West Virginia in compliance with military orders; • The spouse is in West Virginia solely to be with the service member; and • The spouse maintains domicile in another state. It is not a requirement for both spouses to have the same state of domicile, nor in the case of border installations, live in the state where the service member is stationed. Eligible spouses wishing to claim this exemption from income tax may file a revised Form IT-104 with the spouse’s employer and must also attach a copy of their “spouse military identification card” when providing this form to their employer. Any refunds for taxable year 2022 may be claimed on a properly filed IT-140 indicating “Nonresident Military Spouse” above the title on the first page. Military spouses should check the Nonresident Special box on Form IT-140 and complete Part II of Schedule A. A copy of their State of Legal Residence Certificate, form DD2058, must be enclosed with their return when it is filed. Nonresident military service members and their spouses may be liable for West Virginia income tax on other types of West Virginia income such as business income, interest income, unemployment compensation, etc. These types of income are reported on the Schedule A (see pages 9 & 10). MEMBERS OF THE ARMED FORCES If your legal residence was West Virginia at the time you entered military service, assignment to duty outside the state does not change your West Virginia residency status. You must file your return and pay the tax due in the same manner as any other resident individual unless you did not maintain a physical presence in West Virginia for more than 30 days during the taxable year. If, during 2022, you spent more than 30 days in West Virginia, you are considered to be a West Virginia resident for income tax purposes and must file a resident return and report all of your income to West Virginia. If there is no West Virginia income tax withheld from your military income, you may find it necessary to make quarterly estimated tax payments using Form IT-140ES. If, during 2022, you did not spend more than 30 days in West Virginia and had income from a West Virginia source, you may be required to file an income tax return with West Virginia as any other nonresident individual, depending upon the type of income received. A member of the Armed Forces who is domiciled outside West Virginia is considered to be a nonresident of West Virginia for income tax purposes; therefore, his/her military compensation is not taxable to West Virginia even though he/she is stationed in West Virginia and maintains a permanent place of abode therein. Check the Nonresident Special box on Form IT-140 and complete Part II of Schedule A. A copy of your military orders and Form DD2058 must be enclosed with the return. Combat pay received during 2022 is not taxable on the federal income tax return. Therefore, it is not taxable on the state return. ACTIVE DUTY MILITARY PAY A West Virginia National Guard and Reserve service member is entitled to a decreasing modification while on active duty in support of the contingency operation as defined in Executive Order 13223 and subsequent amendments-- such as those called to active duty as part of Operation Noble Eagle, Operation Enduring Freedom, Operation Iraqi Freedom, Operation New Dawn, and Operation Inherent Resolve, as well as any other current or future military operations deemed to be part of the Overseas Contingent Operations (OCO). The President’s memorandum applies to any West Virginia National Guard and Reserve service members called to active duty in support of the OCO, whether deployed or stateside. This income is shown on Schedule M, line 34, as a decreasing modification to your federal adjusted gross income. A copy of your military orders and W-2 must be included with the return when it is filed. Active Military Separation: If you are a West Virginia resident on active duty for at least 30 continuous days and have separated from active military service, your active duty military pay from the armed forces of the United States, the National Guard, or Armed Forces Reserve is an authorized modification decreasing your federal adjusted gross income; however, only to the extent the active duty military pay is included on your federal adjusted gross income for the tax year it was received. A copy of your military orders, DD 214, and W-2 must be included with your return when filed. 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 23.

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 19 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 38. See instructions on page 24. AUTISM MODIFICATION For tax years beginning on or after January 1, 2011 a modification was created reducing federal adjusted gross income in the amount of any qualifying contribution to a qualified trust maintained for the benefit of a child with autism. Any established trust must first be approved by the West Virginia Children with Autism Trust Board. The modification is claimed on line 41 of Schedule M with maximum amounts of $1,000 per individual filer and persons who are married but filing separately and $2,000 per year for persons married and filing a joint income tax return. TAXPAYERS OVER AGE 65 OR DISABLED An individual, regardless of age, who was certified by a physician as being permanently and totally disabled during the taxable year, or an individual who was 65 before the end of the taxable year may be eligible for certain modifications that will reduce their federal adjusted gross income for West Virginia income tax purposes up to $8,000. See instructions for Schedule M on page 25. SURVIVING SPOUSE Regardless of age, a surviving spouse of a decedent may be eligible for a modification reducing his/her income up to $8,000 provided he/she did not remarry before the end of the taxable year. The modification is claimed on Schedule M. The decedent must have attained the age of 65 prior to his/her death or, regardless of age, must have been certified as permanently and totally disabled. See instructions for line 47 of Schedule M on page 26 to determine if you qualify for this modification. The surviving spouse should write on the signature line for the deceased “filing as surviving spouse”. A surviving spouse who has not remarried at any time before the end of the taxable year for which the return is being filed may claim an additional exemption for the two (2) taxable years following the year of death of his/her spouse. 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 on the state return. This deduction can be claimed on Line 37, Schedule M. Unqualified withdraws from the plan/trust must be reported on Line 55, Schedule M. For more information regarding participation in this program, contact SMART529TM Service Center at 1-866-574-3542. FILING REQUIREMENTS FOR CHILDREN UNDER AGE 18 WHO HAVE UNEARNED (INVESTMENT) INCOME Any child under the age of 18 who has investment income and whose parents qualify and elect to report that income on their return, is not required to file a return with the State of West Virginia. This election is made in accordance with federal guidelines. Any child under the age of 18 whose income is not reported on his/ her parent’s return must file their own West Virginia return and report all of their income. If the child is claimed as an exemption on their parent’s return, he/she must claim zero exemptions on the state return and claim a $500 personal exemption allowance. REFUND OF OVERPAYMENT A return must be filed to obtain a refund of any overpayment. In order to receive a refund of an overpayment of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you. DIRECT DEPOSIT You may have your refund directly deposited into your bank account. To avoid delay of your direct deposit, verify your routing and account numbers from a check before filing your return. Refunds are issued in the form of United States currency. If you choose to have your refund direct deposited, your depositor must be capable of accepting US currency. PENALTIES AND INTEREST Interest must be added to any tax due that is not paid by the due date of the return even if an extension of time for filing has been granted. The rate of interest will be fixed every year to equal the adjusted prime rate charged by banks (as of the first business day of the preceding December) plus three percentage points. Visit www.tax.wv.gov in order to obtain the current interest rate. Penalties (i.e. Additions to Tax) for late filing can be avoided by sending in your return by the due date. The law provides that a penalty of five percent (5%) of the tax due for each month, or part of a month, may be imposed for the late filing of the return up to a maximum of twenty-five percent (25%) unless reasonable cause can be shown for the delay. The law provides that an additional penalty may be imposed for not paying your tax when due. This penalty is one-half of one percent (½ of 1%) of the unpaid balance of tax for each month, or part of a month, the tax remains unpaid, up to a maximum of twenty-five percent (25%). You may access an Interest and Additions to Tax Calculator on our website at tax.wv.gov or you may call (304) 558-3333 or 1-800- 982-8297 for assistance. The West Virginia Tax Crimes and Penalties Act imposes severe penalties for failing to file a return or pay any tax when due, or for making a false return or certification. The mere fact that the figures reported on your state return are taken from your federal return will not relieve you from the imposition of penalties because of negligence or for filing a false or fraudulent return. The statute of limitations for prosecuting these offenses is three years after the offense was committed. PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX If your return shows a balance due greater than $600, you may be subject to a penalty for not prepaying enough personal income tax through withholding and/or quarterly estimated tax payments. The penalty is computed separately for each installment date. Therefore, you may owe the penalty for an earlier due date even if you paid enough tax later to make up the underpayment. This is true even if you are due a refund when you file your tax return. However, you may be able to reduce or eliminate the penalty by using the annualized income installment method. Use Form IT- 210 on page 45 through 47 to calculate your penalty. Instructions can be found on page 22. If you do not complete form IT-210, the West Virginia Tax Division will calculate the penalty for you. You will receive a notice for the amount of penalty due. To avoid future penalties, you should increase your withholding or begin making quarterly estimated payments for tax year 2023.

20 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov RETURNED PAYMENT CHARGE There will be a charge of $15 for each payment (Check or EFT) that is returned due to insufficient funds. There will be a $28 fee for returned checks. CREDIT FOR ESTIMATED TAX You must make quarterly estimated tax payments if your estimated tax liability (your estimated tax reduced by any state tax withheld from your income) is at least $600, unless that liability is less than ten percent (10%) of your estimated tax. The total estimated tax credit to be claimed on your return is the sum of the payments made with the quarterly installments for taxable year 2022, any overpayments applied from your 2021 personal income tax return and any payments made with your West Virginia Application for Extension of Time to File (WV 4868). EXTENSION OF TIME If you obtain an extension of time to file your federal income tax return, you are automatically allowed the same extension of time to file your West Virginia income tax return. Enter the date of the federal extension was granted in the appropriate box. If a federal extension was granted electronically, write “Federal Extension Granted” and the confirmation number at the top of the West Virginia return. Also, enter the extended due date in the appropriate box. A copy of Federal Schedule 4868 must be enclosed with your return. If you only need an extension of time to file the West Virginia return or to pay any tax due, you must submit a completed West Virginia Application for Extension of Time to File (WV4868). This is not an extension to pay. SIGNATURE Your return MUST be signed. A joint return must be signed by both spouses. If you and your spouse (if filing a joint return) do not sign the return, it will not be processed. If the return is prepared by an authorized agent of the taxpayer, the agent must provide their FEIN, sign the return, date and enter their phone number. If a joint federal return was filed for a deceased taxpayer, the surviving spouse should write on the signature line for the deceased “filing as surviving spouse”. WEST VIRGINIA INCOME TAX WITHHELD Electronic Filing – It is not necessary to submit withholding documents since this information will transmit electronically once entered within the software. Paper Filed Returns – Enter the total amount of West Virginia tax withheld as shown on your withholding documents. If you are filing a joint return, be sure to include any withholding for your spouse. Original withholding documents (W-2’s, 1099’s, K-1’s, and NRW- 2’s) must be enclosed with your paper return. Failure to submit this documentation will result in the disallowance of the credit claimed. Note: Local or municipal fees cannot be claimed as West Virginia income tax withheld. If the withholding source is for a nonresident sale of real estate transaction, a form WV NRSR must be completed and on file with the Tax Division prior to submitting a tax return. On your tax return, mark the box on line 15, submit Schedule D, and form 8949 or 4797 from your federal return. FAILURE TO RECEIVE A WITHHOLDING TAX STATEMENT (W-2) If you fail to receive a withholding tax statement (Form W-2, W-2G, or 1099) from an employer by February 15th, you may file your income tax return using a substitute form. All efforts to obtain a W-2 statement from the payer must be exhausted before a substitute form will be accepted. West Virginia Substitute W-2 (Form WV IT-102-1) must be completed and retained for your records in the same manner as Form W-2 for a period of not less than three years. This information may be obtained from your pay stub(s). DO NOT use federal Form 4852 (Substitute for W-2). It does not provide all the necessary information and WILL NOT be accepted. PRIOR YEAR TAX LIABILITIES Taxpayers who have delinquent state or federal tax liabilities may not receive the full amount of their tax refund. If you have an outstanding state or federal tax lien, your refund will be reduced and applied to your past due liability. If a portion of your refund is captured, you will receive a notice and the balance of the refund. Any final unpaid West Virginia personal income tax liabilities may be referred to the United States Treasury Division in order to recover the balance due from your federal income tax refund. IRS INFORMATION EXCHANGE The West Virginia Tax Division and the Internal Revenue Service share tax information including results of any audits. Differences, other than those allowed under state law, will be identified and may result in the assessment of a negligence penalty. Taxpayers may be subject to further investigation and future audits. INJURED SPOUSE You may be considered an injured spouse if you file a joint return and all or part of your refund was, or is expected to be, applied against your spouse’s past due child support payments or a prior year tax liability. You must file an injured spouse allocation form (Form WV-8379) to claim your part of the refund if all three of the following apply: • You are not required to pay the past due amount; • You received and reported income (such as wages, taxable interest, etc.) on a joint return; and • You made and reported payments such as West Virginia tax withheld from your wages or estimated tax payments. If all of the above apply and you want your share of the joint return refund, you must: 1. Check the injured spouse box on the front of the return; 2. Complete the West Virginia Injured Spouse Allocation Form, WV-8379; and 3. Enclose the completed form with your West Virginia personal income tax return. DO NOT check the injured spouse box unless you qualify as an injured spouse and have enclosed the completed form with your return. This will cause a delay in the processing of your refund. TAX DIVISION PROCESSING AND PROCEDURES The Tax Division has implemented a modern tax system that allows us to better serve you. This system decreases processing time and allows us to contact taxpayers in a timely manner. If a change has been made to your return, you will first receive a letter from us explaining the change.If there is additional tax due, you will receive a Statement of Account. If you disagree with the balance due, return a copy of the statement with your comments and provide any additional schedules to substantiate your claim. You will receive a statement of account on a monthly basis until your outstanding liability is either paid or your account is settled. If you sent us information and receive a second statement of account, it may be a timing issue. Please allow sufficient time for mailing and processing of the additional information before you contact us again.

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 21 FORM IT-140 INSTRUCTIONS FORM IS ON PAGES 1-2 & 51-52 The due date for filing your 2022 West Virginia Personal Income Tax return is April 18, 2023, unless you have a valid extension of time to file. The starting point for the West Virginia income tax return is your federal adjusted gross income. Therefore, you must complete your federal return before you can begin your state return. It is not necessary to enclose a copy of your federal return with your West Virginia return. SOCIAL SECURITY NUMBER Print your social security number as it appears on your social security card. NAME & ADDRESS Enter your name and current address in the spaces provided. If you are married and filing a joint return or married filing separate returns, fill in your spouse’s name and your spouse’s social security number. If the taxpayer or spouse died during the taxable year, check the box by the decedent’s social security number and enter date of death on the line provided. AMENDED RETURN Enter a check mark in this box if you are filing an amended return. Be sure to use the form corresponding to the tax year being amended. Enclose the reason for amendment with the amended return using the space provided on page 49 of the booklet. It may also be necessary to include a copy of the federal 1040X with the West Virginia amended return. If you previously requested a debit from your account on the original return and needs to be stopped, please contact Taxpayer Services at (304) 558-3333. NONRESIDENT SPECIAL Enter a check mark in this box if you qualify to file as a Special Nonresident (see page 16) and complete Schedule A, Part II found on page 10. DO NOT check the Nonresident/Part-Year Resident box if you are filing as a Special Nonresident. NONRESIDENT OR PART-YEAR RESIDENT Enter a check mark in this box if you are filing as a nonresident or part-year resident (See page 16). INJURED SPOUSE If filing an injured spouse claim (Form WV-8379), enter a check mark in the Injured Spouse Box (See page 20). FILING STATUS CHECK ONLY ONE. Your filing status is generally the same filing status shown on your federal return. See page 17 for more information regarding your filing status. EXEMPTIONS You can deduct $2,000 on line 6 for every exemption claimed in your exemption schedule. (A) YOU - Enter “1” in box (a) for yourself if you cannot be claimed as a dependent on another person’s return. (B) SPOUSE - Enter “1” in box (b) for your spouse only if your filing status is married filing jointly and your spouse can’t be claimed as a dependent on another person’s return. (C) DEPENDENTS - Enter the number of eligible dependents in box (c). Provide the name, SSN and date of birth in the dependent section. If eligible dependents total more than 4, use the Schedule for Additional Dependents found on page 11. Generally, qualifying dependents must meet the following test: 1. They are related to you (child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them, etc.) or they were a part of your household for the entire year. 2. They were: a. Under the age of 19 at the end of 2022 and were younger than you; b. Under the age of 24 at the end of 2022, a student, and younger than you; or c. Any age and permanently and totally disabled. 3. They did not provide over half of his or her own support for 2022. 4. They didn’t file a joint return for 2022 or is filing such a return only to claim a refund of withheld income tax or estimated tax paid. 5. They lived with you for more than half of 2022. You cannot claim any dependents if you can be claimed as a dependent on another person’s return. (D) SURVIVING SPOUSE - If you are eligible to claim an additional exemption as a surviving spouse, enter the spouse’s social security number and year of death and enter “1” in box (d). See page 19 for additional information. A surviving spouse may claim an additional exemption for the two (2) taxable years following the year in which the spouse died, provided he/she has not remarried before the end of the taxable year for which the return is being filed. (E) TOTAL - Enter the total number of exemptions claimed in boxes (a) through (d) in box (e). LINES 1 THROUGH 26 OF FORM IT-140 Complete According to the Following Instructions LINE 1 FEDERAL ADJUSTED GROSS INCOME. Enter your federal adjusted gross income as shown on Federal Form 1040. LINE 2 ADDITIONS TO INCOME. Enter the total additions shown on line 58 of Schedule M (page 4). See page 26 for additional information. LINE 3 SUBTRACTIONS FROM INCOME. Enter the total subtractions from income shown on line 49 of Schedule M (page 3). See page 23 for additional information. LINE 4 WEST VIRGINIA ADJUSTED GROSS INCOME. Enter the result of line 1 plus line 2 minus line 3. LINE 5 LOW-INCOME EARNED INCOME EXCLUSION. To determine if you qualify for this exclusion, complete the worksheet on page 25 and enter the qualifying exclusion on this line. LINE 6 EXEMPTIONS. Enter the number of exemptions shown in box e (under “Exemptions” above) and multiply that number by $2,000. If you claimed zero exemptions, enter $500 on this line. LINE 7 WEST VIRGINIA TAXABLE INCOME. Line 4 minus lines 5 and 6 and enter the result on this line. If less than zero, enter zero.

22 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov LINE 8 WEST VIRGINIA INCOME TAX. Check the appropriate box to indicate the method you used to calculate your tax. RESIDENTS – If your filing status is single, head of household, widow(er) with a dependent child or married filing jointly and your taxable income is less than $100,000, apply the amount of taxable income shown on line 7 to the Tax Table on page 35 and enter your tax on this line. If your taxable income is over $100,000, use Rate Schedule I on page 34 to compute your tax. You MUST use RATE SCHEDULE II on page 34 if your filing status is Married Filling Separately to compute your tax. NONRESIDENTS AND PART-YEAR RESIDENTS–If you are a nonresident or part-year resident of West Virginia, you must first complete lines 1 through 7 of Form IT-140, then complete Schedule A on pages 9 and 10. LINE 9 CREDITS FROM TAX CREDIT RECAP SCHEDULE. Enter Total Credits shown on last line of the Tax Credit Recap Schedule found on page 5. LINE 10 Line 8 minus 9. If line 9 is greater than line 8, enter 0. LINE 11 PREVIOUS REFUND OR CREDIT. Enter the amount of any overpayment previously refunded or credited from your original return. LINE 12 PENALTY DUE. If line 8 minus lines 9, 15, 17, 18, and 19 is greater than $600, you may be subject to a penalty for underpayment of tax. The penalty is computed separately for each installment due date. Therefore, you may owe the penalty for an earlier due date even if you paid enough tax later to make up the underpayment. This is true even if you are due a refund when you file your tax return. However, you may be able to reduce or eliminate the penalty by using the annualized income installment method. Check the box on this line if you are enclosing a written request for Waiver of Penalty or the Annualized Income Worksheet. See page 30 for additional information. LINE 13 WEST VIRGINIA USE TAX DUE. Use tax is due on purchases of goods and services in which you did not pay Sales Tax. If you did not pay sales tax you must report and pay Use Tax. Use Schedule UT on page 42 to calculate this tax if applicable. LINE 14 TOTAL AMOUNT DUE. Add lines 10 through 13. LINE 15 WEST VIRGINIA INCOME TAX WITHHELD. Enter the total amount of West Virginia tax withheld as shown on your withholding documents. If you are filing a joint return, be sure to include any withholding for your spouse. Original withholding documents (W-2’s, 1099’s, K-1’s, and NRW-2’s) must be enclosed with your return. Failure to submit this documentation will result in the disallowance of the credit claimed. Local or municipal fees cannot be claimed as West Virginia income tax withheld. When claiming withholding from NRSR, check the box on line 15 and enclose Schedule D and Form 8949 from your federal return. Make sure you have filed your NRSR prior to filing the IT-140. LINE 16 ESTIMATED TAX PAYMENTS. Enter the total amount of estimated tax payments paid by you (and your spouse) for taxable year 2022. Include any 2021 overpayment you carried forward to 2022 and any payment made with your West Virginia Application for Extension of Time to File (WV 4868). LINE 17 NON-FAMILY ADOPTION TAX CREDIT. Enter the amount of allowable credit from the West Virginia Non- family Adoption Credit Schedule, NFA-1, found on our website. This schedule must be submitted with Form IT-140 to claim this credit. If the schedule is not provided, the credit will be denied. The final court document needs to be provided LINE 18 SENIOR CITIZEN TAX CREDIT. Complete Schedule SCTC-A and enter amount of credit from line 2, part III if you are eligible for the credit. Note: You only need to file a return to claim the SCTC-A when you are also claiming the HEPTC-1. If you are not claiming the HEPTC-1, then you do not need to complete a return to claim this credit unless you are required to file a federal return. LINE 19 HOMESTEAD EXCESS PROPERTY TAX CREDIT. Enter the amount of line 9 from Schedule HEPTC-1 (page 12). The Schedule HEPTC-1 and the Class II property tax receipt must be submitted with the tax return. Failure to submit these will result in denial of the credit. LINE 20 AMOUNT PAID WITH ORIGINAL RETURN. Enter the amount, if any, paid on your original return. LINE 21 TOTAL PAYMENTS AND CREDITS. Add lines 15 through 20. LINE 22 BALANCE DUE THE STATE. Line 14 minus line 21. This is the total balance due the State. Write your social security number and “2022 Form IT-140” on your check or money order. The Tax Division may convert your check into an electronic transaction. Receipt of your check is considered your authorization for the Tax Division to convert your check into an ACH Debit entry (electronic withdrawal) to your bank account. You may also make a payment by ACH Debit through MyTaxes at mytaxes.wvtax. gov or a credit card payment at epay.wvsto.com/tax. If Line 21 is greater than line 14, complete line 23. LINE 23 TOTAL OVERPAYMENT. Line 21 minus line 14. LINE 24 DONATIONS If you (and your spouse) wish to make a contribution, enter the total amount of your contribution on line 24. Your overpayment will be reduced, or your payment increased by this amount. 24 A) THE WEST VIRGINIA CHILDREN’S TRUST FUND funds community projects that keep children free from abuse and neglect. Examples include public awareness activities, school-based programs, programs for new parents, and family resource centers. To learn more about the West Virginia Children’s Trust Fund or to make a direct contribution, visit the website http:// wvctf.org or write to West Virginia Children’s Trust Fund, P.O. Box 3192, Charleston, WV 25332 or call 304-617-0099.

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 23 Donations made to the West Virginia Children’s Trust Fund are tax deductible on your federal income tax return as an itemized deduction. 24 B) THE WEST VIRGINIA DIVISION OF VETERANS ASSISTANCE provides nursing home and health care for aged and disabled veterans in the West Virginia Veterans Home. 24 C) DONEL C. KINNARD MEMORIAL STATE VETERANS CEMETERY donations fund operation and maintenance of the cemetery. LINE 25 AMOUNT TO BE CREDITED TO YOUR 2023 ESTIMATED TAX ACCOUNT. Enter the amount of your overpayment you wish to have credited to your 2023 estimated tax account. LINE 26 REFUND. Line 23 minus line 24 and line 25. This is the amount of your refund. To receive a refund of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you. SCHEDULE M INSTRUCTIONS FORM IS ON PAGE 3 & 4. Complete Schedule M to report increasing or decreasing modifications to your federal adjusted gross income. Taxpayers who are at least age 65 OR are certified as permanently and totally disabled during 2022 are eligible to receive a deduction of up to $8,000 of their taxable income. The Senior Citizen Deduction can be claimed by taxpayers who were at least age 65 on December 31, 2022. Eligible taxpayers MUST enter their year of birth in the space provided and complete all boxes on lines 46. The Disability Deduction can be claimed by taxpayers under age 65 who have been medically certified as unable to engage in any substantial gainful activity due to physical or mental impairment. MODIFICATIONS MODIFICATIONS DECREASING FEDERAL ADJUSTED GROSS INCOME (SUBTRACTIONS FROM INCOME) If filing a joint return, enter the modification(s) for both you and your spouse in Columns A and B. In cases of joint ownership of income producing tangible or intangible property, each spouse should use the total income multiplied by the relative percentage of ownership. See example on page 25. LINE 27 INTEREST OR DIVIDENDS ON U.S. OBLIGATIONS. Enter the total income on obligations of the United States and its possessions and bonds or securities from any United States authority, commission or instrumentality that are included in your federal adjusted gross income but exempt from state income tax under federal law. This will include United States Savings Bonds and federal interest dividends paid to shareholders of a regulated investment company under Section 852 of the IRS Code. Include on this line interest earned on West Virginia bonds which are subject to federal tax but exempt from state tax under West Virginia law. LINE 28 CERTAIN FEDERAL LAW ENFORCEMENT RETIREMENT. If you are a retired federal law enforcement officer or fireman, at least one of the following documents must be submitted as supporting documentation of your eligibility for this reduction; your Summary of Federal Service from FERS; federal form RI 20-124; your Division of Justice ID card issued to you upon your retirement. LINE 29 ANY WEST VIRGINIA STATE OR LOCAL POLICE, DEPUTY SHERIFFS’ OR FIREMEN’S RETIREMENT. Enter the taxable amount of retirement income reported on your federal return which was received from any West Virginia state or local police, deputy sheriffs’ or firemen’s retirement system, regardless of your age. This is the taxable amount of retirement income received from these sources including any survivorship annuities. Subtractions for retirement received from West Virginia Public Employee's Retirement System is limited to $2,000 and must be claimed on line 31. 1099-R must be included with return. LINE 30 MILITARY RETIREMENT. Enter the taxable amount reported on your federal return of military retirement income, including survivorship annuities, from the regular Armed Forces, Reserves, and National Guard. 1099-R must be included with return, even if no withholding is to be reported. This amount should not be included on line 31b. LINE 31 OTHER RETIREMENT MODIFICATIONS Enter taxable amount of retirement income for the following categories: a) WEST VIRGINIA TEACHERS’ RETIREMENT AND WEST VIRGINIA PUBLIC EMPLOYEES’ RETIREMENT. Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from The West Virginia Teachers’ Retirement System and/or The West Virginia Public Employees’ Retirement System. Do not enter more than $2,000. 1099-R must be included with return. b) FEDERAL RETIREMENT. Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from Federal Retirement and not already deducted on line 30. Do not enter more than $2,000. 1099-R must be included with return. Combined amounts of 31a and 31b MUST NOT EXCEED $2,000. LINE 32 SOCIAL SECURITY BENEFITS. For taxable years beginning on and after January 1, 2022, 100 percent of the amount of social security benefits received and included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the W. Va. Code §11-21-12(c). The deduction may be claimed only when the federal adjusted gross income of a married couple filing a joint return does not exceed $100,000, or $50,000 in the case of a single (including Head of Household, and Widow(er)) individual or a married individual filing a separate return).

24 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov LINE 33 ASSETS HELD BY SUBCHAPTER S CORPORATION A taxpayer who is a shareholder of an S corporation, or member of a limited liability company, engaged in business as a financial organization as defined in §11-24-3a(a)(14) of the West Virginia State code, may be eligible for a modification under §11-21-12k. LINE 34 ACTIVE DUTY MILITARY PAY. Military income received while you were a member of the National Guard or Armed Forces Reserves called to active duty in support of the contingency operation as defined in Executive Order 13223 as part of Operation Noble Eagle, Operation Enduring Freedom, Operation Iraqi Freedom, Operation New Dawn, Operation Inherent Resolve, and any other current or future military operations deemed to be part of the Overseas Contingency Operation (OCO). The President’s memorandum applies to any West Virginia National Guard and Reserve service members called to active duty in support of the OCO, regardless of whether they are deployed overseas or stateside. If you are not domiciled in West Virginia, instead complete Part II of Schedule A on page 10. Instructions for Part II of Schedule A begin on page 26. See TSD 443 for additional details. Military orders and W-2 must be included with your return. LINE 35 ACTIVE MILITARY SEPARATION. If you have separated from military service, enter the amount of active duty pay that you received, provided that you were on active duty for thirty continuous days prior to separation. Military orders, DD214, and W-2 must be included with your return. LINE 36 REFUNDS OF STATE AND LOCAL INCOME TAXES. Enter the amount reported on your federal return only. Only refunds included in your federal adjusted gross income qualify for this modification. LINE 37 CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID TUITION TRUST/WEST VIRGINIA SAVINGS PLAN TRUST. Enter any payments paid to the prepaid tuition trust fund/savings plan trust. Annual statement must be submitted to support this deduction. If the annual statement is not submitted the credit will be denied. LINE 38 RAILROAD RETIREMENT. Enter the amount(s) of income received from the United States Railroad Retirement Board including unemployment compensation, disability and sick pay that is included in your federal adjusted gross income. West Virginia does not impose tax on this income. 1099-RRB from United States Railroad Retirement Board must be included with return. Social Security benefits that are taxable on your federal return are also taxable to West Virginia and should NOT be included on this line. LINE 39 LONG-TERM CARE INSURANCE Enter the amount of long-term care insurance premiums. Supporting documentation must be provided. If no supporting documentation is submitted the credit will be denied. LINE 40 IRC 1341 REPAYMENTS Enter the amount of money paid back under IRC 1341. Supporting documentation must be provided. If no supporting documentation is submitted the credit will be denied. If you have received payments in prior years that at the time, appeared to be valid by unrestricted right but at a later date, it was determined that excess payments were made and repayment is now required, then you may be entitled to an adjustment under IRC 1341. The amount of income repaid MUST be more than $3000.00 to qualify. Enter the qualifying amount on Schedule M Line 40. For more information, consult federal Publication 525. LINE 41 AUTISM MODIFICATION. Enter the amount of any qualifying contribution to a qualified trust maintained for the benefit of a child with autism (see instructions on page 19). LINE 42 ABLE ACT Achieving a Better Life Experience - An ABLE account is a tax-favored savings account that can accept contributions for an eligible individual with a disability or who is blind, and who is the designated beneficiary and owner of the account. The account is used to provide for qualified disability expenses. To take this credit on the WV return an annual statement or equivalent document MUST be attached. If the annual statement is not submitted, the credit will be denied. You may be able to claim a credit for the qualified retirement savings contribution (aka Saver's Credit) to your ABLE account before January 1, 2026. See IRS pub 907 for more information. LINE 43 WEST VIRGINIA JUMPSTART SAVINGS PROGRAM DEPOSITS MADE The Jumpstart Saving Program allows West Virginians to save and invest money to help cover the costs of pursuing a trade or occupation through apprenticeship programs or technical schools. You may not claim more that $25,000 modification each year. You must include a copy of the annual statement to claim this modification. If the annual statement is not submitted the credit will be denied. LINE 44 PBGC MODIFICATION Pension Benefit Guaranty Modification - If you retired under an employer-provided defined benefit plan that terminated prior to or after retirement and the pension plan is covered by a guarantor whose maximum benefit guarantee is less than the maximum benefit to which you were entitled, you may be allowed a reducing modification of the difference between (a) the amount you would have received had the plan not terminated and (b) the amount actually received from the guarantor. Failure to provided the information in (a) and (b) so will delay the processing of your return. LINE 45 QUALIFIED OPPORTUNITY ZONE BUSINESS INCOME You must include a copy of IRS 8996. LINE 46 SENIOR CITIZEN OR DISABILITY DEDUCTION. Taxpayers MUST be at least age 65 OR certified as permanently and totally disabled during 2022 to receive this deduction. Taxpayers age 65 or older have to enter their year of birth in the space provided and complete boxes (a) through (d) of the table in order to claim the deduction as a Senior Citizen. Joint income must be divided between spouses with regard to their respective

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 25 percentage of ownership. ONLY THE INCOME OF THE SPOUSE WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE MODIFICATION. See example below. The Disability Deduction can be claimed by taxpayers under age 65 who have been medically certified as unable to engage in any substantial gainful activity due to physical or mental impairment. IF 2022 is the first year of a medically certified disability, you MUST enclose a 2022 West Virginia Schedule H or a copy of Federal Schedule R and enter 2022 as the year the disability began in the space provided. IF the disability deduction has been claimed in prior years AND documentation has been submitted with prior claims, then only the year that the disability began, entered in the space provided, is needed to claim the deduction. The Surviving Spouse of a deceased taxpayer may also qualify for a similar modification. See line 47 instructions for more information. Box (c) Enter all income (for each spouse, if joint return) not reported on lines 33 through 45 Box (d) Add lines 27 through 32 for each spouse and enter on this line. Line 46 Subtract BOX (d) from BOX (c) for each. If BOX (d) is larger than BOX(c), enter zero on Line 46. EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION John Doe, age 69, and Mary Doe, age 65, file a joint tax return. In 2022, they received the following income. John Mary West Virginia Police Retirement 7,000 0 IRA Distributions 4,000 1,000 Wages and Salaries 0 10,000 Interest (jointly held) 1,500 1,500 US Savings Bond Interest 500 500 TOTAL INCOME 13,000 13,000 Their federal adjusted gross income which they report on line 1 of their West Virginia IT-140 is $26,000. Property which John and Mary hold jointly is split between them according to their percentage of ownership. In this case, each taxpayer owned 50% of the joint income. 1. Mr. Doe’s total income is $13,000. He claimed no deductions on lines 33 through 45. He enters the maximum amount of $8000 in column(c) of line 46. 2. Mrs. Doe’s total income is $13,000. She claims no deductions on lines 33 through 45 and enters the maximum amount of $8000 in column(c) , of line 46. 3. Mr. Doe reported his police pension on line 29 and his share of their joint savings bond interest on line 27. He enters $7,500 in column (d) of line 46. 4. Mrs. Doe reported her share of the joint savings bond interest on line 27 of Schedule M. Therefore, she enters $500 in column(d) of line 46. 5. Mr. and Mrs. Doe each subtract column (d) from column (c) to determine their senior citizen deduction. 6. Therefore, Mr. Doe enters $500 in column A of line 46 and Mrs. Doe enters $7,500 in column B of line 46.

(a) Year of birth (65 or older) (b) Year of disability (c) Income not included in lines 33 to 44 (NOT TO EXCEED $8000) (d) Add lines 27 through 32 46 Subtract line 46 column (d) from (c) (If less than zero, enter zero) You 1949 8000 .00 7500 .00 500 .00 Spouse 1953 8000 .00 500 .00 7500 .00 WEST VIRGINIA LOW-INCOME EARNED INCOME EXCLUSION WORKSHEET INSTRUCTIONS You may be eligible to claim the low-income exclusion if you received earned income (see definition) during the taxable year and: 1. Your filing status is single, married filing jointly, head of household or widow(er) with a dependent child and your federal adjusted gross income is $10,000 or less; or 2. Your filing status is married filing separately and your federal adjusted gross income is $5,000 or less. This exclusion may be taken even if you are claimed as a dependent on someone else’s return. EARNED INCOME includes wages, salaries, tips, and other employee compensation. Earned income also includes any net taxable earnings from self-employment reported on the federal Schedule C. EARNED INCOME does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is not employee compensation. Earned income does not include income received for services provided by an individual while he or she is an inmate at a penal institution. WORKSHEET A. Enter your Federal Adjusted Gross income from line 1 of Form IT-140.......................................................... A .00 STOP If Line A is greater than $10,000 ($5,000 if married filing separate returns), you are not eligible for the exclusion. STOP HERE B. List the source and amount of your earned income. Enter the total amount on Line B ______________________________________________________________________________________ ______________________________________________________________________________________ B .00 C. Maximum exclusion. Enter $5,000 if your filing status is married filing separately; otherwise enter $10,000 C .00 D. Enter the smaller of the amounts shown on Line A, Line B, or Line C here and on Line 5 of Form IT-140... D .00 LINE 47 SURVIVING SPOUSE DEDUCTION. The surviving spouse may claim a one-time subtraction from his/ her income of up to $8,000 for the taxable year following the year of the spouse’s death if all of the following conditions are met: The decedent was 65 years of age or older OR was certified as permanently and totally disabled prior to his death. The surviving spouse did not remarry before the end of the taxable year.

26 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov The total deductions from income shown on lines 27 through 32 and line 46 of Schedule M are less than $8,000. LINE 48 Add lines 27 through 47 for each column and enter the results here. LINE 49 TOTAL SUBTRACTIONS. Add Columns A and B from line 48. Enter here and on line 3 of Form IT-140. INCREASING FEDERAL ADJUSTED GROSS INCOME (ADDITIONS TO INCOME) LINE 50 INTEREST OR DIVIDEND INCOME ON FEDERAL OBLIGATIONS. Enter amount of any interest or dividend income (received by or credited to you during the taxable year) on bonds or securities of any United States authority, commission which the laws of the United States exempt from federal income tax but not from state income tax. LINE 51 INTEREST OR DIVIDEND ON STATE OR LOCAL BONDS (OTHER THAN WEST VIRGINIA). Enter the amount of any interest or dividend income on state and local bonds (other than West Virginia and its political subdivisions) received by or credited to you. See Technical Assistance Advisory 1993-002 for more information. LINE 52 INTEREST ON MONEY BORROWED TO PURCHASE BONDS EARNING EXEMPT WEST VIRGINIA INCOME. Enter the amount of any interest deducted, as a business expense or otherwise, from your federal adjusted gross income in connection with money borrowed to purchase or carry bonds or securities. Income from which is exempt from West Virginia income tax. LINE 53 LUMP SUM PENSION DISTRIBUTIONS. Enter the amount of any qualifying 402(e) lump sum distributions not included in your federal adjusted gross income that was separately reported and taxed on federal Form 4972. LINE 54 OTHER INCOME EXCLUDED FROM FEDERAL ADJUSTED GROSS INCOME BUT SUBJECT TO STATE TAX. West Virginia income tax is based on federal adjusted gross income. However, certain income must be added back. For example; income deducted under Section 199 of the Internal Revenue Code. Enclose Schedule K-1(s). LINE 55 WITHDRAWALS FROM A PREPAID TUITION/ SAVINGS PLAN NOT USED FOR PAYMENT OF QUALIFYING EXPENSES. Enter the amount of the West Virginia Prepaid Tuition/Smart 529 withdrawal that was NOT used for qualifying educational expense if you previously deducted these contributions. LINE 56 ABLE ACT ADDITIONS Enter any amount withdrawn from an ABLE account that was not used for qualified disability expenses pursuant to 11-21-12j(b). LINE 57 WEST VIRGINIA JUMPSTART ADDITIONS West Virginia Jumpstart Savings Program withdrawals not used for qualifying expenses. LINE 58 TOTAL ADDITIONS. Add lines 50 through 57. Enter the result here and on line 2 of Form IT-140. SCHEDULE A INSTRUCTIONS FORM IS ON PAGES 9 & 10 RESIDENTS OF KENTUCKY, MARYLAND, OHIO, PENNSYLVANIA AND VIRGINIA If your only source of income is from wages and salaries, you will only need to complete Part II of Schedule A. Note: RESIDENTS OF PENNSYLVANIA AND VIRGINIA – If you were a domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must file Form IT-140 as a resident of West Virginia. MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES If your domicile is outside West Virginia but you were present in West Virginia in compliance with military orders, and if your only source of income is either from your own or your spouse's wages and salaries, you will only need to complete Part II of Schedule A and include a copy of DD Form 2058 showing your State of Legal Residence. LINE 1 WAGES SALARIES, AND TIPS Column A Enter total wages, salaries, tips and other employee compensation reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount received from West Virginia source(s) while you were a nonresident of West Virginia. LINE 2 AND 3 INTEREST AND DIVIDEND INCOME Column A Enter total interest and dividend income reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount received from a business, trade, profession or occupation carried on in West Virginia while you were a nonresident of West Virginia. LINE 4 IRA’S, PENSIONS, AND ANNUITIES Column A Enter the total taxable amount of pensions and annuities reported on your federal return. Column B Enter the taxable amount of any pensions and annuities received during your period of West Virginia residency Column C Enter income from pensions and annuities derived from or connected with West Virginia sources. NOTE: Pension and annuity income received by a nonresident is NOT subject to West Virginia tax unless the annuity is used as an asset in a business, trade, profession, or occupation in West Virginia.

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 27 LINE 5 SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS. Column A Enter the total amount of taxable social security and railroad retirement benefits reported on your federal return. Column B Enter the amount of taxable social security benefits received during your period of West Virginia residency. Column C Do NOT enter any amount received while you were a nonresident of West Virginia. LINE 6 REFUNDS OF STATE AND LOCAL INCOME TAXES Column A Enter total taxable state and local income tax refunds reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Do not enter any refunds received during the period you were a nonresident of West Virginia. LINE 7 ALIMONY RECEIVED Column A Enter total alimony received as reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Do not enter any alimony received while you were a nonresident of West Virginia. LINE 8 BUSINESS INCOME (include business profit or loss and income from rents, royalties, partnerships, estates, trusts, and S corporations) Column A Enter the total amount of ALL business income reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter any amount derived from West Virginia source(s) while you were a nonresident of West Virginia. BUSINESS CONDUCTED IN WEST VIRGINIA A business, trade, profession, or occupation (not including personal services as an employee) is considered to be conducted in West Virginia if you maintain, operate, or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency or other place where your affairs are regularly conducted in West Virginia if it is transacted here with a fair measure of permanency and continuity. BUSINESS CONDUCTED INSIDE OR OUTSIDE WEST VIRGINIA If, while a nonresident, a business, trade or profession is conducted inside and outside West Virginia and your accounts clearly reflect income from West Virginia operations, enter the net profit or loss from business conducted within West Virginia on line 8, Column C. RENT & ROYALTY INCOME As a nonresident, enter in Column C any rents and royalties from: • Real property located in West Virginia, whether or not the property is used in connection with a business; • Tangible personal property not used in business if such property is located in West Virginia; and • Tangible and intangible personal property used in or connected with a business, trade, profession, or occupation conducted in West Virginia. If a business is conducted both within West Virginia and from sources outside West Virginia, attach your method of allocation on a separate sheet. Do not allocate income from real property. Real property must be included in its entirety. Real property located outside West Virginia must be excluded. Report in Column C your share of rent and royalty income from a partnership of which you are a member shown on Form WV PTE- 100 or from an estate or trust of which you are a beneficiary shown on Form IT-141. PARTNERSHIPS As a nonresident, enter in Column C your distributive share of partnership income from Form NRW-2, Schedule K-1, or Form WV PTE-100. S CORPORATION SHAREHOLDERS As a nonresident, enter in Column C your pro rata share of income or loss from an electing West Virginia S corporation from Form NRW-2, Schedule K-1, or Form WV PTE-100 ESTATES & TRUSTS Enter in Columns B and C your share of estate or trust income as a part-year resident or a nonresident from West Virginia source(s) obtained from information provided by the fiduciary shown on Form NRW-2, Schedule K-1, or Form IT-141. PASSIVE ACTIVITY LOSS LIMITATIONS A nonresident must recompute any deduction taken on the federal return for passive activity losses to determine the amounts that would be allowed if federal adjusted gross income took into account only those items of income, gain, loss, or deduction derived from or connected with West Virginia source(s). LINE 9 CAPITAL GAINS OR LOSSES Column A Enter the total amount of capital gain or loss from the sale or exchange of property, including securities reported on your federal return. Column B Enter any capital gain or loss which occurred during your period of West Virginia residency. Column C Compute the amount to be reported as capital gain or loss from West Virginia sources in accordance with federal provisions for determining capital gains or losses and deductions for capital loss carryover from West Virginia sources to the extent included in computing your federal adjusted gross income and enter in this column. Capital transactions from West Virginia sources include capital gains or losses derived from real or tangible property located within West Virginia whether or not the property is connected with a business or trade and capital gains or losses from stocks, bonds, and other intangible personal property used in or connected with a business, trade, profession, or occupation carried on in West Virginia. Also include your share of any capital gain or loss derived from West Virginia sources from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from an electing West Virginia S corporation of which you are a shareholder. Any capital gains or losses from business property (other than real property) of a business conducted both in and out of West Virginia must be allocated for West Virginia purposes. Gains or losses from the sale or disposition of real property are not subject to allocation. In all cases, use the federal basis of property for computing capital gains or losses.

28 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov LINE 10 SUPPLEMENTAL GAINS OR LOSSES Column A Enter the total of any other gains or losses from the sale or exchange of non-capital assets used in a trade or business reported on your federal return. Column B Enter any substantial gain or loss which occurred during your period of West Virginia residency. Column C Compute the amount to be reported in this column by applying the federal provisions for determining gains or losses from sale or exchange of other than capital assets to your West Virginia transactions Non-capital transactions from West Virginia sources are those transactions from your federal return pertaining to property used in connection with a business, trade, profession, or occupation carried on in West Virginia. Also included is your share of any non-capital gains or losses from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from an electing West Virginia S corporation of which you are a shareholder. Use the federal adjusted basis of your property in all computations. LINE 11 FARM INCOME OR LOSS Column A Enter the total amount reported on your federal return. Column B Enter the amount that represents farm income or loss during your period of West Virginia residency. Column C Enter the amount that represents income or loss from farming activity in West Virginia while you were a nonresident of West Virginia. LINE 12 UNEMPLOYMENT COMPENSATION Column A Enter the total amount reported on your federal return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount received while a nonresident but derived or resulting from employment in West Virginia. LINE 13 OTHER INCOME Column A Enter the total of other income reported on your federal return. Identify each source in the space provided. Enclose additional statements if necessary. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount derived from or connected with West Virginia sources and received while you were a nonresident of West Virginia. NOTE: If you have special accrual income, it should be included in Columns A and B of this line. See page 17 for more information regarding special accruals. LINE 14 TOTAL INCOME Add lines 1 through 13 of each column and enter the result on this line. LINE 15 THROUGH 20 ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME Column A Enter the adjustments to income reported on Federal Form 1040. Column B Enter any adjustments incurred during your period of West Virginia residency. Column C Enter any adjustments connected with income from West Virginia sources while you were a nonresident of West Virginia. The amount shown in Column A for any adjustments must be the same as reported on the federal return. The adjustments should be allocated for Column B and Column C as described above. LINE 21 OTHER ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME Column A Enter the adjustments to income reported on Federal Form 1040. These adjustments include: Moving expenses for members of the Armed Services Alimony paid Certain business expenses of reservists, performing artists, and fee-basis government officials. Health savings account deduction Student loan interest deduction and other deductions. Column B Enter any adjustments incurred during your period of West Virginia residency. Column C Enter any adjustments connected with income from West Virginia sources while you were a nonresident of West Virginia The amount shown in Column A must be the same as reported on the federal return. Include in Column B only the portion of alimony adjusted attributable to the period of West Virginia residency. The adjustments should be allocated for Column B and Column C as described above. LINE 22 TOTAL ADJUSTMENTS. Enter the total of all adjustments from lines 15 through 21 for each column. LINE 23 ADJUSTED GROSS INCOME. Subtract line 22 from line 14 in each column. Enter the result on this line. LINE 24 WEST VIRGINIA INCOME. Add Column B and Column C of line 23 and enter the total here. LINE 25 INCOME SUBJECT TO WEST VIRGINIA TAX BUT EXEMPT FROM FEDERAL TAX. Enter any income subject to West Virginia tax but not included in federal adjusted gross income. This income will be shown as an addition to federal adjusted gross income on Schedule M. LINE 26 TOTAL WEST VIRGINIA INCOME. Add the amounts shown on lines 24 and 25 and enter the total here and on line 2 of Schedule A, Part I, Nonresident/Part-Year Resident Tax Calculation on page 10. SCHEDULE A, PARTS I AND II PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION Complete lines 1-4 and enter result on IT-140, line 8. PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY MEMBERS Complete Part II only if you were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia or you were Active Military personnel stationed in West Virginia and your domicile is outside West Virginia.

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 29 SCHEDULE E INSTRUCTIONS FORM IS ON PAGE 7. RESIDENTS Subject to certain limitations, a West Virginia resident may be eligible to claim a credit for income taxes paid to another state. The purpose of this credit is to prevent dual taxation of such income. Note: Income from “guaranteed payments” shown on a W-2 as wages but taxed as business income on the Ohio income tax return qualifies for the Schedule E credit. See Publication TSD-422 for additional information. PART-YEAR RESIDENTS Part-year residents may only claim credit for taxes paid to another state on income earned while a WV resident and reported as taxable income to WV on Schedule A. NONRESIDENTS Nonresidents are not entitled to a Schedule E credit under any circumstances. LIMITATIONS The amount of a Schedule E credit is subject to the following limitations: • The credit cannot exceed the amount of tax payable to the other state on income also subject to West Virginia tax. This is the amount of income tax computed on the nonresident return filed with the other state. • The credit cannot exceed the percentage of the West Virginia tax determined by dividing the portion of the taxpayer’s West Virginia income subject to taxation in another state by the total amount of the taxpayer’s West Virginia income. • The credit cannot reduce the West Virginia tax due to an amount less than what would have been due if the income subject to taxation by the other state was excluded from the taxpayer’s West Virginia income. A separate Schedule E must be completed and attached for each state for which you are claiming a credit. You must maintain a copy of the other state tax return in your files. This credit is not allowed for income tax imposed by a city, township, borough, or any political subdivision of a state or any other country. Local or municipal fees cannot be claimed. Due to existing reciprocal agreements, West Virginia residents cannot claim the Schedule E credit if the credit claimed is for state income taxes paid on wage and salary or unemployment compensation income earned in Kentucky, Maryland, Ohio, Pennsylvania, or Virginia. However, taxes paid on income derived from sources other than wage and salary or unemployment compensation income is permitted as a Schedule E credit. You may claim credit on your West Virginia Resident Income Tax Return for state income tax paid, as a nonresident, to ONLY the following states: Alabama Illinois Missouri Oregon Arizona Indiana Montana Rhode Island Arkansas Iowa Nebraska South Carolina California Kansas New Hampshire Utah Colorado Louisiana New Jersey Vermont Connecticut Maine New Mexico Wisconsin Delaware Massachusetts New York District of Columbia Georgia Michigan North Carolina Hawaii Minnesota North Dakota Idaho Mississippi Oklahoma **NOTE: THE LIST ABOVE IS SUBJECT TO CHANGE ANY TIME** LINE 1 Enter the tax imposed by the state of nonresidence on income also taxed by this state. Do not use the amount of any tax which may have been withheld from your wages; this does not represent the actual tax paid to the other state. Do not include the amount of any interest, additions to tax, or other penalty which may have been paid with respect to such tax. LINE 2 Enter the West Virginia total income tax shown on line 8 of Form IT-140. LINE 3 Enter the net income from the state that is included in your West Virginia total income. LINE 4 Enter total West Virginia income. NOTE: Residents – enter the amount shown on line 4, Form IT-140. Part-year residents – enter the amount shown on IT-140 Schedule A, line 26. LINE 5 LIMITATION OF CREDIT. Multiply line 2 by line 3 and divide the result by line 4. LINE 6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME. Residents — Subtract line 3 from line 7, Form IT-140. Part-year residents — Subtract line 3 from line 4. LINE 7 ALTERNATIVE WEST VIRGINIA INCOME TAX. Apply the Tax Rate Schedule to the amount shown on line 6. LINE 8 LIMITATION OF CREDIT. Subtract line 7 from line 2. LINE 9 MAXIMUM CREDIT. Line 2 minus the sum of lines 2 through 22 of the Tax Credit Recap Schedule. LINE 10 TOTAL CREDIT. (THE SMALLEST OF LINES 1, 2, 5, 8, OR 9). Enter amount here and on line 1 of the Tax Credit Recap Schedule. SPECIAL INSTRUCTIONS FOR WEST VIRGINIA RESIDENTS REGARDING THE FOLLOWING STATES: Kentucky, Maryland, Ohio, Pennsylvania, Virginia KENTUCKY, MARYLAND, OR OHIO If your income during 2022 was from wages and/or salaries only, you may not claim a Schedule E credit. In order to receive a refund of the erroneously withheld tax, you must file a return with the state in which taxes were withheld. If you had income from a source other than wages and/or salaries, you are allowed a credit for income taxes paid by completing Schedule E. You must maintain a copy of the other state tax return in your files.

30 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov PENNSYLVANIA OR VIRGINIA If your income during 2022 was from wages and/or salaries only, you may not claim a Schedule E credit. In order to receive a refund of the erroneously withheld tax, you must file a return with these states. If you spent more than 183 days in one of these states and are considered an actual resident for tax purposes, or, if you had income from a source other than wages and/or salaries, you are allowed credit for income taxes paid to Pennsylvania or Virginia by completing Schedule E. You must maintain a copy of the other state tax return in your files. SPECIAL NOTE: You may be relieved from having another state’s income tax withheld from your wages. Contact your employer or the other state’s taxing authority for additional information. FORM IT-210 INSTRUCTIONS FORM IS ON PAGES 46 THROUGH 48 WHO MUST PAY THE UNDERPAYMENT PENALTY? You may be charged a penalty if you did not have enough West Virginia state income tax withheld from your income or pay enough estimated tax by any of the due dates. This may be true even if you are due a refund when you file your return. The penalty is computed separately for each due date (quarter). You may owe a penalty for an earlier due date (quarter) even if you make large enough payments later to make up the underpayment. You may owe the penalty if you did not pay at least the smaller of: 1. 90% of your 2021 tax liability; or 2. 100% of your 2021 tax liability (if you filed a 2020 return that covered a full 12 months). EXCEPTIONS TO THE PENALTY You will not have to pay any penalty if either of these exceptions apply: 1. You had $0 tax after credit for 2021 and meet ALL of the following conditions: • your 2021 tax return was (or would have been had you been required to file) for a taxable year of twelve months; • you were a citizen or resident of the United States throughout the preceding taxable year; • your tax liability for 2022 is less than $5,000. 2. The total tax shown on your 2022 return minus the tax you paid through West Virginia withholding is less than $600. To determine if you meet this exception, complete lines 1 through 5, PART I. If you meet this exception, you do not have to file Form IT-210. If you file your tax return and pay any tax due on or before February 1, 2023, no fourth quarter penalty is due. Include the tax paid with your return in column (d) of line 2, PART IV; this will result in no penalty due for the January 18, 2023 installment. SPECIAL RULES FOR FARMERS If at least two-thirds of your gross income for 2022 was from farming sources, the following special rules apply: 1. You are only required to make one payment for the taxable year (due January 18, 2023). 2. The amount of estimated tax required to be paid (line 6) is sixty- six and two-thirds percent (66 ⅔%) instead of ninety percent (90%). 3. If you fail to pay your estimated tax by January 18, but you file your return and pay the tax due on or before the first day of March, 2023, no penalty is due. Mark box 10 in PART I and complete PART III or only column (d) of PART IV to figure your penalty. Be sure to use 0.01908 instead of 0.05194 when calculating line 6 of PART III. When using PART IV, carry the entire figure shown on line 8 of PART I to column (d), line 1. WAIVER OF PENALTY If you are subject to underpayment penalty, all or part of the penalty will be waived if the West Virginia Tax Division determines that: 1. The penalty was caused by reason of casualty or disaster; 2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable. To request a waiver of the penalty, check the box for line 9 in PART I and enclose a signed statement explaining the reasons you believe the penalty should be waived (see page 49). If you have documentation substantiating your statement, enclose a copy. The Division will notify you if your request for waiver is not approved. PART I - FOR ALL FILERS LINE 1 Enter the amount from line 8 of Form IT-140. LINE 2 Add the amounts shown on lines 9, 17, 18, and line 19 of Form IT-140. LINE 3 Subtract line 2 from line 1 and enter the result. LINE 4 Enter the amount of withholding tax shown on line 15 of Form IT-140. LINE 5 Subtract line 4 from line 3 and enter the result. If line 5 is less than $600, you are not subject to the penalty and need not file form IT-210. LINE 6 Multiply line 3 by ninety percent (90%) and enter the result. If you are a qualified farmer, multiply line 3 by sixty-six and two-thirds percent (66 ⅔%). LINE 7 Enter your tax after credits from your 2020 West Virginia return. Your tax after credits will be line 8 reduced by lines 9, 17, 18 and 19 of Form IT-140. LINE 8 Compare the amounts shown on lines 6 and 7. If line 7 is zero and line 3 is more than $5,000, enter the amount shown on line 6. Otherwise, enter the smaller of line 6 or line 7. PART II - ANNUALIZED INCOME WORKSHEET LINE 1 TOTAL INCOME. Compute your total income through the period indicated at the top of each column, including any adjustments to income includible in your federal adjusted gross income.

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 31 LINE 3 ANNUALIZED INCOME. Multiply the amount on line 1 by the annualization factors on line 2. LINE 4 WEST VIRGINIA MODIFICATIONS TO INCOME. Enter the full amount in each column of any modification to federal adjusted gross income which would be allowed on your 2022 West Virginia Personal Income Tax Return. Do not annualize this line. Be sure to show any negative figures. LINE 5 WEST VIRGINIA INCOME. Combine lines 3 and 4; annualized income plus or minus modifications. LINE 6 EXEMPTION ALLOWANCE. Multiply the number of exemptions you are allowed to claim by $2,000; if you must claim zero exemptions, enter $500 on this line. LINE 7 ANNUALIZED TAXABLE INCOME. Subtract line 6 from line 5. LINE 8 TAX. Compute the tax on the taxable income shown on line 7. Use the tax tables or rate schedules to calculate your tax. If you are filing as a nonresident/part-year resident, multiply the tax figure already calculated by the ratio of your West Virginia income to your federal income. LINE 9 CREDITS AGAINST TAX. Show any credits against your West Virginia tax liability except West Virginia income tax withheld and estimated tax payments. LINE 10 TAX AFTER CREDITS. Subtract line 9 from line 8; if line 9 is larger than line 8, enter zero. COMPLETE LINES 12 THROUGH 19 FOR EACH COLUMN BEFORE MOVING TO THE NEXT COLUMN. LINE 12 REQUIRED PAYMENTS. Multiply the amount on line 10 by the factor on line 11. LINE 13 PREVIOUS REQUIRED INSTALLMENTS. Add the amounts from line 19 of all previous columns and enter the sum. LINE 14 ANNUALIZED INSTALLMENT. Subtract line 13 from line 12. If less than zero, enter zero. LINE 15 Enter one-fourth of line 8, Part I, of Form IT-210 in each column. LINE 16 Enter the amount from line 18 of the previous column of this worksheet. LINE 17 Add lines 15 and 16 and enter the total. LINE 18 Subtract line 14 from line 17. If less than zero, enter zero. LINE 19 REQUIRED INSTALLMENT. Compare lines 14 and 17 and enter the smaller figure here and on line 1, PART IV of Form IT-210. PART III - SHORT METHOD You may use the short method to figure your penalty only if: 1. You made no estimated tax payments (or your only payments were West Virginia income tax withheld); or 2. You paid estimated tax and the payments were made in four equal installments on the due dates. NOTE: If any of your payments were made earlier than the due date, you may use the short method to calculate your penalty; however, using the short method may cause you to pay a higher penalty (if the payments were only a few days early, the difference is likely to be very small). You may NOT use the short method if: 1. You made any estimated tax payments late; or 2. You checked the box on line 11 PART I, or used PART II (Annualized Income Worksheet). If you can use the short method, complete lines 1 through 5 to compute your total underpayment for the year and lines 6 through 8 to compute your penalty due. If you checked the box for line 10 in PART I, because you are a farmer, the figure to use on line 6 is 0.01908 instead of 0.05194 PART IV - REGULAR METHOD Use the regular method to compute your penalty if you are not eligible to use the short method. SECTION A – COMPUTE YOUR UNDERPAYMENT LINE 1 Enter in columns (a) through (d) the amount of your required installment for the due date shown in each column heading. For most taxpayers, this is the amount shown on line 8 of PART I divided by four. If you used PART II, enter the amounts from line 19 of the Annualized Income Worksheet in the appropriate columns. LINE 2 Please read the following instructions carefully. Enter the estimated tax payments you made plus any West Virginia income tax withheld from your income. In column (a), enter all credit carried over from your 2020 return, any withholding earned on or before April 15, 2022, and any estimated tax payments you made on or before April 15, 2022, for the 2022 tax year. In column (b), enter the withholding earned and estimated payments made after April 15 and on or before June 15, 2022. In column (c), enter the withholding earned and any estimated payments you made after June 15 and on or before September 15, 2022. In column (d), enter the withholding earned and estimated payments you made after September 15 and on or before January 18, 2023. When calculating your payment dates and the amounts to enter on line 2 of each column, apply the following rules: 1. For West Virginia income tax withheld, you are considered to have

32 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov paid one-fourth of these amounts on each payment due date, unless you check the box on line 11 in Part I and show otherwise. 2. Include in your estimated tax payments any overpayment from your 2021 West Virginia tax return that you elected to apply to your 2022 estimated tax. If you filed your return by the due date (including extensions), treat the overpayment as a payment made on April 15, 2022. 3. If you file your return and pay the tax due on or before February 1, 2023, include the tax you pay with your return in column (d) of line 2. In this case, you will not owe a penalty for the payment due January 18, 2023. LINE 3 Enter any overpayment from the previous column on line 3. LINE 4 Add lines 2 and 3 in each column and enter the result on line 4. LINE 5 Add lines 7 and 8 from the previous column and enter the result in each column. LINE 6 Subtract line 5 from line 4 in each column and enter the result on line 6. If line 5 is equal to or more than line 4 in any column, enter zero on line 6 in that column. LINE 7 Subtract line 4 from line 5 for any column where line 5 is more than line 4; otherwise, enter zero. LINE 8 Subtract line 6 from line 1 for any column where line 1 is more than line 6; otherwise, enter zero. If line 8 is zero for all payment periods, you do not owe a penalty. However, if you checked any box in PART I, you must file Form IT-210 with your return. LINE 9 Subtract line 1 from line 6 for any column for which line 6 is more than line 1; otherwise, enter zero. Be sure to enter the amount from line 9 on line 3 of the next column. SECTION B – COMPUTE YOUR PENALTY CAUTION: Read the following instructions before completing Section B. Compute the penalty by applying the appropriate rate against each underpayment on line 8. The penalty is computed for the number of days that the underpayment remains unpaid. The annual rate is seven and three-quarters percent (7.75%) for 2022. The resultant daily rate of 0.000212 is applied to all underpayments. Use line 10 to compute the number of days the underpayment remains unpaid. Use line 12 to compute the actual penalty amount by applying the daily rate of 0.000212 to the underpayment for the number of days it was unpaid. Each payment must be applied to the oldest outstanding underpayment. It does not matter if you designate a payment for a later period. For example, if you have an underpayment for September 15 installment period, the payment you make January 18, 2023 will first be applied to pay off the September 15 underpayment; any remaining portion of the payment will be applied to the January 18 installment. Also, apply the following rules: 1. Show the West Virginia withholding tax attributable to each regular installment due date; do not list the withholding attributable on or after January 1, 2023. 2. Any balance due paid on or before April 18, 2023 with your personal income tax return is considered a payment and should be listed on line 2, column (d). For the payment date, use the date you file your return, or April 18, 2023, whichever is earlier. Chart of Total Days Per Rate Period Rate Period Line 10 (a) 368 (b) 307 (c) 215 (d) 90 For example, if you have an underpayment on line 8, column (a), you would enter 368 in column (a) of line 10. The following line-by-line instructions apply only to column (a) of Section B. If there is an underpayment shown in any other column on line 8, complete lines 10 and 12 in a similar fashion. LINE 10 Enter in column (a) the total number of days from April 15, 2022 to the date of the first payment. If no payments enter 368. LINE 11 The daily penalty rate is equal to the annual interest rate applied to tax underpayments divided by 365. The annual interest rate for underpayments is seven and three-quarters percent (7.75%) for 2022, resulting in a daily rate of 0.000212. LINE 12 Make the computation requested and enter the result. Note that the computation calls for the “underpayment on line 8”. The amount to use as the “underpayment” depends on whether or not a payment is listed. If there is a payment – if the payment is more than the underpayment, apply only an amount equal to the underpayment and apply the remainder to the tax due for the next quarter. If the payment is less than your underpayment, the penalty for the remaining underpayment will require a separate computation. Use a separate sheet of paper to show any additional computations. If there are no payments – the “underpayment” is the entire amount shown on line 8. The following conditions determine if additional computations are needed for Column (a): The first payment was enough to reduce the underpayment to zero. There are no further computations for column (a). No payments. Only one computation is needed. The penalty for column (a) is line 8 multiplied by the number of days until April 18, 2023 multiplied by line 11. The payment did not reduce the underpayment to zero. Compute the penalty on the remaining underpayment on a separate sheet of paper. If additional payments apply, reduce the underpayment for each installment and compute the penalty on the remainder of tax due until paid or April 18, 2023, whichever is earlier. Enter the total penalty calculation on line 12 and proceed to the next column. Columns (b) through (d) To complete columns (b) through (d), use the same procedures as for column (a). However, apply only those payments in each column which have not been used in a previous column. LINE 13 Add all figures from line 12. Enter the sum on line 13 and on the appropriate PENALTY DUE line of your personal income tax return.

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 33 TAX CREDIT RECAP SCHEDULE INSTRUCTIONS FORM IS ON PAGE 5 This form is used by individuals to summarize tax credits that they claim against their personal income tax. In addition to completing this summary form, each tax credit has a schedule or form that is used to determine the amount of credit that can be claimed. Both this summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your return in order to claim a tax credit. Information for these tax credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297. Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit you are no longer required to enclose the other state(s) return(s) or the NIPA-2 schedule with your return. You must maintain the other state(s) return(s) or NIPA-2 schedule in your files. SENIOR CITIZENS TAX CREDIT INFORMATION If you recently received a WV SCTC-A in the mail from the West Virginia Tax Division for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit. The credit is based on the amount of ad valorem property taxes paid (Class II) on the first $20,000, or portion thereof, of the taxable assessed value over the $20,000 Homestead Exemption. The refundable income tax credit eligibility is restricted to those who participate in the Homestead Exemption Program through the County Assessor’s office and meet the following criteria: You must owe and pay a property tax liability on the homestead exemption eligible home (i.e. the assessed value of the eligible home must be greater than $20,000 prior to the application of the homestead exemption) and; Your household income must meet the low-income test. Complete Part II of Form SCTC-A to determine your household income for the year. If you were NOT required to file a federal tax return, do not include social security benefits when calculating your household income. INCOME WORKSHEET A. Wages, salaries, tips received A. __________________________ B. Interest and dividend income B. __________________________ C. Alimony received C. __________________________ D. Taxable pensions and annuities D. __________________________ E. Unemployment compensation E. __________________________ F. Other income (include capital gains, gambling winnings, farm income, etc.) F. __________________________ G. Add lines A through F G. __________________________ H. Adjustments to income (i. e. alimony paid, IRA, etc.) H. __________________________ I. Line G minus line H (calculated Federal Adjusted Gross Income) I. __________________________ Compare the amount of your household income to the maximum income which corresponds to the number of people in your household as listed in the table on Form WV SCTC-A. If your income is equal to or less than the maximum income, you are eligible to claim the credit. # OF PEOPLE IN HOUSEHOLD 150% OF POVERTY GUIDELINES # OF PEOPLE IN HOUSEHOLD 150% OF POVERTY GUIDELINES 1 $20,385 3 $34,545 2 $27,465 4 $41,625 **FOR EACH ADDITIONAL PERSON, ADD $7,080 If you meet all of the required criteria as previously listed, you may claim this refundable credit by completing the West Virginia income tax return (Form IT-140). INSTRUCTIONS 1. Complete Part I of Form SCTC-A by entering your social security number, your spouse’s social security number (if filing jointly) and the number of people living in your household. If the Prime or Spouse are deceased, please enter the date of death. Only include the date of death if it is within the current tax year. 2. If you are due a refund and would like it direct deposited, enter the banking information. 3. Complete Part II of the SCTC-A. Check YES if you are required to file a federal return or NO if you are not required to file a federal return. Complete the lines under the box you checked to determine your household income. IF YOU ARE REQUIRED TO FILE A FEDERAL RETURN: 4. List Allowable Credit amount from Line 2, Part III of Form SCTC-A on Form IT-140 (pages 1 & 2 or 47 & 48), line 18. 5. Complete your West Virginia return according to the instructions given in the SCTC-A. 6. Be sure to submit the original Form SCTC-A from the Tax Division with your completed West Virginia return (Form IT- 140). SCTC-A forms created by a tax preparer will be result in denial of the credit. No substitute SCTC-A's will be accepted. IF YOU ARE NOT REQUIRED TO FILE A FEDERAL RETURN: 7. Sign and date the original Form SCTC-A you received from the Tax Division and mail it to the address at the bottom of the SCTC instructions. If you later determine that you are required to file an Individual Income Tax return, form IT-140 MUST be marked and completed as an amended return. Be sure to enter the amount of Senior Citizen Tax Credit refund originally received on Line 11 of the IT-140 to prevent processing delays.

2022 TAX RATE SCHEDULES RATE SCHEDULE I Use this schedule if you checked 1 (Single), 2 (Head of household), 3 (Married filing joint), or 5 (Widow[er] with dependent child) under “FILING STATUS”. Less than $10,000.........................................................................................................................................................................3% of the taxable income At least – But less than – $ 10,000 $25,000 $300.00 plus 4% of excess over $10,000 $25,000 $40,000 $900.00 plus 4.5% of excess over $25,000 $40,000 $60,000 $1,575.00 plus 6% of excess over $40,000 $60,000 $2,775.00 plus 6.5% of excess over $60,000 EXAMPLE With a taxable income of $117,635 $ 57,635.00 Income in excess of $60,000 x .065 Tax Rate $60,000 and above $ 3,746.28 Tax on excess of $57,635 + 2,775.00 Tax on $60,000 $ 6,521.00 Total Tax on $117,635 (Round to nearest whole dollar) RATE SCHEDULE II Use this schedule if you checked box 4 (Married filing separately) under “FILING STATUS”. Less than $5,000...........................................................................................................................................................................3% of the taxable income At least – But less than – $ 5,000 $12,500 $150.00 plus 4% of excess over $5,000 $12,500 $20,000 $450.00 plus 4.5% of excess over $12,500 $20,000 $30,000 $787.50 plus 6% of excess over $20,000 $30,000 $1,387.50 plus 6.5% of excess over $30,000 EXAMPLE With a taxable income of $118,460 $ 88,460.00 Income in excess of $30,000 x .065 Tax Rate $30,000 and above $ 5,750.00 Tax on excess of $88,460 + 1,387.50 Tax on $30,000 $ 7,138.00 Total Tax on $118,460 (Round to nearest whole dollar)

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 35 2022 WEST VIRGINIA TAX TABLE INSTRUCTIONS: 1. Find the income range that applies to the taxable net income you reported on line 7 of your Form IT-140. 2. Find the West Virginia tax corresponding to your income range. 3. Enter the tax amount on line 8 of Form IT-140. 4. If your filing status is Married Filing Separately, you cannot use this table. Use Rate Schedule II on page 37. 5. Make sure your taxable income is LESS than and NOT equal to the income shown in the “LESS THAN” column. 6. If your taxable income is over $100,000 refer to the Tax Rate Schedules on page 37. If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 25 50 1 5,900 6,000 179 12,000 12,100 382 18,100 18,200 626 24,200 24,300 870 50 75 2 6,000 6,100 182 12,100 12,200 386 18,200 18,300 630 24,300 24,400 874 75 100 3 6,100 6,200 185 12,200 12,300 390 18,300 18,400 634 24,400 24,500 878 100 200 5 6,200 6,300 188 12,300 12,400 394 18,400 18,500 638 24,500 24,600 882 200 300 8 6,300 6,400 191 12,400 12,500 398 18,500 18,600 642 24,600 24,700 886 300 400 11 6,400 6,500 194 12,500 12,600 402 18,600 18,700 646 24,700 24,800 890 400 500 14 6,500 6,600 197 12,600 12,700 406 18,700 18,800 650 24,800 24,900 894 500 600 17 6,600 6,700 200 12,700 12,800 410 18,800 18,900 654 24,900 25,000 898 600 700 20 6,700 6,800 203 12,800 12,900 414 18,900 19,000 658 25,000 25,060 901 700 800 23 6,800 6,900 206 12,900 13,000 418 19,000 19,100 662 25,060 25,120 904 800 900 26 6,900 7,000 209 13,000 13,100 422 19,100 19,200 666 25,120 25,180 907 900 1,000 29 7,000 7,100 212 13,100 13,200 426 19,200 19,300 670 25,180 25,240 909 1,000 1,100 32 7,100 7,200 215 13,200 13,300 430 19,300 19,400 674 25,240 25,300 912 1,100 1,200 35 7,200 7,300 218 13,300 13,400 434 19,400 19,500 678 25,300 25,360 915 1,200 1,300 38 7,300 7,400 221 13,400 13,500 438 19,500 19,600 682 25,360 25,420 918 1,300 1,400 41 7,400 7,500 224 13,500 13,600 442 19,600 19,700 686 25,420 25,480 920 1,400 1,500 44 7,500 7,600 227 13,600 13,700 446 19,700 19,800 690 25,480 25,540 923 1,500 1,600 47 7,600 7,700 230 13,700 13,800 450 19,800 19,900 694 25,540 25,600 926 1,600 1,700 50 7,700 7,800 233 13,800 13,900 454 19,900 20,000 698 25,600 25,660 928 1,700 1,800 53 7,800 7,900 236 13,900 14,000 458 20,000 20,100 702 25,660 25,720 931 1,800 1,900 56 7,900 8,000 239 14,000 14,100 462 20,100 20,200 706 25,720 25,780 934 1,900 2,000 59 8,000 8,100 242 14,100 14,200 466 20,200 20,300 710 25,780 25,840 936 2,000 2,100 62 8,100 8,200 245 14,200 14,300 470 20,300 20,400 714 25,840 25,900 939 2,100 2,200 65 8,200 8,300 248 14,300 14,400 474 20,400 20,500 718 25,900 25,960 942 2,200 2,300 68 8,300 8,400 251 14,400 14,500 478 20,500 20,600 722 25,960 26,020 945 2,300 2,400 71 8,400 8,500 254 14,500 14,600 482 20,600 20,700 726 26,020 26,080 947 2,400 2,500 74 8,500 8,600 257 14,600 14,700 486 20,700 20,800 730 26,080 26,140 950 2,500 2,600 77 8,600 8,700 260 14,700 14,800 490 20,800 20,900 734 26,140 26,200 953 2,600 2,700 80 8,700 8,800 263 14,800 14,900 494 20,900 21,000 738 26,200 26,260 955 2,700 2,800 83 8,800 8,900 266 14,900 15,000 498 21,000 21,100 742 26,260 26,320 958 2,800 2,900 86 8,900 9,000 269 15,000 15,100 502 21,100 21,200 746 26,320 26,380 961 2,900 3,000 89 9,000 9,100 272 15,100 15,200 506 21,200 21,300 750 26,380 26,440 963 3,000 3,100 92 9,100 9,200 275 15,200 15,300 510 21,300 21,400 754 26,440 26,500 966 3,100 3,200 95 9,200 9,300 278 15,300 15,400 514 21,400 21,500 758 26,500 26,560 969 3,200 3,300 98 9,300 9,400 281 15,400 15,500 518 21,500 21,600 762 26,560 26,620 972 3,300 3,400 101 9,400 9,500 284 15,500 15,600 522 21,600 21,700 766 26,620 26,680 974 3,400 3,500 104 9,500 9,600 287 15,600 15,700 526 21,700 21,800 770 26,680 26,740 977 3,500 3,600 107 9,600 9,700 290 15,700 15,800 530 21,800 21,900 774 26,740 26,800 980 3,600 3,700 110 9,700 9,800 293 15,800 15,900 534 21,900 22,000 778 26,800 26,860 982 3,700 3,800 113 9,800 9,900 296 15,900 16,000 538 22,000 22,100 782 26,860 26,920 985 3,800 3,900 116 9,900 10,000 299 16,000 16,100 542 22,100 22,200 786 26,920 26,980 988 3,900 4,000 119 10,000 10,100 302 16,100 16,200 546 22,200 22,300 790 26,980 27,040 990 4,000 4,100 122 10,100 10,200 306 16,200 16,300 550 22,300 22,400 794 27,040 27,100 993 4,100 4,200 125 10,200 10,300 310 16,300 16,400 554 22,400 22,500 798 27,100 27,160 996 4,200 4,300 128 10,300 10,400 314 16,400 16,500 558 22,500 22,600 802 27,160 27,220 999 4,300 4,400 131 10,400 10,500 318 16,500 16,600 562 22,600 22,700 806 27,220 27,280 1,001 4,400 4,500 134 10,500 10,600 322 16,600 16,700 566 22,700 22,800 810 27,280 27,340 1,004 4,500 4,600 137 10,600 10,700 326 16,700 16,800 570 22,800 22,900 814 27,340 27,400 1,007 4,600 4,700 140 10,700 10,800 330 16,800 16,900 574 22,900 23,000 818 27,400 27,460 1,009 4,700 4,800 143 10,800 10,900 334 16,900 17,000 578 23,000 23,100 822 27,460 27,520 1,012 4,800 4,900 146 10,900 11,000 338 17,000 17,100 582 23,100 23,200 826 27,520 27,580 1,015 4,900 5,000 149 11,000 11,100 342 17,100 17,200 586 23,200 23,300 830 27,580 27,640 1,017 5,000 5,100 152 11,100 11,200 346 17,200 17,300 590 23,300 23,400 834 27,640 27,700 1,020 5,100 5,200 155 11,200 11,300 350 17,300 17,400 594 23,400 23,500 838 27,700 27,760 1,023 5,200 5,300 158 11,300 11,400 354 17,400 17,500 598 23,500 23,600 842 27,760 27,820 1,026 5,300 5,400 161 11,400 11,500 358 17,500 17,600 602 23,600 23,700 846 27,820 27,880 1,028 5,400 5,500 164 11,500 11,600 362 17,600 17,700 606 23,700 23,800 850 27,880 27,940 1,031 5,500 5,600 167 11,600 11,700 366 17,700 17,800 610 23,800 23,900 854 27,940 28,000 1,034 5,600 5,700 170 11,700 11,800 370 17,800 17,900 614 23,900 24,000 858 28,000 28,060 1,036 5,700 5,800 173 11,800 11,900 374 17,900 18,000 618 24,000 24,100 862 28,060 28,120 1,039 5,800 5,900 176 11,900 12,000 378 18,000 18,100 622 24,100 24,200 866 28,120 28,180 1,042

36 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 28,180 28,240 1,044 32,380 32,440 1,233 36,580 36,640 1,422 40,650 40,700 1,616 44,150 44,200 1,826 28,240 28,300 1,047 32,440 32,500 1,236 36,640 36,700 1,425 40,700 40,750 1,619 44,200 44,250 1,829 28,300 28,360 1,050 32,500 32,560 1,239 36,700 36,760 1,428 40,750 40,800 1,622 44,250 44,300 1,832 28,360 28,420 1,053 32,560 32,620 1,242 36,760 36,820 1,431 40,800 40,850 1,625 44,300 44,350 1,835 28,420 28,480 1,055 32,620 32,680 1,244 36,820 36,880 1,433 40,850 40,900 1,628 44,350 44,400 1,838 28,480 28,540 1,058 32,680 32,740 1,247 36,880 36,940 1,436 40,900 40,950 1,631 44,400 44,450 1,841 28,540 28,600 1,061 32,740 32,800 1,250 36,940 37,000 1,439 40,950 41,000 1,634 44,450 44,500 1,844 28,600 28,660 1,063 32,800 32,860 1,252 37,000 37,060 1,441 41,000 41,050 1,637 44,500 44,550 1,847 28,660 28,720 1,066 32,860 32,920 1,255 37,060 37,120 1,444 41,050 41,100 1,640 44,550 44,600 1,850 28,720 28,780 1,069 32,920 32,980 1,258 37,120 37,180 1,447 41,100 41,150 1,643 44,600 44,650 1,853 28,780 28,840 1,071 32,980 33,040 1,260 37,180 37,240 1,449 41,150 41,200 1,646 44,650 44,700 1,856 28,840 28,900 1,074 33,040 33,100 1,263 37,240 37,300 1,452 41,200 41,250 1,649 44,700 44,750 1,859 28,900 28,960 1,077 33,100 33,160 1,266 37,300 37,360 1,455 41,250 41,300 1,652 44,750 44,800 1,862 28,960 29,020 1,080 33,160 33,220 1,269 37,360 37,420 1,458 41,300 41,350 1,655 44,800 44,850 1,865 29,020 29,080 1,082 33,220 33,280 1,271 37,420 37,480 1,460 41,350 41,400 1,658 44,850 44,900 1,868 29,080 29,140 1,085 33,280 33,340 1,274 37,480 37,540 1,463 41,400 41,450 1,661 44,900 44,950 1,871 29,140 29,200 1,088 33,340 33,400 1,277 37,540 37,600 1,466 41,450 41,500 1,664 44,950 45,000 1,874 29,200 29,260 1,090 33,400 33,460 1,279 37,600 37,660 1,468 41,500 41,550 1,667 45,000 45,050 1,877 29,260 29,320 1,093 33,460 33,520 1,282 37,660 37,720 1,471 41,550 41,600 1,670 45,050 45,100 1,880 29,320 29,380 1,096 33,520 33,580 1,285 37,720 37,780 1,474 41,600 41,650 1,673 45,100 45,150 1,883 29,380 29,440 1,098 33,580 33,640 1,287 37,780 37,840 1,476 41,650 41,700 1,676 45,150 45,200 1,886 29,440 29,500 1,101 33,640 33,700 1,290 37,840 37,900 1,479 41,700 41,750 1,679 45,200 45,250 1,889 29,500 29,560 1,104 33,700 33,760 1,293 37,900 37,960 1,482 41,750 41,800 1,682 45,250 45,300 1,892 29,560 29,620 1,107 33,760 33,820 1,296 37,960 38,020 1,485 41,800 41,850 1,685 45,300 45,350 1,895 29,620 29,680 1,109 33,820 33,880 1,298 38,020 38,080 1,487 41,850 41,900 1,688 45,350 45,400 1,898 29,680 29,740 1,112 33,880 33,940 1,301 38,080 38,140 1,490 41,900 41,950 1,691 45,400 45,450 1,901 29,740 29,800 1,115 33,940 34,000 1,304 38,140 38,200 1,493 41,950 42,000 1,694 45,450 45,500 1,904 29,800 29,860 1,117 34,000 34,060 1,306 38,200 38,260 1,495 42,000 42,050 1,697 45,500 45,550 1,907 29,860 29,920 1,120 34,060 34,120 1,309 38,260 38,320 1,498 42,050 42,100 1,700 45,550 45,600 1,910 29,920 29,980 1,123 34,120 34,180 1,312 38,320 38,380 1,501 42,100 42,150 1,703 45,600 45,650 1,913 29,980 30,040 1,125 34,180 34,240 1,314 38,380 38,440 1,503 42,150 42,200 1,706 45,650 45,700 1,916 30,040 30,100 1,128 34,240 34,300 1,317 38,440 38,500 1,506 42,200 42,250 1,709 45,700 45,750 1,919 30,100 30,160 1,131 34,300 34,360 1,320 38,500 38,560 1,509 42,250 42,300 1,712 45,750 45,800 1,922 30,160 30,220 1,134 34,360 34,420 1,323 38,560 38,620 1,512 42,300 42,350 1,715 45,800 45,850 1,925 30,220 30,280 1,136 34,420 34,480 1,325 38,620 38,680 1,514 42,350 42,400 1,718 45,850 45,900 1,928 30,280 30,340 1,139 34,480 34,540 1,328 38,680 38,740 1,517 42,400 42,450 1,721 45,900 45,950 1,931 30,340 30,400 1,142 34,540 34,600 1,331 38,740 38,800 1,520 42,450 42,500 1,724 45,950 46,000 1,934 30,400 30,460 1,144 34,600 34,660 1,333 38,800 38,860 1,522 42,500 42,550 1,727 46,000 46,050 1,937 30,460 30,520 1,147 34,660 34,720 1,336 38,860 38,920 1,525 42,550 42,600 1,730 46,050 46,100 1,940 30,520 30,580 1,150 34,720 34,780 1,339 38,920 38,980 1,528 42,600 42,650 1,733 46,100 46,150 1,943 30,580 30,640 1,152 34,780 34,840 1,341 38,980 39,040 1,530 42,650 42,700 1,736 46,150 46,200 1,946 30,640 30,700 1,155 34,840 34,900 1,344 39,040 39,100 1,533 42,700 42,750 1,739 46,200 46,250 1,949 30,700 30,760 1,158 34,900 34,960 1,347 39,100 39,160 1,536 42,750 42,800 1,742 46,250 46,300 1,952 30,760 30,820 1,161 34,960 35,020 1,350 39,160 39,220 1,539 42,800 42,850 1,745 46,300 46,350 1,955 30,820 30,880 1,163 35,020 35,080 1,352 39,220 39,280 1,541 42,850 42,900 1,748 46,350 46,400 1,958 30,880 30,940 1,166 35,080 35,140 1,355 39,280 39,340 1,544 42,900 42,950 1,751 46,400 46,450 1,961 30,940 31,000 1,169 35,140 35,200 1,358 39,340 39,400 1,547 42,950 43,000 1,754 46,450 46,500 1,964 31,000 31,060 1,171 35,200 35,260 1,360 39,400 39,460 1,549 43,000 43,050 1,757 46,500 46,550 1,967 31,060 31,120 1,174 35,260 35,320 1,363 39,460 39,520 1,552 43,050 43,100 1,760 46,550 46,600 1,970 31,120 31,180 1,177 35,320 35,380 1,366 39,520 39,580 1,555 43,100 43,150 1,763 46,600 46,650 1,973 31,180 31,240 1,179 35,380 35,440 1,368 39,580 39,640 1,557 43,150 43,200 1,766 46,650 46,700 1,976 31,240 31,300 1,182 35,440 35,500 1,371 39,640 39,700 1,560 43,200 43,250 1,769 46,700 46,750 1,979 31,300 31,360 1,185 35,500 35,560 1,374 39,700 39,760 1,563 43,250 43,300 1,772 46,750 46,800 1,982 31,360 31,420 1,188 35,560 35,620 1,377 39,760 39,820 1,566 43,300 43,350 1,775 46,800 46,850 1,985 31,420 31,480 1,190 35,620 35,680 1,379 39,820 39,880 1,568 43,350 43,400 1,778 46,850 46,900 1,988 31,480 31,540 1,193 35,680 35,740 1,382 39,880 39,940 1,571 43,400 43,450 1,781 46,900 46,950 1,991 31,540 31,600 1,196 35,740 35,800 1,385 39,940 40,000 1,574 43,450 43,500 1,784 46,950 47,000 1,994 31,600 31,660 1,198 35,800 35,860 1,387 40,000 40,050 1,577 43,500 43,550 1,787 47,000 47,050 1,997 31,660 31,720 1,201 35,860 35,920 1,390 40,050 40,100 1,580 43,550 43,600 1,790 47,050 47,100 2,000 31,720 31,780 1,204 35,920 35,980 1,393 40,100 40,150 1,583 43,600 43,650 1,793 47,100 47,150 2,003 31,780 31,840 1,206 35,980 36,040 1,395 40,150 40,200 1,586 43,650 43,700 1,796 47,150 47,200 2,006 31,840 31,900 1,209 36,040 36,100 1,398 40,200 40,250 1,589 43,700 43,750 1,799 47,200 47,250 2,009 31,900 31,960 1,212 36,100 36,160 1,401 40,250 40,300 1,592 43,750 43,800 1,802 47,250 47,300 2,012 31,960 32,020 1,215 36,160 36,220 1,404 40,300 40,350 1,595 43,800 43,850 1,805 47,300 47,350 2,015 32,020 32,080 1,217 36,220 36,280 1,406 40,350 40,400 1,598 43,850 43,900 1,808 47,350 47,400 2,018 32,080 32,140 1,220 36,280 36,340 1,409 40,400 40,450 1,601 43,900 43,950 1,811 47,400 47,450 2,021 32,140 32,200 1,223 36,340 36,400 1,412 40,450 40,500 1,604 43,950 44,000 1,814 47,450 47,500 2,024 32,200 32,260 1,225 36,400 36,460 1,414 40,500 40,550 1,607 44,000 44,050 1,817 47,500 47,550 2,027 32,260 32,320 1,228 36,460 36,520 1,417 40,550 40,600 1,610 44,050 44,100 1,820 47,550 47,600 2,030 32,320 32,380 1,231 36,520 36,580 1,420 40,600 40,650 1,613 44,100 44,150 1,823 47,600 47,650 2,033 2022 WEST VIRGINIA TAX TABLE

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 37 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 47,650 47,700 2,036 51,150 51,200 2,246 54,650 54,700 2,456 58,150 58,200 2,666 61,650 61,700 2,884 47,700 47,750 2,039 51,200 51,250 2,249 54,700 54,750 2,459 58,200 58,250 2,669 61,700 61,750 2,887 47,750 47,800 2,042 51,250 51,300 2,252 54,750 54,800 2,462 58,250 58,300 2,672 61,750 61,800 2,890 47,800 47,850 2,045 51,300 51,350 2,255 54,800 54,850 2,465 58,300 58,350 2,675 61,800 61,850 2,894 47,850 47,900 2,048 51,350 51,400 2,258 54,850 54,900 2,468 58,350 58,400 2,678 61,850 61,900 2,897 47,900 47,950 2,051 51,400 51,450 2,261 54,900 54,950 2,471 58,400 58,450 2,681 61,900 61,950 2,900 47,950 48,000 2,054 51,450 51,500 2,264 54,950 55,000 2,474 58,450 58,500 2,684 61,950 62,000 2,903 48,000 48,050 2,057 51,500 51,550 2,267 55,000 55,050 2,477 58,500 58,550 2,687 62,000 62,050 2,907 48,050 48,100 2,060 51,550 51,600 2,270 55,050 55,100 2,480 58,550 58,600 2,690 62,050 62,100 2,910 48,100 48,150 2,063 51,600 51,650 2,273 55,100 55,150 2,483 58,600 58,650 2,693 62,100 62,150 2,913 48,150 48,200 2,066 51,650 51,700 2,276 55,150 55,200 2,486 58,650 58,700 2,696 62,150 62,200 2,916 48,200 48,250 2,069 51,700 51,750 2,279 55,200 55,250 2,489 58,700 58,750 2,699 62,200 62,250 2,920 48,250 48,300 2,072 51,750 51,800 2,282 55,250 55,300 2,492 58,750 58,800 2,702 62,250 62,300 2,923 48,300 48,350 2,075 51,800 51,850 2,285 55,300 55,350 2,495 58,800 58,850 2,705 62,300 62,350 2,926 48,350 48,400 2,078 51,850 51,900 2,288 55,350 55,400 2,498 58,850 58,900 2,708 62,350 62,400 2,929 48,400 48,450 2,081 51,900 51,950 2,291 55,400 55,450 2,501 58,900 58,950 2,711 62,400 62,450 2,933 48,450 48,500 2,084 51,950 52,000 2,294 55,450 55,500 2,504 58,950 59,000 2,714 62,450 62,500 2,936 48,500 48,550 2,087 52,000 52,050 2,297 55,500 55,550 2,507 59,000 59,050 2,717 62,500 62,550 2,939 48,550 48,600 2,090 52,050 52,100 2,300 55,550 55,600 2,510 59,050 59,100 2,720 62,550 62,600 2,942 48,600 48,650 2,093 52,100 52,150 2,303 55,600 55,650 2,513 59,100 59,150 2,723 62,600 62,650 2,946 48,650 48,700 2,096 52,150 52,200 2,306 55,650 55,700 2,516 59,150 59,200 2,726 62,650 62,700 2,949 48,700 48,750 2,099 52,200 52,250 2,309 55,700 55,750 2,519 59,200 59,250 2,729 62,700 62,750 2,952 48,750 48,800 2,102 52,250 52,300 2,312 55,750 55,800 2,522 59,250 59,300 2,732 62,750 62,800 2,955 48,800 48,850 2,105 52,300 52,350 2,315 55,800 55,850 2,525 59,300 59,350 2,735 62,800 62,850 2,959 48,850 48,900 2,108 52,350 52,400 2,318 55,850 55,900 2,528 59,350 59,400 2,738 62,850 62,900 2,962 48,900 48,950 2,111 52,400 52,450 2,321 55,900 55,950 2,531 59,400 59,450 2,741 62,900 62,950 2,965 48,950 49,000 2,114 52,450 52,500 2,324 55,950 56,000 2,534 59,450 59,500 2,744 62,950 63,000 2,968 49,000 49,050 2,117 52,500 52,550 2,327 56,000 56,050 2,537 59,500 59,550 2,747 63,000 63,050 2,972 49,050 49,100 2,120 52,550 52,600 2,330 56,050 56,100 2,540 59,550 59,600 2,750 63,050 63,100 2,975 49,100 49,150 2,123 52,600 52,650 2,333 56,100 56,150 2,543 59,600 59,650 2,753 63,100 63,150 2,978 49,150 49,200 2,126 52,650 52,700 2,336 56,150 56,200 2,546 59,650 59,700 2,756 63,150 63,200 2,981 49,200 49,250 2,129 52,700 52,750 2,339 56,200 56,250 2,549 59,700 59,750 2,759 63,200 63,250 2,985 49,250 49,300 2,132 52,750 52,800 2,342 56,250 56,300 2,552 59,750 59,800 2,762 63,250 63,300 2,988 49,300 49,350 2,135 52,800 52,850 2,345 56,300 56,350 2,555 59,800 59,850 2,765 63,300 63,350 2,991 49,350 49,400 2,138 52,850 52,900 2,348 56,350 56,400 2,558 59,850 59,900 2,768 63,350 63,400 2,994 49,400 49,450 2,141 52,900 52,950 2,351 56,400 56,450 2,561 59,900 59,950 2,771 63,400 63,450 2,998 49,450 49,500 2,144 52,950 53,000 2,354 56,450 56,500 2,564 59,950 60,000 2,774 63,450 63,500 3,001 49,500 49,550 2,147 53,000 53,050 2,357 56,500 56,550 2,567 60,000 60,050 2,777 63,500 63,550 3,004 49,550 49,600 2,150 53,050 53,100 2,360 56,550 56,600 2,570 60,050 60,100 2,780 63,550 63,600 3,007 49,600 49,650 2,153 53,100 53,150 2,363 56,600 56,650 2,573 60,100 60,150 2,783 63,600 63,650 3,011 49,650 49,700 2,156 53,150 53,200 2,366 56,650 56,700 2,576 60,150 60,200 2,786 63,650 63,700 3,014 49,700 49,750 2,159 53,200 53,250 2,369 56,700 56,750 2,579 60,200 60,250 2,790 63,700 63,750 3,017 49,750 49,800 2,162 53,250 53,300 2,372 56,750 56,800 2,582 60,250 60,300 2,793 63,750 63,800 3,020 49,800 49,850 2,165 53,300 53,350 2,375 56,800 56,850 2,585 60,300 60,350 2,796 63,800 63,850 3,024 49,850 49,900 2,168 53,350 53,400 2,378 56,850 56,900 2,588 60,350 60,400 2,799 63,850 63,900 3,027 49,900 49,950 2,171 53,400 53,450 2,381 56,900 56,950 2,591 60,400 60,450 2,803 63,900 63,950 3,030 49,950 50,000 2,174 53,450 53,500 2,384 56,950 57,000 2,594 60,450 60,500 2,806 63,950 64,000 3,033 50,000 50,050 2,177 53,500 53,550 2,387 57,000 57,050 2,597 60,500 60,550 2,809 64,000 64,050 3,037 50,050 50,100 2,180 53,550 53,600 2,390 57,050 57,100 2,600 60,550 60,600 2,812 64,050 64,100 3,040 50,100 50,150 2,183 53,600 53,650 2,393 57,100 57,150 2,603 60,600 60,650 2,816 64,100 64,150 3,043 50,150 50,200 2,186 53,650 53,700 2,396 57,150 57,200 2,606 60,650 60,700 2,819 64,150 64,200 3,046 50,200 50,250 2,189 53,700 53,750 2,399 57,200 57,250 2,609 60,700 60,750 2,822 64,200 64,250 3,050 50,250 50,300 2,192 53,750 53,800 2,402 57,250 57,300 2,612 60,750 60,800 2,825 64,250 64,300 3,053 50,300 50,350 2,195 53,800 53,850 2,405 57,300 57,350 2,615 60,800 60,850 2,829 64,300 64,350 3,056 50,350 50,400 2,198 53,850 53,900 2,408 57,350 57,400 2,618 60,850 60,900 2,832 64,350 64,400 3,059 50,400 50,450 2,201 53,900 53,950 2,411 57,400 57,450 2,621 60,900 60,950 2,835 64,400 64,450 3,063 50,450 50,500 2,204 53,950 54,000 2,414 57,450 57,500 2,624 60,950 61,000 2,838 64,450 64,500 3,066 50,500 50,550 2,207 54,000 54,050 2,417 57,500 57,550 2,627 61,000 61,050 2,842 64,500 64,550 3,069 50,550 50,600 2,210 54,050 54,100 2,420 57,550 57,600 2,630 61,050 61,100 2,845 64,550 64,600 3,072 50,600 50,650 2,213 54,100 54,150 2,423 57,600 57,650 2,633 61,100 61,150 2,848 64,600 64,650 3,076 50,650 50,700 2,216 54,150 54,200 2,426 57,650 57,700 2,636 61,150 61,200 2,851 64,650 64,700 3,079 50,700 50,750 2,219 54,200 54,250 2,429 57,700 57,750 2,639 61,200 61,250 2,855 64,700 64,750 3,082 50,750 50,800 2,222 54,250 54,300 2,432 57,750 57,800 2,642 61,250 61,300 2,858 64,750 64,800 3,085 50,800 50,850 2,225 54,300 54,350 2,435 57,800 57,850 2,645 61,300 61,350 2,861 64,800 64,850 3,089 50,850 50,900 2,228 54,350 54,400 2,438 57,850 57,900 2,648 61,350 61,400 2,864 64,850 64,900 3,092 50,900 50,950 2,231 54,400 54,450 2,441 57,900 57,950 2,651 61,400 61,450 2,868 64,900 64,950 3,095 50,950 51,000 2,234 54,450 54,500 2,444 57,950 58,000 2,654 61,450 61,500 2,871 64,950 65,000 3,098 51,000 51,050 2,237 54,500 54,550 2,447 58,000 58,050 2,657 61,500 61,550 2,874 65,000 65,050 3,102 51,050 51,100 2,240 54,550 54,600 2,450 58,050 58,100 2,660 61,550 61,600 2,877 65,050 65,100 3,105 51,100 51,150 2,243 54,600 54,650 2,453 58,100 58,150 2,663 61,600 61,650 2,881 65,100 65,150 3,108 2022 WEST VIRGINIA TAX TABLE

38 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 65,150 65,200 3,111 68,650 68,700 3,339 72,150 72,200 3,566 75,650 75,700 3,794 79,150 79,200 4,021 65,200 65,250 3,115 68,700 68,750 3,342 72,200 72,250 3,570 75,700 75,750 3,797 79,200 79,250 4,025 65,250 65,300 3,118 68,750 68,800 3,345 72,250 72,300 3,573 75,750 75,800 3,800 79,250 79,300 4,028 65,300 65,350 3,121 68,800 68,850 3,349 72,300 72,350 3,576 75,800 75,850 3,804 79,300 79,350 4,031 65,350 65,400 3,124 68,850 68,900 3,352 72,350 72,400 3,579 75,850 75,900 3,807 79,350 79,400 4,034 65,400 65,450 3,128 68,900 68,950 3,355 72,400 72,450 3,583 75,900 75,950 3,810 79,400 79,450 4,038 65,450 65,500 3,131 68,950 69,000 3,358 72,450 72,500 3,586 75,950 76,000 3,813 79,450 79,500 4,041 65,500 65,550 3,134 69,000 69,050 3,362 72,500 72,550 3,589 76,000 76,050 3,817 79,500 79,550 4,044 65,550 65,600 3,137 69,050 69,100 3,365 72,550 72,600 3,592 76,050 76,100 3,820 79,550 79,600 4,047 65,600 65,650 3,141 69,100 69,150 3,368 72,600 72,650 3,596 76,100 76,150 3,823 79,600 79,650 4,051 65,650 65,700 3,144 69,150 69,200 3,371 72,650 72,700 3,599 76,150 76,200 3,826 79,650 79,700 4,054 65,700 65,750 3,147 69,200 69,250 3,375 72,700 72,750 3,602 76,200 76,250 3,830 79,700 79,750 4,057 65,750 65,800 3,150 69,250 69,300 3,378 72,750 72,800 3,605 76,250 76,300 3,833 79,750 79,800 4,060 65,800 65,850 3,154 69,300 69,350 3,381 72,800 72,850 3,609 76,300 76,350 3,836 79,800 79,850 4,064 65,850 65,900 3,157 69,350 69,400 3,384 72,850 72,900 3,612 76,350 76,400 3,839 79,850 79,900 4,067 65,900 65,950 3,160 69,400 69,450 3,388 72,900 72,950 3,615 76,400 76,450 3,843 79,900 79,950 4,070 65,950 66,000 3,163 69,450 69,500 3,391 72,950 73,000 3,618 76,450 76,500 3,846 79,950 80,000 4,073 66,000 66,050 3,167 69,500 69,550 3,394 73,000 73,050 3,622 76,500 76,550 3,849 80,000 80,050 4,077 66,050 66,100 3,170 69,550 69,600 3,397 73,050 73,100 3,625 76,550 76,600 3,852 80,050 80,100 4,080 66,100 66,150 3,173 69,600 69,650 3,401 73,100 73,150 3,628 76,600 76,650 3,856 80,100 80,150 4,083 66,150 66,200 3,176 69,650 69,700 3,404 73,150 73,200 3,631 76,650 76,700 3,859 80,150 80,200 4,086 66,200 66,250 3,180 69,700 69,750 3,407 73,200 73,250 3,635 76,700 76,750 3,862 80,200 80,250 4,090 66,250 66,300 3,183 69,750 69,800 3,410 73,250 73,300 3,638 76,750 76,800 3,865 80,250 80,300 4,093 66,300 66,350 3,186 69,800 69,850 3,414 73,300 73,350 3,641 76,800 76,850 3,869 80,300 80,350 4,096 66,350 66,400 3,189 69,850 69,900 3,417 73,350 73,400 3,644 76,850 76,900 3,872 80,350 80,400 4,099 66,400 66,450 3,193 69,900 69,950 3,420 73,400 73,450 3,648 76,900 76,950 3,875 80,400 80,450 4,103 66,450 66,500 3,196 69,950 70,000 3,423 73,450 73,500 3,651 76,950 77,000 3,878 80,450 80,500 4,106 66,500 66,550 3,199 70,000 70,050 3,427 73,500 73,550 3,654 77,000 77,050 3,882 80,500 80,550 4,109 66,550 66,600 3,202 70,050 70,100 3,430 73,550 73,600 3,657 77,050 77,100 3,885 80,550 80,600 4,112 66,600 66,650 3,206 70,100 70,150 3,433 73,600 73,650 3,661 77,100 77,150 3,888 80,600 80,650 4,116 66,650 66,700 3,209 70,150 70,200 3,436 73,650 73,700 3,664 77,150 77,200 3,891 80,650 80,700 4,119 66,700 66,750 3,212 70,200 70,250 3,440 73,700 73,750 3,667 77,200 77,250 3,895 80,700 80,750 4,122 66,750 66,800 3,215 70,250 70,300 3,443 73,750 73,800 3,670 77,250 77,300 3,898 80,750 80,800 4,125 66,800 66,850 3,219 70,300 70,350 3,446 73,800 73,850 3,674 77,300 77,350 3,901 80,800 80,850 4,129 66,850 66,900 3,222 70,350 70,400 3,449 73,850 73,900 3,677 77,350 77,400 3,904 80,850 80,900 4,132 66,900 66,950 3,225 70,400 70,450 3,453 73,900 73,950 3,680 77,400 77,450 3,908 80,900 80,950 4,135 66,950 67,000 3,228 70,450 70,500 3,456 73,950 74,000 3,683 77,450 77,500 3,911 80,950 81,000 4,138 67,000 67,050 3,232 70,500 70,550 3,459 74,000 74,050 3,687 77,500 77,550 3,914 81,000 81,050 4,142 67,050 67,100 3,235 70,550 70,600 3,462 74,050 74,100 3,690 77,550 77,600 3,917 81,050 81,100 4,145 67,100 67,150 3,238 70,600 70,650 3,466 74,100 74,150 3,693 77,600 77,650 3,921 81,100 81,150 4,148 67,150 67,200 3,241 70,650 70,700 3,469 74,150 74,200 3,696 77,650 77,700 3,924 81,150 81,200 4,151 67,200 67,250 3,245 70,700 70,750 3,472 74,200 74,250 3,700 77,700 77,750 3,927 81,200 81,250 4,155 67,250 67,300 3,248 70,750 70,800 3,475 74,250 74,300 3,703 77,750 77,800 3,930 81,250 81,300 4,158 67,300 67,350 3,251 70,800 70,850 3,479 74,300 74,350 3,706 77,800 77,850 3,934 81,300 81,350 4,161 67,350 67,400 3,254 70,850 70,900 3,482 74,350 74,400 3,709 77,850 77,900 3,937 81,350 81,400 4,164 67,400 67,450 3,258 70,900 70,950 3,485 74,400 74,450 3,713 77,900 77,950 3,940 81,400 81,450 4,168 67,450 67,500 3,261 70,950 71,000 3,488 74,450 74,500 3,716 77,950 78,000 3,943 81,450 81,500 4,171 67,500 67,550 3,264 71,000 71,050 3,492 74,500 74,550 3,719 78,000 78,050 3,947 81,500 81,550 4,174 67,550 67,600 3,267 71,050 71,100 3,495 74,550 74,600 3,722 78,050 78,100 3,950 81,550 81,600 4,177 67,600 67,650 3,271 71,100 71,150 3,498 74,600 74,650 3,726 78,100 78,150 3,953 81,600 81,650 4,181 67,650 67,700 3,274 71,150 71,200 3,501 74,650 74,700 3,729 78,150 78,200 3,956 81,650 81,700 4,184 67,700 67,750 3,277 71,200 71,250 3,505 74,700 74,750 3,732 78,200 78,250 3,960 81,700 81,750 4,187 67,750 67,800 3,280 71,250 71,300 3,508 74,750 74,800 3,735 78,250 78,300 3,963 81,750 81,800 4,190 67,800 67,850 3,284 71,300 71,350 3,511 74,800 74,850 3,739 78,300 78,350 3,966 81,800 81,850 4,194 67,850 67,900 3,287 71,350 71,400 3,514 74,850 74,900 3,742 78,350 78,400 3,969 81,850 81,900 4,197 67,900 67,950 3,290 71,400 71,450 3,518 74,900 74,950 3,745 78,400 78,450 3,973 81,900 81,950 4,200 67,950 68,000 3,293 71,450 71,500 3,521 74,950 75,000 3,748 78,450 78,500 3,976 81,950 82,000 4,203 68,000 68,050 3,297 71,500 71,550 3,524 75,000 75,050 3,752 78,500 78,550 3,979 82,000 82,050 4,207 68,050 68,100 3,300 71,550 71,600 3,527 75,050 75,100 3,755 78,550 78,600 3,982 82,050 82,100 4,210 68,100 68,150 3,303 71,600 71,650 3,531 75,100 75,150 3,758 78,600 78,650 3,986 82,100 82,150 4,213 68,150 68,200 3,306 71,650 71,700 3,534 75,150 75,200 3,761 78,650 78,700 3,989 82,150 82,200 4,216 68,200 68,250 3,310 71,700 71,750 3,537 75,200 75,250 3,765 78,700 78,750 3,992 82,200 82,250 4,220 68,250 68,300 3,313 71,750 71,800 3,540 75,250 75,300 3,768 78,750 78,800 3,995 82,250 82,300 4,223 68,300 68,350 3,316 71,800 71,850 3,544 75,300 75,350 3,771 78,800 78,850 3,999 82,300 82,350 4,226 68,350 68,400 3,319 71,850 71,900 3,547 75,350 75,400 3,774 78,850 78,900 4,002 82,350 82,400 4,229 68,400 68,450 3,323 71,900 71,950 3,550 75,400 75,450 3,778 78,900 78,950 4,005 82,400 82,450 4,233 68,450 68,500 3,326 71,950 72,000 3,553 75,450 75,500 3,781 78,950 79,000 4,008 82,450 82,500 4,236 68,500 68,550 3,329 72,000 72,050 3,557 75,500 75,550 3,784 79,000 79,050 4,012 82,500 82,550 4,239 68,550 68,600 3,332 72,050 72,100 3,560 75,550 75,600 3,787 79,050 79,100 4,015 82,550 82,600 4,242 68,600 68,650 3,336 72,100 72,150 3,563 75,600 75,650 3,791 79,100 79,150 4,018 82,600 82,650 4,246 2022 WEST VIRGINIA TAX TABLE

tax.wv.gov 2022 Personal Income Tax Information and Instructions — 39 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 82,650 82,700 4,249 86,150 86,200 4,476 89,650 89,700 4,704 93,150 93,200 4,931 96,650 96,700 5,159 82,700 82,750 4,252 86,200 86,250 4,480 89,700 89,750 4,707 93,200 93,250 4,935 96,700 96,750 5,162 82,750 82,800 4,255 86,250 86,300 4,483 89,750 89,800 4,710 93,250 93,300 4,938 96,750 96,800 5,165 82,800 82,850 4,259 86,300 86,350 4,486 89,800 89,850 4,714 93,300 93,350 4,941 96,800 96,850 5,169 82,850 82,900 4,262 86,350 86,400 4,489 89,850 89,900 4,717 93,350 93,400 4,944 96,850 96,900 5,172 82,900 82,950 4,265 86,400 86,450 4,493 89,900 89,950 4,720 93,400 93,450 4,948 96,900 96,950 5,175 82,950 83,000 4,268 86,450 86,500 4,496 89,950 90,000 4,723 93,450 93,500 4,951 96,950 97,000 5,178 83,000 83,050 4,272 86,500 86,550 4,499 90,000 90,050 4,727 93,500 93,550 4,954 97,000 97,050 5,182 83,050 83,100 4,275 86,550 86,600 4,502 90,050 90,100 4,730 93,550 93,600 4,957 97,050 97,100 5,185 83,100 83,150 4,278 86,600 86,650 4,506 90,100 90,150 4,733 93,600 93,650 4,961 97,100 97,150 5,188 83,150 83,200 4,281 86,650 86,700 4,509 90,150 90,200 4,736 93,650 93,700 4,964 97,150 97,200 5,191 83,200 83,250 4,285 86,700 86,750 4,512 90,200 90,250 4,740 93,700 93,750 4,967 97,200 97,250 5,195 83,250 83,300 4,288 86,750 86,800 4,515 90,250 90,300 4,743 93,750 93,800 4,970 97,250 97,300 5,198 83,300 83,350 4,291 86,800 86,850 4,519 90,300 90,350 4,746 93,800 93,850 4,974 97,300 97,350 5,201 83,350 83,400 4,294 86,850 86,900 4,522 90,350 90,400 4,749 93,850 93,900 4,977 97,350 97,400 5,204 83,400 83,450 4,298 86,900 86,950 4,525 90,400 90,450 4,753 93,900 93,950 4,980 97,400 97,450 5,208 83,450 83,500 4,301 86,950 87,000 4,528 90,450 90,500 4,756 93,950 94,000 4,983 97,450 97,500 5,211 83,500 83,550 4,304 87,000 87,050 4,532 90,500 90,550 4,759 94,000 94,050 4,987 97,500 97,550 5,214 83,550 83,600 4,307 87,050 87,100 4,535 90,550 90,600 4,762 94,050 94,100 4,990 97,550 97,600 5,217 83,600 83,650 4,311 87,100 87,150 4,538 90,600 90,650 4,766 94,100 94,150 4,993 97,600 97,650 5,221 83,650 83,700 4,314 87,150 87,200 4,541 90,650 90,700 4,769 94,150 94,200 4,996 97,650 97,700 5,224 83,700 83,750 4,317 87,200 87,250 4,545 90,700 90,750 4,772 94,200 94,250 5,000 97,700 97,750 5,227 83,750 83,800 4,320 87,250 87,300 4,548 90,750 90,800 4,775 94,250 94,300 5,003 97,750 97,800 5,230 83,800 83,850 4,324 87,300 87,350 4,551 90,800 90,850 4,779 94,300 94,350 5,006 97,800 97,850 5,234 83,850 83,900 4,327 87,350 87,400 4,554 90,850 90,900 4,782 94,350 94,400 5,009 97,850 97,900 5,237 83,900 83,950 4,330 87,400 87,450 4,558 90,900 90,950 4,785 94,400 94,450 5,013 97,900 97,950 5,240 83,950 84,000 4,333 87,450 87,500 4,561 90,950 91,000 4,788 94,450 94,500 5,016 97,950 98,000 5,243 84,000 84,050 4,337 87,500 87,550 4,564 91,000 91,050 4,792 94,500 94,550 5,019 98,000 98,050 5,247 84,050 84,100 4,340 87,550 87,600 4,567 91,050 91,100 4,795 94,550 94,600 5,022 98,050 98,100 5,250 84,100 84,150 4,343 87,600 87,650 4,571 91,100 91,150 4,798 94,600 94,650 5,026 98,100 98,150 5,253 84,150 84,200 4,346 87,650 87,700 4,574 91,150 91,200 4,801 94,650 94,700 5,029 98,150 98,200 5,256 84,200 84,250 4,350 87,700 87,750 4,577 91,200 91,250 4,805 94,700 94,750 5,032 98,200 98,250 5,260 84,250 84,300 4,353 87,750 87,800 4,580 91,250 91,300 4,808 94,750 94,800 5,035 98,250 98,300 5,263 84,300 84,350 4,356 87,800 87,850 4,584 91,300 91,350 4,811 94,800 94,850 5,039 98,300 98,350 5,266 84,350 84,400 4,359 87,850 87,900 4,587 91,350 91,400 4,814 94,850 94,900 5,042 98,350 98,400 5,269 84,400 84,450 4,363 87,900 87,950 4,590 91,400 91,450 4,818 94,900 94,950 5,045 98,400 98,450 5,273 84,450 84,500 4,366 87,950 88,000 4,593 91,450 91,500 4,821 94,950 95,000 5,048 98,450 98,500 5,276 84,500 84,550 4,369 88,000 88,050 4,597 91,500 91,550 4,824 95,000 95,050 5,052 98,500 98,550 5,279 84,550 84,600 4,372 88,050 88,100 4,600 91,550 91,600 4,827 95,050 95,100 5,055 98,550 98,600 5,282 84,600 84,650 4,376 88,100 88,150 4,603 91,600 91,650 4,831 95,100 95,150 5,058 98,600 98,650 5,286 84,650 84,700 4,379 88,150 88,200 4,606 91,650 91,700 4,834 95,150 95,200 5,061 98,650 98,700 5,289 84,700 84,750 4,382 88,200 88,250 4,610 91,700 91,750 4,837 95,200 95,250 5,065 98,700 98,750 5,292 84,750 84,800 4,385 88,250 88,300 4,613 91,750 91,800 4,840 95,250 95,300 5,068 98,750 98,800 5,295 84,800 84,850 4,389 88,300 88,350 4,616 91,800 91,850 4,844 95,300 95,350 5,071 98,800 98,850 5,299 84,850 84,900 4,392 88,350 88,400 4,619 91,850 91,900 4,847 95,350 95,400 5,074 98,850 98,900 5,302 84,900 84,950 4,395 88,400 88,450 4,623 91,900 91,950 4,850 95,400 95,450 5,078 98,900 98,950 5,305 84,950 85,000 4,398 88,450 88,500 4,626 91,950 92,000 4,853 95,450 95,500 5,081 98,950 99,000 5,308 85,000 85,050 4,402 88,500 88,550 4,629 92,000 92,050 4,857 95,500 95,550 5,084 99,000 99,050 5,312 85,050 85,100 4,405 88,550 88,600 4,632 92,050 92,100 4,860 95,550 95,600 5,087 99,050 99,100 5,315 85,100 85,150 4,408 88,600 88,650 4,636 92,100 92,150 4,863 95,600 95,650 5,091 99,100 99,150 5,318 85,150 85,200 4,411 88,650 88,700 4,639 92,150 92,200 4,866 95,650 95,700 5,094 99,150 99,200 5,321 85,200 85,250 4,415 88,700 88,750 4,642 92,200 92,250 4,870 95,700 95,750 5,097 99,200 99,250 5,325 85,250 85,300 4,418 88,750 88,800 4,645 92,250 92,300 4,873 95,750 95,800 5,100 99,250 99,300 5,328 85,300 85,350 4,421 88,800 88,850 4,649 92,300 92,350 4,876 95,800 95,850 5,104 99,300 99,350 5,331 85,350 85,400 4,424 88,850 88,900 4,652 92,350 92,400 4,879 95,850 95,900 5,107 99,350 99,400 5,334 85,400 85,450 4,428 88,900 88,950 4,655 92,400 92,450 4,883 95,900 95,950 5,110 99,400 99,450 5,338 85,450 85,500 4,431 88,950 89,000 4,658 92,450 92,500 4,886 95,950 96,000 5,113 99,450 99,500 5,341 85,500 85,550 4,434 89,000 89,050 4,662 92,500 92,550 4,889 96,000 96,050 5,117 99,500 99,550 5,344 85,550 85,600 4,437 89,050 89,100 4,665 92,550 92,600 4,892 96,050 96,100 5,120 99,550 99,600 5,347 85,600 85,650 4,441 89,100 89,150 4,668 92,600 92,650 4,896 96,100 96,150 5,123 99,600 99,650 5,351 85,650 85,700 4,444 89,150 89,200 4,671 92,650 92,700 4,899 96,150 96,200 5,126 99,650 99,700 5,354 85,700 85,750 4,447 89,200 89,250 4,675 92,700 92,750 4,902 96,200 96,250 5,130 99,700 99,750 5,357 85,750 85,800 4,450 89,250 89,300 4,678 92,750 92,800 4,905 96,250 96,300 5,133 99,750 99,800 5,360 85,800 85,850 4,454 89,300 89,350 4,681 92,800 92,850 4,909 96,300 96,350 5,136 99,800 99,850 5,364 85,850 85,900 4,457 89,350 89,400 4,684 92,850 92,900 4,912 96,350 96,400 5,139 99,850 99,900 5,367 85,900 85,950 4,460 89,400 89,450 4,688 92,900 92,950 4,915 96,400 96,450 5,143 99,900 99,950 5,370 85,950 86,000 4,463 89,450 89,500 4,691 92,950 93,000 4,918 96,450 96,500 5,146 99,950 100,000 5,373 86,000 86,050 4,467 89,500 89,550 4,694 93,000 93,050 4,922 96,500 96,550 5,149 86,050 86,100 4,470 89,550 89,600 4,697 93,050 93,100 4,925 96,550 96,600 5,152 86,100 86,150 4,473 89,600 89,650 4,701 93,100 93,150 4,928 96,600 96,650 5,156 2022 WEST VIRGINIA TAX TABLE

40 — 2022 West Virginia Personal Income Tax Information and Instructions tax.wv.gov 2022 FAMILY TAX CREDIT TABLES Table 1: Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly 1 2 3 4 Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $13,590 100% $0 $18,310 100% $0 $23,030 100% $0 $27,750 100% $13,590 $13,890 90% $18,310 $18,610 90% $23,030 $23,330 90% $27,750 $28,050 90% $13,890 $14,190 80% $18,610 $18,910 80% $23,330 $23,630 80% $28,050 $28,350 80% $14,190 $14,490 70% $18,910 $19,210 70% $23,630 $23,930 70% $28,350 $28,650 70% $14,490 $14,790 60% $19,210 $19,510 60% $23,930 $24,230 60% $28,650 $28,950 60% $14,790 $15,090 50% $19,510 $19,810 50% $24,230 $24,530 50% $28,950 $29,250 50% $15,090 $15,390 40% $19,810 $20,110 40% $24,530 $24,830 40% $29,250 $29,550 40% $15,390 $15,690 30% $20,110 $20,410 30% $24,830 $25,130 30% $29,550 $29,850 30% $15,690 $15,990 20% $20,410 $20,710 20% $25,130 $25,430 20% $29,850 $30,150 20% $15,990 $16,290 10% $20,710 $21,010 10% $25,430 $25,730 10% $30,150 $30,450 10% $16,290 0% $21,010 0% $25,730 0% $30,450 0% 5 6 7 8 or More Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $32,470 100% $0 $37,190 100% $0 $41,910 100% $0 $46,630 100% $32,470 $32,770 90% $37,190 $37,490 90% $41,910 $42,210 90% $46,630 $46,930 90% $32,770 $33,070 80% $37,490 $37,790 80% $42,210 $42,510 80% $46,930 $47,230 80% $33,070 $33,370 70% $37,790 $38,090 70% $42,510 $42,810 70% $47,230 $47,530 70% $33,370 $33,670 60% $38,090 $38,390 60% $42,810 $43,110 60% $47,530 $47,830 60% $33,670 $33,970 50% $38,390 $38,690 50% $43,110 $43,410 50% $47,830 $48,130 50% $33,970 $34,270 40% $38,690 $38,990 40% $43,410 $43,710 40% $48,130 $48,430 40% $34,270 $34,570 30% $38,990 $39,290 30% $43,710 $44,010 30% $48,430 $48,730 30% $34,570 $34,870 20% $39,290 $39,590 20% $44,010 $44,310 20% $48,730 $49,030 20% $34,870 $35,170 10% $39,590 $39,890 10% $44,310 $44,610 10% $49,030 $49,330 10% $35,170 0% $39,890 0% $44,610 0% $49,330 0% Table 2: Married Filing Separately 1 2 3 4 Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $6,795 100% $0 $9,155 100% $0 $11,515 100% $0 $13,875 100% $6,795 $6,945 90% $9,155 $9,305 90% $11,515 $11,665 90% $13,875 $14,025 90% $6,945 $7,095 80% $9,305 $9,455 80% $11,665 $11,815 80% $14,025 $14,175 80% $7,095 $7,245 70% $9,455 $9,605 70% $11,815 $11,965 70% $14,175 $14,325 70% $7,245 $7,395 60% $9,605 $9,755 60% $11,965 $12,115 60% $14,325 $14,475 60% $7,395 $7,545 50% $9,755 $9,905 50% $12,115 $12,265 50% $14,475 $14,625 50% $7,545 $7,695 40% $9,905 $10,055 40% $12,265 $12,415 40% $14,625 $14,775 40% $7,695 $7,845 30% $10,055 $10,205 30% $12,415 $12,565 30% $14,775 $14,925 30% $7,845 $7,995 20% $10,205 $10,355 20% $12,565 $12,715 20% $14,925 $15,075 20% $7,995 $8,145 10% $10,355 $10,505 10% $12,715 $12,865 10% $15,075 $15,225 10% $8,145 0% $10,505 0% $12,865 0% $15,225 0% 5 6 7 8 or More Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $16,235 100% $0 $18,595 100% $0 $20,955 100% $0 $23,315 100% $16,235 $16,385 90% $18,595 $18,745 90% $20,955 $21,105 90% $23,315 $23,465 90% $16,385 $16,535 80% $18,745 $18,895 80% $21,105 $21,255 80% $23,465 $23,615 80% $16,535 $16,685 70% $18,895 $19,045 70% $21,255 $21,405 70% $23,615 $23,765 70% $16,685 $16,835 60% $19,045 $19,195 60% $21,405 $21,555 60% $23,765 $23,915 60% $16,835 $16,985 50% $19,195 $19,345 50% $21,555 $21,705 50% $23,915 $24,065 50% $16,985 $17,135 40% $19,345 $19,495 40% $21,705 $21,855 40% $24,065 $24,215 40% $17,135 $17,285 30% $19,495 $19,645 30% $21,855 $22,005 30% $24,215 $24,365 30% $17,285 $17,435 20% $19,645 $19,795 20% $22,005 $22,155 20% $24,365 $24,515 20% $17,435 $17,585 10% $19,795 $19,945 10% $22,155 $22,305 10% $24,515 $24,665 10% $17,585 0% $19,945 0% $22,305 0% $24,665 0% Number of Family Members in Household Number of Family Members in Household

*P40202206A* P 4 0 2 0 2 2 0 6 A B –41– Schedule UT Form IT-140 WEST VIRGINIA PURCHASER’S USE TAX SCHEDULE 2022 INSTRUCTIONS Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not been paid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV shopping networks, and other purchases of taxable items. For detailed instructions on the Schedule UT, see page 42. Part I State Use Tax Calculation 1. Amount of purchases subject to West Virginia Use Tax................................................................................. 1 $ 2. West Virginia Use Tax Rate.......................................................................................................................... 2 .06 3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below)....... 3 $ Part II Municipal Use Tax Calculation City/Town Name* Purchases Subject to Municipal Use Tax Tax Rate Municipal Tax Due (Purchases multiplied by rate) 4a 4b $ 4c 4d $ 5a 5b $ 5c 5d $ 6a 6b $ 6c 6d $ 7a 7b $ 7c 7d $ 8. Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10) 8 $ Part III Total Amount Due 9. Total State Use Tax due (from line 3)............................................................................................................ 9 $ 10. Total Municipal Use Tax due (from line 8).................................................................................................... 10 $ 11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 13 of Form IT-140) 11 $ *Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.

SCHEDULE UT INSTRUCTIONS You owe use tax on the total purchase price of taxable tangible personal property or taxable services (hereinafter called property) that you used, stored, or consumed in West Virginia upon which you have not previously paid West Virginia sales or use tax. The use tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of- state purchases, telephone purchases originating out-of-state, TV shopping networks and other purchases of taxable items. Schedule UT must be filed with IT-140 if the taxpayer is reporting use tax due. Examples of reasons you may owe use tax: 1. You purchased property without paying sales tax from a seller outside of West Virginia. You would have paid sales tax if you purchased the property from a West Virginia seller. 2. You purchased property without paying sales tax for resale (to sell to others) or for a nontaxable use. You then used the property in a taxable manner. 3. You purchased property without paying sales tax and later gave the property away free to your customers. Part I. State Use Tax Calculation (includes purchases or lease of tangible personal property or taxable service made using direct pay permit) Line 1 – Enter the total dollar amount of all purchases made during the 2022 tax year that are subject to the 6% use tax rate. Line 3 – Multiply the amount on line 1 by the use tax rate on line 2. Part II. Municipal Use Tax Calculation You owe municipal use tax on the total purchase price of taxable tangible personal property or taxable services that you used, stored, or consumed in a municipality that has imposed sales and use tax upon which you have not previously paid sales or use tax. For municipal tax paid in another municipality. West Virginia sales and use tax law provides a credit for sales or use taxes that are properly due and paid to another state or municipality on property or services purchased outside of the State or municipality in which you are located and subsequently stored, used or consumed inside the State or municipality. The credit is allowed against the total of West Virginia state and municipal use taxes imposed on the same property or services purchased in the other state or municipality. Note: When the combined state and municipal taxes paid to the other state/municipality equals or exceeds the combined West Virginia state and municipal use tax, no entry is required on the West Virginia Purchaser’s Use Tax Schedule (Schedule UT) to report the purchase or the credit for tax paid to the other state/municipality on the same purchase. Example: You purchase an item subject to tax in Ohio and pay 7% sales tax (6% state tax and 1% local tax). You live in an area in West Virginia that imposes a 1% municipal use tax with the State rate 6%, for a total 7%. You would not report the purchase on the schedule nor on your Personal Income Tax return since the combined rates are the same in Ohio and the city in West Virginia. The following example includes a situation a person may encounter with respect to West Virginia state, and municipal sales and use taxes, if they purchase items outside West Virginia or from a different municipality and are required to pay sales or use taxes to the other state and/or municipality. The example provides information on how to use the amount of sales tax paid to the other state as a credit against West Virginia state and municipal use taxes imposed and how to compute and report the West Virginia state and municipal taxes due. You bring equipment into West Virginia for use in a municipality which imposes municipal sales and use tax. You can determine the West Virginia state and municipal use tax as follows: USE TAX – STATE 1. Purchase price $10,000.00 2. 6.0% West Virginia State use tax ($10,000 x .06) 600.00 3. Less 4.0% sales/use tax paid to State B ($10,000 x .04) (400.00) 4. Net use tax due to West Virginia 200.00 5. Measure of tax ($200 ÷ .06 tax rate) $ 3,333.34 You should include the $3,333.34 in Part I, line 1 of the West Virginia Purchaser’s Use Tax Schedule. USE TAX – MUNICIPAL 1. Purchase price $10,000.00 2. 1.0% Municipality A sales/use tax ($10,000 x .01) 100.00 3. Less .5% sales/use tax paid to Municipality B ($10,000 x .005) (50.00) 4. Net use tax due to municipality A 50.00 5. Measure of tax ($50 ÷ .01 tax rate) $ 5,000.00 You should include the $5,000 in Part II, line 4b-7b under appropriate municipality. Line 4a – 7a – Enter the name of the municipality. Line 4b – 7b – Enter total purchases subject to the use tax. Line 4c – 7c – Enter the tax rate. See www.tax.wv.gov for a complete list of municipalities and rates. Line 4d – 7d – Multiply total purchases by the tax rate and enter total. Line 8 – Add lines 4d through 7d and enter total. Part III. Total Amount Due Line 9 – Enter total State Use Tax due (from line 3). Line 10 – Enter total Municipal Use Tax due (from line 8). Line 11 – Enter total Use Tax due. Add lines 9 and 10 and enter total here and on line 13 of Form IT 140.

*P40012201A* P 4 0 0 1 2 2 0 1 A B –43– WV4868 Form IT-140 APPLICATION FOR EXTENSION OF TIME TO FILE File this form to request a six-month extension of time to file your West Virginia Personal Income Tax Return. Request for extension to file must be filed before the original due date of the return. Extensions received after this date will be denied. Your return must be filed no later than October 17 after the original due date. This form is NOT an extension of time to PAY personal income taxes due. TAX YEAR ENDING MM DD YYYY TAXPAYER INFORMATION SOCIAL SECURITY NUMBER *SPOUSE’S SOCIAL SECURITY NUMBER LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE TELEPHONE NUMBER EMAIL EXTENDED DUE DATE MM/DD/YYYY CALCULATION a. Total income tax liability.............................................................................................................................. a. .00 b. Total payments (West Virginia withholding and/or credit for estimated payments)................................... b. .00 c. Amount of West Virginia personal income tax due (subtract line b from line a)........................................ c. .00 NOTE This form and payment must be filed on or before the due date of the return. A penalty is imposed for late filing/late payment of tax unless reasonable cause can be shown. If you receive an extension of time for federal income purposes and expect to owe no West Virginia income tax, you are not required to file this form. To receive the same extension for state tax purposes, you need only note on your West Virginia Personal Income Tax Return that a federal extension was granted. Mail this form to: West Virginia Tax Division Tax Account Administration P.O. Box 2585 Charleston, WV 25329-2585 This form must be complete and submitted in full. DO NOT CUT OR RESIZE THIS FORM.

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P 4 0 2 0 2 2 1 2 A *P40202212A* B –45– IT-210 Rev 09/2022 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 2022 (Enclose all pages of the IT-210 with your Personal Income Tax Return) PART I: ALL FILERS MUST COMPLETE THIS PART 1. Enter your 2022 tax as shown on line 8 of Form IT-140........................................................................................... 1 .00 2. Enter the credits against your tax from your return............................................. 2 .00 3. Tax after credits (subtract line 2 from line 1).............................................................................................................. 3 .00 4. Tax withheld......................................................................................................... 4 .00 5. Subtract line 4 from line 3.......................................................................................................................................... 5 .00 IF LINE 5 IS LESS THAN $600, DO NOT COMPLETE THIS FORM. YOU ARE NOT SUBJECT TO THE PENALTY. 6. Multiply line 3 by ninety percent (.90)................................................................. 6 .00 7. Enter the tax after credits from your 2021 return (see instructions).................... 7 .00 8. Enter the smaller of line 6 or line 7 (if line 7 is zero and line 3 is more than $5,000, enter the amount shown on line 6).. 8 .00 9. If you are requesting a waiver of the penalty calculated, check here and attach your written request (see form on page 49)............................... 10. If you are a qualified farmer (see instructions for income on page 30), check here................................................................................................ 11. If you used Part IV to apply the tax withheld to the period when the corresponding income was actually received rather than in equal amounts on the payment due dates, check here............................................................................................................................... REFER TO THE INSTRUCTIONS ON PAGE 30 THROUGH 32 TO DETERMINE YOUR OPTIONS FOR CALCULATING THE AMOUNT OF UNDERPAYMENT PENALTY. INCLUDE ALL PAGES OF THIS FORM WITH YOUR PERSONAL INCOME TAX RETURN.

*P40202213A* P 4 0 2 0 2 2 1 3 A B –46– IT-210 Rev 09/2022 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 2022 PART II: IF YOU ARE USING THE ANNUALIZED INCOME WORKSHEET TO COMPUTE YOUR UNDERPAYMENT AND PENALTY, COMPLETE THE WORKSHEET BELOW. ANNUALIZED INCOME WORKSHEET 1/1/22 – 3/31/22 1/1/22 – 5/31/22 1/1/22 – 8/31/22 1/1/22– 12/31/22 1. Federal adjusted gross income year-to-date.......... .00 .00 .00 .00 2. Annualized amounts............................................... 4 2.4 1.5 1 3. Annualized income (line 1 X line 2)........................ .00 .00 .00 .00 4. Modifications to income (see instructions)............ .00 .00 .00 .00 5. West Virginia adjusted gross income (combine lines 3 and 4) .00 .00 .00 .00 6. Exemption allowance............................................. .00 .00 .00 .00 7. West Virginia taxable income (see instructions) .00 .00 .00 .00 8. Annualized tax........................................................ .00 .00 .00 .00 9. Credits against tax................................................. DO NOT INCLUDE TAX WITHHELD OR ESTIMATED PAYMENTS! .00 .00 .00 .00 10. Subtract line 9 from line 8 (if less than zero, enter zero) .00 .00 .00 .00 11. Applicable percentage...................................... 22.5% 45% 67.5% 90% 12. Multiply line 10 by line 11................................ .00 .00 .00 .00 13. Add the amounts in all previous columns of line 19 .00 .00 .00 14. Subtract line 13 from line 12 (if less than zero, enter zero) .00 .00 .00 .00 15. Enter ¼ of line 8, Part I, of Form IT-210 in each column.................................................... .00 .00 .00 .00 16. Enter the amount from line 18 of the previous column of this worksheet...................................... .00 .00 .00 17. Add lines 15 and 16 and enter total...................... .00 .00 .00 .00 18. Subtract line 14 from line 17 (if less than zero, enter zero) .00 .00 .00 19. Enter the smaller of line 14 or line 17 here and on Form IT-210, Part IV, line 1............................. .00 .00 .00 .00 NOTE: The sum of all columns for line 19 should equal line 8, Part I, of IT-210.

B –47– IT-210 Rev 09/2022 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 2022 PART III SHORT METHOD Read the instructions on pages 31 to see if you can use the short method. If you checked BOX 11 of PART I or annualized in PART II skip this part and go to PART IV. 1. Enter the amount from line 8 of Part I of IT-210......................................................................................................... 1 .00 2. Enter the amount from line 4, Part I................................................................. 2 .00 3. Enter the total, if any, of the estimated payments made.................................. 3 .00 4. Add lines 2 and 3...................................................................................................................................................... 4 .00 5. Total underpayment for the year (subtract line 4 from line 1). If zero or less, stop here. No penalty due................. 5 .00 6. Multiply line 5 by 0.05194......................................................................................................................................... 6 .00 7. If the amount on line 5 was paid on or after April 18, 2023, enter zero. If paid prior to April 18, 2023 line 5 X number of days paid before April 18, 2023 X 0.000212 ............................................................................. 7 .00 8. Penalty due (subtract line 7 from line 6). Enter here and on the PENALTY DUE line of your personal income tax..... 8 .00

*P40202214A* P 4 0 2 0 2 2 1 4 A B –48– IT-210 Rev 09/2022 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS 2022 PART IV REGULAR METHOD SECTION A – FIGURE THE UNDERPAYMENT (a) 4/15/22 (b) 6/15/22 (c) 9/15/22 (d) 1/18/23 1. If you are using the annualized method, enter the amounts from line 19 of the Annualized Income Worksheet; otherwise, enter 1/4 of line 8 of PART I in each column..................................................... 1 .00 .00 .00 .00 2. Estimated tax paid and tax withheld (see instructions). For column (a) only, enter the amount from line 2 on line 6. If line 2 is equal to or more than line 1 for all payment periods, stop here; you do not owe any penalty.......................... 2 .00 .00 .00 .00 NOTE: Complete Lines 3 through 9 before going to the next column. 3. Enter the amount, if any, from line 9 of the previous column.................................................. 3 .00 .00 .00 4. Add lines 2 and 3................................................. 4 .00 .00 .00 5. Add lines 7 and 8 of the previous column............ 5 .00 .00 .00 6. Subtract line 5 from line 4. If zero or less, enter zero. For column (a) only, enter the amount from line 2............................................................ 6 .00 .00 .00 .00 7. If line 6 is zero, subtract line 4 from line 5. Otherwise, enter zero.......................................... 7 .00 .00 .00 .00 8. UNDERPAYMENT. If line 1 is equal to or more than line 6, subtract line 6 from line 1, enter the result here and go to line 3 of the next column. Otherwise, go to line 9......................................... 8 .00 .00 .00 .00 9. OVERPAYMENT. If line 6 is more than line 1, subtract line 1 from line 6, enter the result here and go to line 3 of the next column..................... 9 .00 .00 .00 .00 SECTION B – FIGURE THE PENALTY NOTE: Complete Lines 10 through 12 for each column before going to the next column 10. Number of days FROM the date shown at the top of the column TO the date the amount on line 8 was paid, or 4/15/2023, whichever is earlier.................................................................. (a) 4/15/22 (b) 6/15/22 (c) 9/15/212 (d) 1/18/23 10 11. Daily penalty rate for each quarter....................... 11 0.000212 0.000212 0.000212 0.000212 12. Penalty due for each quarter (line 8 x 10 x 11)..... 12 .00 .00 .00 .00 13. Penalty due (add all amounts on line 12). Enter here and on the PENALTY DUE line of your personal income tax return (line 12) 13 .00

–49– PRIMARY LAST NAME SHOWN ON FORM IT-140 SOCIAL SECURITY NUMBER AMENDED RETURN INFORMATION If you are using this form to file an amended return, provide an explanation of the changes made in the space below. Enclose all supporting forms and schedules for items changed. If you were required to file an amended federal return (Form 1040X), you must enclose a copy of that return. Be sure to include your name and social security number on any enclosures. REQUEST FOR WAIVER OF ESTIMATED PENALTY If you are subject to the underpayment penalty, all or part of the penalty will be waived if the West Virginia Tax Division determines that: 1. The penalty was caused by reason of casualty or disaster; 2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable. To request a waiver, please write the reason(s) a waiver is being requested on the lines below. Attach a separate page if more space is needed. Please sign and date your request. If you have documentation substantiating your statement, enclose a copy. The Division will notify you if your request for waiver was not approved.

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P 4 0 2 0 2 2 0 1 A *P40202201A* B –51– IT-140 REV 06-22 WEST VIRGINIA PERSONAL INCOME TAX RETURN 2022 SOCIAL SECURITY NUMBER Deceased

**SPOUSE’S SOCIAL SECURITY NUMBER Deceased Date of Death* Date of Death* LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE TELEPHONE NUMBER EMAIL EXTENDED DUE DATE MM/DD/YYYY * ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR. FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION. AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FI LED AS AN INJURED SPOUSE FILING STATUS (CHECK ONE) 1 SINGLE 2 HEAD OF HOUSEHOLD 3 MARRIED, FILING JOINT 4 MARRIED, FILING SEPARATE **Enter spouse’s SS# and name in the boxes above 5 WIDOW(ER) WITH DEPENDENT CHILD EXEMPTIONS (a) YOURSELF To claim an exemption for yourself, enter 1. If someone can claim you as a dependent, leave box (a) blank.) (a) (b) SPOUSE To claim an exemption for your spouse, enter 1. They may not be claimed as an exemption by anyone else. (b) (c) DEPENDENTS List your dependents. If over four dependents, continue on Schedule DP on page 11. Enter total number of dependents (c) Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY) (d) SURVIVING SPOUSE (See page 21) Decedents SSN Year Spouse Died: (d) (e) Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e) 1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00 2. Additions to income (line 58 of Schedule M)............................................................................................. 2 .00 3. Subtractions from income (line 49 of Schedule M).................................................................................... 3 .00 4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)...................................................... 4 .00 5. Low-Income Earned Income Exclusion (see worksheet on page 25)........................................................ 5 .00 6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................ 6 .00 7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............ 7 .00 8. Income Tax Due (Check One) ................................................................................................................. 8 .00 Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule TAX DEPT USE ONLY MUST INCLUDE WITHHOLDING FORMS WITH THIS RETURN (W-2s, 1099s, Etc.) PAY PLAN COR SCTC NRSR HEPTC

P 4 0 2 0 2 2 0 2 A *P40202202A* –52– PRIMARY LAST NAME SOCIAL SECURITY NUMBER 8.Total Taxes Due (line 8 from previous page) 8 .00 9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) ............................................................ 9 .00 10. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 .00 11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 .00 12. Penalty Due from Form IT-210 CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here 12 .00 13. West Virginia Use Tax Due on out-of-state purchases (See Schedule UT on page 41).

CHECK IF NO USE TAX DUE ............... 13 .00 14. Add lines 10 through 13. This is your total amount due.................................................................................. 14 .00 15. West Virginia Income Tax Withheld (See instructions page 22) Check if withholding from NRSR (Nonresident Sale of Real Estate) 15 .00 16. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 16 .00 17. Non-Family Adoption Tax Credit if applicable (include Schedule WV NFA-1) ................................................ 17 .00 18. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A) .................................................. 18 .00 19. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class II receipt) 19 .00 20. Amount paid with original return (amended return only) ................................................................................ 20 .00 21. Payments and Refundable Credits (add lines 15 through 20) ....................................................................... 21 .00 22. Balance Due (line 14 minus line 21). If Line 21 is greater than line 14, complete line 23 ..... PAY THIS AMOUNT 22 .00 23. Line 21 minus line 14. This is your overpayment ......................................................................................... 23 .00 24. Indicate donations from line 23. Enter below and enter the sum of columns 24A, 24B, and 24C on Line 24 24A. CHILDREN’S TRUST FUND 24B. WV DEPT. OF VETERANS ASSISTANCE 24C. STATE VETERANS CEMETERY 24 .00 25. Amount of Overpayment to be credited to your 2023 estimated tax............................................................... 25 .00 26. Refund due to you (line 23 minus line 24 and line 25).............................................................. REFUND 26 .00 Direct Deposit of Refund

CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. I authorize the Tax Division to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.

Your Signature Date Spouse’s Signature Date Telephone Number Preparer: Check HERE if client is requesting NOT to efile Preparer’s EIN Signature of preparer other than above Date Telephone Number Preparer’s Printed Name Preparer’s Firm FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS: WV TAX DIVISION P.O. BOX 1071 CHARLESTON, WV 25324-1071 WV TAX DIVISION P.O. BOX 3694 CHARLESTON, WV 25336-3694 Payment Options: Returns filed with a balance of tax due may pay through any of the following methods: • Check or Money Order payable to the WV Tax Division - Enclose check or money order with your return. • Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”. • Credit Card Payment – May be made by visiting the Treasurer’s website at: epay.wvsto.com/tax

–53– INDEX A Amended Returns 16, 21 C Composite Return 16 D Deceased Taxpayer 17, 19, 20, 25 Dependents 21, 41 Direct Deposit 14, 19 Disability Deduction 19, 23, 25 E Estimated Tax 19, 20, 30, 45, 46, 47, 48 Exemptions 16, 17, 19, 22, 31 Extension of Time 20, 22, 43 F Failure to Receive a Withholding Tax Statement (W-2) 20 Family Tax Credit 6, 40 Filing Requirements 16, 19 Filing Status 21 Forms IT-140 52 Schedule A 9 Schedule E 7 Schedule FTC-1 6 Schedule H 7 Schedule M 3, 4, 5, 6, 7, 9, 10, 11, 13, 41, 42 H Homestead Excess Property Tax Credit 18 I Income Tax Paid to Another State (Schedule E) 7 Injured Spouse 20, 21 Interest and Additions for Late Payment of Tax 19 IRS Information Exchange 20 Itemized Deductions 17 L Low-Income Earned Income Exclusion 22, 25 M Military Retirement Information 18, 23 P Payment Options 2, 52 Penalty for Underpayment of Estimated Tax 19, 45, 46, 47, 48 Prior Year Tax Liability 20 Purchaser’s Use Tax 11, 12, 22 R Railroad Retirement Income 19, 24, 27 Refund Information 19 S Senior Citizens Tax Credit 18, 33 Senior Citizens Tax Deduction 19, 23, 25 Signature Required 20 SMART529 19, 26 Surviving Spouse 17, 19, 20, 21, 25 T Tax Computation Nonresident, Part-Year Resident 16, 22, 26 Tax Rate Schedules 34 Tax Table 35 Tips on Filing a Paper Return 15 W Worksheets Low-Income Earned Income Exclusion 25 Senior Citizens Refundable Credit 33 WV Children’s Trust 23 WV College Savings Plan and Prepaid Tuition Trust Fund 19, 24 WV Police, Deputy Sheriffs’ or Firemen’s Pension, WV Teachers, Public Employees, Military, and Federal Retirement 18, 23

State Taxpayer Assistance Locations West Virginia Tax Division P.O. Box 1071 Charleston, WV 25324-1071 PRST STD U.S. POSTAGE PAID State of WV 1-800-982-8297 taxhelp@wv.gov www.tax.wv.gov If you are due a REFUND, mail your return to: If you owe taxes, mail your return to: West Virginia Tax Division P.O. Box 1071 Charleston, WV 25324-1071 West Virginia Tax Division P.O. Box 3694 Charleston, WV 25336-3694 Wheeling 40 - 14th St., Suite 101 (304) 238-1152 Martinsburg 397 Mid Atlantic Parkway, Suite 2 (304) 267-0022 Clarksburg 153 W. Main Street (304) 627-2109 Parkersburg 400 - 5th St., Room 509 (304) 420-4570 Charleston 1001 Lee Street, East (304) 558-3333 Beckley 407 Neville St., Suite 109 (304) 256-6764

2023 W e s t V i r g i n i a Personal Income Tax Forms & Instructions 2023 PERSONAL INCOME TAX IS DUE APRIL 15, 2024 W E S T V I R G I N I A TA X D I V I S I O N

COVER: WEST VIRGINIA TAX DIVISION LOGO AND BLACK BEAR (WV STATE ANIMAL) TABLE OF CONTENTS 2023 Family Tax Credit Tables ���������������������������������������������������������������� 12 Important Information for 2023����������������������������������������������������������������� 15 Tips on Filing a Paper Return������������������������������������������������������������������� 16 General Information���������������������������������������������������������������������������������� 17 Form IT-140 Instructions�������������������������������������������������������������������������� 24 Schedule M Instructions��������������������������������������������������������������������������� 26 Schedule A Instructions���������������������������������������������������������������������������� 30 Schedule E Instructions��������������������������������������������������������������������������� 33 Senior Citizens Tax Credit Information����������������������������������������������������� 34 2023 Tax Rate Schedules������������������������������������������������������������������������ 35 2023 West Virginia Tax Table������������������������������������������������������������������ 36 Schedule UT Instructions������������������������������������������������������������������������� 43 Index��������������������������������������������������������������������������������������������������������� 53

P 4 0 2 0 2 3 0 1 W *P40202301W* W

–1– IT-140 WEST VIRGINIA PERSONAL INCOME TAX RETURN 2023 SOCIAL SECURITY NUMBER Deceased

**SPOUSE’S SOCIAL SECURITY NUMBER Deceased

Date of Death* Date of Death* LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE TELEPHONE NUMBER EMAIL EXTENDED DUE DATE MM/DD/YYYY * ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR. FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION. AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FI LED AS AN INJURED SPOUSE FILING STATUS (CHECK ONE) 1 SINGLE 2 HEAD OF HOUSEHOLD 3 MARRIED, FILING JOINT 4 MARRIED, FILING SEPARATE **Enter spouse’s SS# and name in the boxes above 5 WIDOW(ER) WITH DEPENDENT CHILD EXEMPTIONS (a) YOURSELF To claim an exemption for yourself, enter 1. If someone can claim you as a dependent, leave box (a) blank. (a) (b) SPOUSE To claim an exemption for your spouse, enter 1. They may not be claimed as an exemption by anyone else. (b) (c) DEPENDENTS List your dependents. If over four dependents, continue on Schedule DP on page 49. Enter total number of dependents (c) Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY) (d) SURVIVING SPOUSE (See page 21) Decedents SSN Year Spouse Died: (d) (e) Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e) 1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00 2. Additions to income (line 59 of Schedule M)............................................................................................. 2 .00 3. Subtractions from income (line 50 of Schedule M).................................................................................... 3 .00 4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)...................................................... 4 .00 5. Low-Income Earned Income Exclusion (see worksheet on page 29)........................................................ 5 .00 6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................ 6 .00 7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............ 7 .00 8. Income Tax Due (Check One) ................................................................................................................. 8 .00 Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule TAX DEPT USE ONLY MUST INCLUDE WITHHOLDING FORMS WITH THIS RETURN (W-2s, 1099s, Etc.) PAY PLAN COR SCTC NRSR HEPTC

P 4 0 2 0 2 3 0 2 W *P40202302W* –2– PRIMARY LAST NAME SOCIAL SECURITY NUMBER 9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) ............................................................ 9 .00 10. Total Income Tax Due. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 .00 11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 .00 Penalty Due CHECK IF REQUESTING WAIVER OR QUALIFIED FARMER 12. West Virginia Use Tax Due on out-of-state purchases (See Schedule UT on page 44).

CHECK IF NO USE TAX DUE ............... 12 .00 13. Add lines 10 through 12. This is your total amount due.................................................................................. 13 .00 14. West Virginia Income Tax Withheld (See instructions page 23) Check if withholding from NRSR (Nonresident Sale of Real Estate) 14 .00 15. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 15 .00 16. Non-Family Adoption Tax Credit, if applicable (include Schedule WV NFA-1) ................................................ 16 .00 17. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A) .................................................. 17 .00 18. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class 2 receipt) 18 .00 19. Build WV Property Value Adjustment Refundable Tax Credit ........................................................................... 19 .00 20. Amount paid with original return (amended return only) ................................................................................ 20 .00 21. Payments and Refundable Credits (add lines 14 through 20) ....................................................................... 21 .00 22. Balance Due (line 13 minus line 21). If Line 21 is greater than line 13, complete line 23 ... PAY THIS AMOUNT 22 .00 23. Line 21 minus line 13. This is your overpayment ......................................................................................... 23 .00 24. Indicate donations from line 24. Enter below and enter the sum of columns 24A, 24B, and 24C on Line 24 24A. CHILDREN’S TRUST FUND 24B. 4WV DEPT. OF VETERANS ASSISTANCE 24C. STATE VETERANS CEMETERY 24 .00 25. Amount of Overpayment to be credited to your 2024 estimated tax............................................................... 25 .00 26. Refund due to you (line 23 minus line 24 and line 25).............................................................. REFUND 26 .00 Direct Deposit of Refund

CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. I authorize the Tax Division to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.

Your Signature Date Spouse’s Signature Date Telephone Number Preparer: Check HERE if client is requesting NOT to efile Preparer’s EIN Signature of preparer other than above Date Telephone Number Preparer’s Printed Name Preparer’s Firm FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS: WV TAX DIVISION P.O. BOX 1071 CHARLESTON, WV 25324-1071 WV TAX DIVISION P.O. BOX 3694 CHARLESTON, WV 25336-3694 Payment Options: Returns filed with a balance of tax due may pay through any of the following methods: • Check or Money Order payable to the WV Tax Division - Enclose check or money order with your return. • Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”.

P 4 0 2 0 2 3 0 3 W *P40202303W* W –3– Schedule M Form IT-140 MODIFICATIONS TO ADJUSTED GROSS INCOME 2023 Modifications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse) 27. Interest or dividends received on United States or West Virginia obligations, or allowance for government obligation income, included in federal adjusted gross income but exempt from state tax .............................................................................................. 27 .00 .00 28. Total amount of any benefit (including survivorship annuities) received from certain federal retirement systems by retired federal law enforcement officers ........................ 28 .00 .00 29. Total amount of any benefit (including survivorship annuities) received from WV state or local police, deputy sheriffs’ or firemen’s retirement system, excluding PERS – see page 26 ................................................................................................................. 29 .00 .00 30. Military Retirement Modification ..................................................................................... 30 .00 .00 31. Other Retirement Modification Column A (You) Column B (Spouse) (a) West Virginia Teachers’ and Public Employees’ Retirement .00 .00 31 Add lines 31 (a) and (b). If that sum is greater than $2000, enter $2000 (b) Federal Retirement Systems (Title 4 USC §111) .00 .00 .00 .00 32. Social Security Benefits .00 .00 32 You cannot claim this modification if your Federal AGI exceeds $ 50,000 for SINGLE or MARRIED SEPARATE filers $100,000 for MARRIED JOINT filers (a) TOTAL Social Security Benefits. (b) Benefits exempt for Federal tax purposes .00 .00 .00 .00 (c) Benefits taxable for Federal tax purposes (line a minus line b) ..................................... 33. Certain assets held by subchapter S Corporation bank.................................................. 33 .00 .00 34. Certain Active Duty Military pay (See instructions on page 20) ...................................... If not domiciled in WV, complete Part II of Schedule A instead. 34 .00 .00 35. Active Military Separation (see instructions on page 20) Must enclose military orders and discharge papers ....................................................... 35 .00 .00 36. Refunds of state and local income taxes received and reported as income to the IRS ... 36 .00 .00 37. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds Annual Statement must be included ............................................................................... 37 .00 .00 38. Railroad Retirement Board Income received .................................................................. 38 .00 .00 39. Long-Term Care Insurance ............................................................................................ 39 .00 .00 40. IRC 1341 Repayments ................................................................................................... 40 .00 .00 41. Autism Modification (instructions on page 21) ................................................................ 41 .00 .00 42. ABLE Act Annual Statement must be included ............................................................................... 42 .00 .00 43. West Virginia Jumpstart Savings Program deposits made (not to exceed $25000) Annual Statement must be included................................................................................ 43 .00 .00 44. PBGC Modification ..................... .00 .00 (a) retirement benefits that would have been paid from your employer-provided plan 44 Subtract line 44 (b) from (a) .00 .00 .00 .00 (b) retirement benefits actually received from PBGC 45. Qualified Opportunity Zone business income ................................................................. 45 .00 .00 46. Gambling losses (cannot be greater than your gambling winnings) ................................ 46 .00 .00 This line is intentionally left blank. Do no use unless directed. ............................................. .00 .00 Continues on next page

*P40202304W* P 4 0 2 0 2 3 0 4 W W –4– Schedule M Form IT-140 MODIFICATIONS TO ADJUSTED GROSS INCOME 2023 Modifications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse) 47. (a) Year of birth (65 or older) (b) Year of disability (c) Income not included in lines 33 to 46 (NOT TO EXCEED $8000) (d) Add lines 27 through 32 Subtract line 47 column (d) from (c) (If less than zero, enter zero) 47 You .00 .00 .00 Spouse .00 .00 .00 48. Surviving spouse deduction (instructions on page 28) .................................................... 48 .00 .00 49. Add lines 27 through 48 for each column ....................................................................... 49 .00 .00 50. Total Subtractions (line 49, Col A plus line 49,Col B) Enter here and on line 3 of FORM IT-140 ............................. .00 Modifications Increasing Federal Adjusted Gross Income Do not provide negative amounts in this section. 51. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax 51 .00 52. Interest or dividend income on state and local bonds other than bonds from West Virginia sources ........... 52 .00 53. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax................... 53 .00 54. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax 54 .00 55. Other income deducted from federal adjusted gross income but subject to state tax .................................. 55 .00 56. Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses 56 .00 57. ABLE ACT withdrawals NOT used for qualifying expenses ......................................................................... 57 .00 58. West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses ............................. 58 .00 This line is intentionally left blank. Do no use unless directed. ............................................. .00 59. TOTAL ADDITIONS (Add lines 51 through 58). Enter here and on Line 2 of Form IT-140 .......................... 59 .00

*P40202305W* P 4 0 2 0 2 3 0 5 W W –5– RECAP Form IT-140 TAX CREDIT RECAP SCHEDULE 2023 This summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your return in order to claim a tax credit. Information for these tax credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297. Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit you are no longer required to enclose the other state(s) return(s) or the NIPA-2 schedule with your return. You must maintain the other state(s) return(s) or NIPA-2 schedule in your files. TAX CREDIT SCHEDULE APPLICABLE CREDIT 1. Credit for Income Tax paid to another state(s) (§11-21-20)...................................................................................................... E 1 .00 ** For what states? **You cannot claim for taxes paid to KY, MD, OH, PA or VA for withholdings from wages and salaries. 2. Family Tax Credit (see page 11) (§11-21-22)...................................................................................................... FTC-1 2 .00 3. General Economic Opportunity Tax Credit (§11-13Q)........................................................................................................ EOTC-PIT 3 .00 4. High Technology Manufacturing Business (§11-13Q-10a)................................................................................................ EOTC-HTM 4 .00 5. WV Environmental Agricultural Equipment Credit (§11-13K)......................................................................................................... AG-1 5 .00 6. WV Military Incentive Credit (§11-24-12)..................................................................................................... J 6 .00 7. Neighborhood Investment Program Credit (§11-13J)........................................................................................................ NIPA-2 7 .00 8. Historic Rehabilitated Buildings Investment Credit (§11-24-23a).................................................................................................... RBIC 8 .00 9. Qualified Residential Rehabilitated Buildings Investment Credit (§11-21-8g)..................................................................................................... RBIC-A 9 .00 10. Apprenticeship Training Tax Credit (§11-13W)....................................................................................................... ATTC-1 10 .00 11. Alternative-Fuel Tax Credit (§11-6D)........................................................................................................... AFTC-1 11 .00 12. Conceal Carry Gun Permit Credit (§61-7-4)......................................................................................................... CCGP-1 12 .00 13. Farm to Food Bank Tax Credit (§11-13DD)..................................................................................................... 13 .00 14. Downstream Natural Gas Manufacturing Investment Tax Credit (§11-13GG)...................................................................................................... DNG- 2 14 .00 15. Post Coal Mine Site Business Credit (§11-28)............................................................................................................ PCM-2 15 .00 16. Natural Gas Liquids (§11-13HH)..................................................................................................... NGL-2 16 .00 17. Donation or Sale of Vehicle to Qualified Charitable Organizations (§11-13FF)...................................................................................................... DSV-1 17 .00 18. Small Arms And Ammunition Manufacturers Credit (§11-13KK)..................................................................................................... SAAM-1 18 .00 19. West Virginia Jumpstart Savings Program Credit (Employer Use Only) (§11-24-10a)................................................................................................... JSP- 1 19 .00 20. Capital Investment in Child-Care Property Tax Credit (§11-21-97)...................................................................................................... CIP 20 .00 Continues on next page

*P40202306W* P 4 0 2 0 2 3 0 6 W W –6– TAX CREDIT SCHEDULE APPLICABLE CREDIT 21. Operating Costs of Child Care Property Tax Credit (§11-21-97)................................................................................................... OCF 21 .00 22. Industrial Advancement Act Tax Credit (§11-13LL) ..................................................................................................... 22 .00 23. West Virginia Film Industry Investment Tax Credit (§11-13X) ....................................................................................................... WV FIIA-TCS 23 .00 24. Volunteer Firefighter Tax Credit (§11-13JJ) .................................................................................................... VFTC-1 24 .00 25. Build WV Property Value Adjustment Tax Credit (§5B-2L) ....................................................................................................... PVA-2 25 .00 26. Elective Income Credit for tax paid by a Pass-through Entity (§11-21-3a and §11-21-20) ............................................................................ EK-1 26 .00 27. TOTAL NON REFUNDABLE CREDITS — add all recap lines. Enter on IT-140 line 9 ..................... 27 .00 RECAP Form IT-140 TAX CREDIT RECAP SCHEDULE 2023

*P40202307W* P 4 0 2 0 2 3 0 7 W W –7– Schedule A Form IT-140 NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME 2023 NONRESIDENT PART-YEAR RESIDENTS (Enter period of West Virginia residency MM/DD/YYYY) FROM TO (To Be Completed By Nonresidents and Part-Year Residents Only) INCOME COLUMN A: AMOUNT FROM FEDERAL RETURN COLUMN B: ALL INCOME DURING PERIOD OF WV RESIDENCY COLUMN C: WV SOURCE INCOME DURING NONRESIDENT PERIOD 1. Wages, salaries, tips (withholding documents) .......... 1 .00 .00 .00 2. Interest ....................................................................... 2 .00 .00 .00 3. Dividends ................................................................... 3 .00 .00 .00 4. IRAs, pensions and annuities ..................................... 4 .00 .00 .00 5. Total taxable Social Security and Railroad Retirement benefits (see line 32 and 38 of Schedule M) ................ 5 .00 .00 6. Refunds of state and local income tax (see line 36 of Schedule M) ........................................ 6 .00 .00 7. Alimony received ....................................................... 7 .00 .00 8. Business profit (or loss) .............................................. 8 .00 .00 .00 9. Capital gains (or losses) ............................................ 9 .00 .00 .00 10. Supplemental gains (or losses) .................................. 10 .00 .00 .00 11. Farm income (or loss) ................................................ 11 .00 .00 .00 12. Unemployment compensation insurance .................. 12 .00 .00 .00 13. Other income from federal return (identify source) 13 .00 .00 .00 14. Total income (add lines 1 through 13) ........................ 14 .00 .00 .00 ADJUSTMENTS 15. Educator expenses ................................................... 15 .00 .00 .00 16. IRA deduction ............................................................ 16 .00 .00 .00 17. Self-employment tax deduction ................................. 17 .00 .00 .00 18. Self Employed SEP, SIMPLE and qualified plans ...... 18 .00 .00 .00 19. Self-employment health insurance deduction ............ 19 .00 .00 .00 20. Penalty for early withdrawal of savings ...................... 20 .00 .00 .00 21. Other adjustments (See instructions page 32) ........... 21 .00 .00 .00 22. Total adjustments (add lines 15 through 21) .............. 22 .00 .00 .00 23. Adjusted gross income (subtract line 22 from line 14 in each column) ............ 23 .00 .00 .00 24. West Virginia income (line 23, Column B plus column C) 24 .00 25. Income subject to West Virginia Tax but exempt from federal tax.................................... 25 .00 26. Total West Virginia income (line 24 plus line 25). Enter here and on line 2 on the next page 26 .00

*P40202308W* P 4 0 2 0 2 3 0 8 W W –8– Schedule A Form IT-140 NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME 2023 SCHEDULE A (CONTINUED) PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION 1. Tentative Tax (apply the appropriate tax rate schedule on page 35 to the amount shown on line 7, Form IT-140)..... 1 .00 2. West Virginia Income (line 26, Schedule A)............................................................................................................. 2 .00 3. Federal Adjusted Gross Income (line 1, Form IT-140).............................................................................................. 3 .00 4. Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1). Enter here and on line 8, Form IT-140 ................................................................................................................. 4 .00 PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY MEMBERS ELIGIBILITY: Complete this section ONLY if ALL THREE of the following statements were true for 2023. • You were EITHER a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia OR a member of the military assigned to active duty in West Virginia whose domicile is outside West Virginia • Your only West Virginia source income was from wages and salaries. • West Virginia income tax was withheld from such wages and salaries by your employer(s). If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must file Form IT-140 as a resident of West Virginia. NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part II. You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income from West Virginia sources. I declare that I was not a resident of West Virginia at any time during 2023, I was a resident of the state shown OR was in West Virginia pursuant to active duty military orders, my only income from sources within West Virginia was from wages and salaries, and such wages and salaries were subject to income taxation by my state of residence. YOUR STATE OF RESIDENCE (Check one): 1 Commonwealth of Kentucky 4 Commonwealth of Pennsylvania Number of days spent in West Virginia 2 State of Maryland 5 Commonwealth of Virginia Number of days spent in West Virginia 3 State of Ohio 6 Active Military, stationed in West Virginia but not domiciled here (Must enclose military order and DD2058) (A) Primary Taxpayer's Social Security Number (B) Spouse's Social Security Number 5. Enter your total West Virginia Income from wages and salaries in the appropriate column 5 .00 .00 6. Enter total amount of West Virginia Income Tax withheld from your wages and salaries paid by your employer in 2023 .................................................................... 6 .00 .00 ... ...................................... 7 .00

*P40202309W* P 4 0 2 0 2 3 0 9 W W –9– Schedule HEPTC-1 Form IT-140 HOMESTEAD EXCESS PROPERTY TAX CREDIT 2023 There is a personal income tax credit for OWNER-OCCUPIED residential real property taxes paid in excess of 4% of your income. The maximum refundable tax credit is $1,000. You must complete the schedule below to determine the amount of your credit. No credit may be taken for any homestead which is owned, in whole or in part, by any person who is not a low-income person. If this schedule is not enclosed with Form IT-140, the credit will be disallowed. Part I – Determine if your income falls within the financial guidelines needed to take this credit. Check here if you were required to pay Federal Alternative Minimum Tax. Are you required to file a federal return? YES – Your federal adjusted gross income reported to the IRS must meet the following guidelines for you to qualify for this credit:

►If there is only 1 person living in your home, your federal adjusted gross income must be $43,740 or less.

►If there are 2 people living in your home, your federal adjusted gross income must be $59,160 or less.

►If there are 3 people living in your home, your federal adjusted gross income must be $74,580 or less.

►If there are 4 people living in your home, your federal adjusted gross income must be $90,000 or less. **For each additional person add $15,420. NO – Your income less social security benefits must meet the following guidelines for you to qualify for this credit:

►If there is only 1 person living in your home, your income must be $43,740 or less.

►If there are 2 people living in your home, your income must be $59,160 or less.

►If there are 3 people living in your home, your income must be $74,580 or less.

►If there are 4 people living in your home, your income must be $90,000 or less. **For each additional person add $15,420. Part II – Determine the amount of your credit (complete this Part only if your income falls within the above guidelines) 1. Enter the total West Virginia property tax paid on your OWNER-OCCUPIED home during 2023 (Calculation to be used is after discount and before interest is added) ............................................................ 1 .00 2. If eligible for the Senior Citizen Tax Credit enter allowable credit from line 2 of Form SCTC-A. ....................... 2 .00 3. Subtract line 2 from line 1 and enter total (Total of property tax less Senior Citizen Tax Credit) ....................... 3 .00 4. Enter your Federal Adjusted Gross Income ....................................................................................................... 4 .00 a. Enter the amount of increasing income modifications reported on line 59 of Schedule M .............................. a .00 b. Enter federal tax-exempt interest income ............................................................................................................. b .00 c. Enter amount received in 2023 in the form of earnings replacement insurance (Workers’ Compensation Benefits) c .00 d. Enter the amount of Social Security benefits, including SSI and SSDI, received that are NOT included in your Federal Adjusted Gross Income .............................................................................................................. d .00 e. Enter the income of all individuals living in the household but would file a separate tax return .................... e .00 5. Add amounts on lines 4a, 4b, 4c, 4d, and 4e ................................................................................................... 5 .00 6. Total Gross Income: Add amount entered on line 4 and line 5 .......................................................................... 6 .00 7. Multiply amount on line 6 by 4% (0.04) ............................................................................................................. 7 .00 8. Is the amount on line 3 greater than the amount on line 7? Yes. Continue to line 9 below No. Stop — you are not eligible for this tax credit 9. Subtract the amount on line 7 from the amount on line 3 and enter the result or $1,000, whichever is lower, and enter on line 18 of IT-140 ............................................................................................................................ 9 .00

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*P40202310W* P 4 0 2 0 2 3 1 0 W W –11– Schedule FTC-1 Form IT-140 FAMILY TAX CREDIT 2023 A Family Tax Credit is available to certain individuals or families that may reduce or eliminate their West Virginia personal income tax. You may be entitled to this credit if you meet certain income limitations and family size. Individuals who file their income tax return with zero exemptions cannot claim the credit. Persons who pay the federal alternative minimum tax are not eligible to claim this credit. In order to determine if you are eligible for this credit, complete the schedule below and attach to Form IT-140. If filing status is married filing separate use Family Tax Credit Table 2. If this schedule is not enclosed with Form IT-140, the credit will be disallowed. 1. Federal Adjusted Gross Income (enter the amount from line 1 of Form IT-140)................................................. 1 .00 2. Increasing West Virginia modifications (enter the amount from line 2 of Form IT-140)....................................... 2 .00 3. Tax-exempt interest reported on federal tax return (enter the amount shown on Federal Form 1040 that is not already included on line 2 of Form IT-140).......................................................................................................... 3 .00 4. Add lines 1 through 3. This is your Modified Federal Adjusted Gross Income for the Family Tax Credit............ 4 .00 5. Enter the number of exemptions claimed from Form IT-140, sum of boxes a, b, and c (This is your Family Size for the Family Tax Credit)............................................................................................................................ 5 6. Enter the Family Tax Credit Percentage for your family size AND Modified Federal Adjusted Gross Income level from the tables on page 12. If the exemptions on line 5 are greater than 8, use the table for a family size of 8 6 7. Enter your income tax due from line 8 of Form IT-140........................................................................................ 7 .00 8. Multiply the amount on line 7 by the percentage shown on line 6 This is your Family Tax Credit. Enter this amount on line 2 of Form IT-140 RECAP ..................................... 8 .00

–12– 2023 FAMILY TAX CREDIT TABLES Table 1: Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly 1 2 3 4 Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $14,580 100% $0 $19,720 100% $0 $24,860 100% $0 $30,000 100% $14,580 $14,880 90% $19,720 $20,020 90% $24,860 $25,160 90% $30,000 $30,300 90% $14,880 $15,180 80% $20,020 $20,320 80% $25,160 $25,460 80% $30,300 $30,600 80% $15,180 $15,480 70% $20,320 $20,620 70% $25,460 $25,760 70% $30,600 $30,900 70% $15,480 $15,780 60% $20,620 $20,920 60% $25,760 $26,060 60% $30,900 $31,200 60% $15,780 $16,080 50% $20,920 $21,220 50% $26,060 $26,360 50% $31,200 $31,500 50% $16,080 $16,380 40% $21,220 $21,520 40% $26,360 $26,660 40% $31,500 $31,800 40% $16,380 $16,680 30% $21,520 $21,820 30% $26,660 $26,960 30% $31,800 $32,100 30% $16,680 $16,980 20% $21,820 $22,120 20% $26,960 $27,260 20% $32,100 $32,400 20% $16,980 $17,280 10% $22,120 $22,420 10% $27,260 $27,560 10% $32,400 $32,700 10% $17,280 0% $22,420 0% $27,560 0% $32,700 0% 5 6 7 8 or More Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $35,140 100% $0 $40,280 100% $0 $45,420 100% $0 $50,560 100% $35,140 $35,440 90% $40,280 $40,580 90% $45,420 $45,720 90% $50,560 $50,860 90% $35,440 $35,740 80% $40,580 $40,880 80% $45,720 $46,020 80% $50,860 $51,160 80% $35,740 $36,040 70% $40,880 $41,180 70% $46,020 $46,320 70% $51,160 $51,460 70% $36,040 $36,340 60% $41,180 $41,480 60% $46,320 $46,620 60% $51,460 $51,760 60% $36,340 $36,640 50% $41,480 $41,780 50% $46,620 $46,920 50% $51,760 $52,060 50% $36,640 $36,940 40% $41,780 $42,080 40% $46,920 $47,220 40% $52,060 $52,360 40% $36,940 $37,240 30% $42,080 $42,380 30% $47,220 $47,520 30% $52,360 $52,660 30% $37,240 $37,540 20% $42,380 $42,680 20% $47,520 $47,820 20% $52,660 $52,960 20% $37,540 $37,840 10% $42,680 $42,980 10% $47,820 $48,120 10% $52,960 $53,260 10% $37,840 0% $42,980 0% $48,120 0% $53,260 0% Table 2: Married Filing Separately 1 2 3 4 Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $7,290 100% $0 $9,860 100% $0 $12,430 100% $0 $15,000 100% $7,290 $7,440 90% $9,860 $10,010 90% $12,430 $12,580 90% $15,000 $15,150 90% $7,440 $7,590 80% $10,010 $10,160 80% $12,580 $12,730 80% $15,150 $15,300 80% $7,590 $7,740 70% $10,160 $10,310 70% $12,730 $12,880 70% $15,300 $15,450 70% $7,740 $7,890 60% $10,310 $10,460 60% $12,880 $13,030 60% $15,450 $15,600 60% $7,890 $8,040 50% $10,460 $10,610 50% $13,030 $13,180 50% $15,600 $15,750 50% $8,040 $8,190 40% $10,610 $10,760 40% $13,180 $13,330 40% $15,750 $15,900 40% $8,190 $8,340 30% $10,760 $10,910 30% $13,330 $13,480 30% $15,900 $16,050 30% $8,340 $8,490 20% $10,910 $11,060 20% $13,480 $13,630 20% $16,050 $16,200 20% $8,490 $8,640 10% $11,060 $11,210 10% $13,630 $13,780 10% $16,200 $16,350 10% $8,640 0% $11,210 0% $13,780 0% $16,350 0% 5 6 7 8 or More Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $17,570 100% $0 $20,140 100% $0 $22,710 100% $0 $25,280 100% $17,570 $17,720 90% $20,140 $20,290 90% $22,710 $22,860 90% $25,280 $25,430 90% $17,720 $17,870 80% $20,290 $20,440 80% $22,860 $23,010 80% $25,430 $25,580 80% $17,870 $18,020 70% $20,440 $20,590 70% $23,010 $23,160 70% $25,580 $25,730 70% $18,020 $18,170 60% $20,590 $20,740 60% $23,160 $23,310 60% $25,730 $25,880 60% $18,170 $18,320 50% $20,740 $20,890 50% $23,310 $23,460 50% $25,880 $26,030 50% $18,320 $18,470 40% $20,890 $21,040 40% $23,460 $23,610 40% $26,030 $26,180 40% $18,470 $18,620 30% $21,040 $21,190 30% $23,610 $23,760 30% $26,180 $26,330 30% $18,620 $18,770 20% $21,190 $21,340 20% $23,760 $23,910 20% $26,330 $26,480 20% $18,770 $18,920 10% $21,340 $21,490 10% $23,910 $24,060 10% $26,480 $26,630 10% $18,920 0% $21,490 0% $24,060 0% $26,630 0% Number of Family Members in Household Number of Family Members in Household

–13– Schedule H Form IT-140 CERTIFICATION FOR PERMANENT AND TOTAL DISABILITY 2023 A person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. TAXPAYER If you or another individual were certified by a physician as being permanently and totally disabled during the taxable year 2023 OR were the surviving spouse of an individual who had been certified disabled and DIED DURING 2023, a reducing modification to income may be allowed. To take the modification, enter the name of the disabled taxpayer and social security number on the certificate below. Second, have the physician complete the remainder of the certificate and return to disabled taxpayer. Third, complete Schedule M to determine the modification. Last, enclose the completed certification with the West Virginia personal income tax return. A copy of the federal Schedule R (Part II) may be substituted for the West Virginia Schedule H. Note: If an approved Schedule H was provided in a prior year and the disability status did not change for 2023, do not submit this certification with the return; however, a copy of the original Schedule H or Schedule R (Part II) must be kept should the Tax Division request verification at a later date. PHYSICIAN If, in your opinion, the individual named on this certification is permanently and totally disabled during 2023, please certify by entering your name, address and FEIN number. Sign and date the certification. Note: By signing the certification, you agree that the person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. TAXPAYERS WHO ARE DISABLED DURING 2023 REGARDLESS OF AGE I certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2023. Name of Disabled Taxpayer Social Security Number Physician’s Name Physician's FEIN Number Physician’s Street Address City State Zip Code Physicians Signature Date MM DD YYYY

–14– Schedule E Form IT-140 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE 2023 A Separate Schedule E must be completed for each state for which credit is claimed. You must maintain any information or withholding statements provided by the other state tax return in your files. In lieu of a return you may maintain an information statement and the withholding statements provided by the partnership, limited liability company or S-Corporations. No credit is allowed for income tax imposed by a city, township, borough, or any other political subdivision of a state or any other country. RESIDENCY STATUS RESIDENT NONRESIDENT – DID NOT MAINTAIN A RESIDENCE IN WEST VIRGINIA DURING THE TAXABLE YEAR (NO CREDIT IS ALLOWED) PART-YEAR RESIDENT – MAINTAINED A RESIDENCE IN WEST VIRGINIA FOR PART OF THE YEAR; CHECK THE BOX WHICH DESCRIBES YOUR SITUATION Part-year residents cannot claim credit for taxes paid to another state unless that states' income is included in WV taxable income on SCHEDULE A. MOVED INTO WEST VIRGINIA MOVED OUT OF WEST VIRGINIA, BUT HAD WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD MOVED OUT OF WEST VIRGINIA AND HAD NO WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD ENTER THE DATE OF YOUR MOVE: MM DD YYYY 1 INCOME TAX COMPUTED ON YOUR 2023 RETURN. DO NOT REPORT TAX WITHHELD 1 .00 STATE ABBREVIATION 2 WEST VIRGINIA TOTAL INCOME TAX DUE (LINE 8 OF FORM IT-140) 2 .00 3 NET INCOME DERIVED FROM ABOVE STATE INCLUDED IN WEST VIRGINIA TOTAL INCOME 3 .00 4 TOTAL WEST VIRGINIA ADJUSTED GROSS INCOME (RESIDENTS–FORM IT-140, LINE 4. PART-YEAR RESIDENTS-SCHEDULE A, LINE 26) 4 .00 5 LIMITATION OF CREDIT (LINE 2 MULTIPLIED BY LINE 3 DIVIDED BY LINE 4) 5 .00 6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME RESIDENTS – SUBTRACT LINE 3 FROM LINE 7, FORM IT-140 6 .00 PART-YEAR RESIDENTS – SUBTRACT LINE 3 FROM LINE 4 7 ALTERNATIVE WEST VIRGINIA TOTAL INCOME TAX (APPLY THE TAX RATE SCHEDULE TO THE AMOUNT SHOWN ON LINE 6) 7 .00 8 LIMITATION OF CREDIT (LINE 2 MINUS LINE 7) 8 .00 9 MAXIMUM CREDIT (LINE 2 MINUS THE SUM OF LINES 2 THROUGH 26 OF THE TAX CREDIT RECAP SCHEDULE) 9 .00 10 TOTAL CREDIT (SMALLEST OF LINES 1,2, 5, 8, OR 9) ENTER HERE AND ON LINE 1 OF THE TAX CREDIT RECAP SCHEDULE 10 .00

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 15 IMPORTANT INFORMATION FOR 2023 • The IT-120 has been removed. If you are requesting a waiver or are a qualified farmer, please check the box on the the penalty due line. See page 22 for more information. • On Schedule A, there are two new boxes on top of page. You must check one of the boxes if you are a Nonresident or Part- year resident. If you mark part year, you must provide the period of West Virginia residency and complete the appropriate columns. • If you receive an EK-1 you will claim the "income credit" on the new Recap Line (Elective Income Credit for tax paid by a Pass Through Entity) and provide the EK-1 to support the claim. • You are required to submit your original withholding documents, such as W-2’s, 1099’s, K-1’s, and NRW-2’s. Failure to submit this documentation will result in the disallowance of the withholding amount claimed. • Additional municipalities are now subject to the Municipal Use Tax. Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use tax. • You can interact with us online at mytaxes.wvtax.gov. Services offered include bill pay and secure communication about your return. Before you call, please use our MyTaxes portal. Online filing options are available on our website. RETURNED PAYMENT CHARGE The Tax Division will recover a $15.00 fee associated with returned electronic bank transactions. These bank transactions include but are not limited to the following: • Direct Debit (payment) transactions returned for insufficient funds. • Stopped payments. • Bank refusal to authorize payment for any reason. • Direct Deposit of refunds to closed accounts. • Direct Deposit of refunds to accounts containing inaccurate or illegible account information. Paper Checks returned for insufficient funds will incur a $28.00 fee. IMPORTANT: THERE ARE STEPS THAT CAN BE TAKEN TO MINIMIZE THE LIKELIHOOD OF A REJECTED FINANCIAL TRANSACTION OCCURRING: • Be sure that you are using the most current bank routing and account information. • If you have your tax return professionally prepared, the financial information used from a prior year return often carries over to the current return. It is important to verify your bank routing and account information from a check with your tax preparer. This will ensure the information is accurate and current in the event that a bank account previously used was closed or changed either by you or the financial institution. • If you prepare your tax return at home using tax preparation software, the financial information used from a prior year return often carries over to the current return. It is important that you verify this information by reviewing the bank routing and account information from a current check. This will ensure the information is accurate and current. • If you prepare your tax return by hand using a paper return form, be sure that all numbers entered when requesting a direct deposit of refund are clear and legible. • If making a payment using MyTaxes, be sure that the bank routing and account numbers being used are current. • If scheduling a delayed debit payment for an electronic return filed prior to the due date, make sure that the bank routing and account numbers being used will be active on the scheduled date. • Be sure that funds are available in your bank account to cover the payment when checks or delayed debit payments are presented for payment.

16 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov TIPS ON FILING A PAPER RETURN The Tax Division processes E-filed returns more quickly than paper returns. However, if you file a paper return there are several things you can do to speed-up the processing of your return. Faster processing means faster refunds! • Make sure you have received all W-2s, 1099s, and other tax documents for the 2023 tax year. • Complete your federal income tax return first. • Do not use prior year forms. • SEND all W-2s, 1099s, K-1s or WV NRW-2s with the Tax return. • Paper returns are electronically scanned. The processing of the return (and any refund) is delayed when information on the return is not clear. • Use BLACK INK. Do not use pencils, colored ink, or markers. • Do not write in the margins unless specifically instructed to do so. • Always put entries on the lines, not to the side, above or below the line. • Do not submit photocopies to the Division. • Lines where no entry is required should be left blank. Do not fill in with zeros. • Do not use staples. • Make sure all required forms and schedules are included with the tax return. • Sign your return. • Write your name and address clearly using BLOCK CAPITAL LETTERS as in the following example: SMI TH JR WAYLON W Last Name Suffix Your First Name MI MI LLER AMELI A H Spouse’s Last Name – Only if different from Last Name above Suffix Spouse’s First Name MI l 234 N 5TH ST First Line of Address Second Line of Address ANYWHERE WV 55555 6789 City State Zip Code • NEVER USE COMMAS when filling in dollar amounts. • Round off amounts to WHOLE DOLLARS – NO CENTS. • Do not use parentheses ( ) for a negative number. Use a dark, bold negative sign: -8300 rather than (8300). • Print your numbers like this: 0 l 2 3 4 5 6 7 8 9 Do not use: 0 1 4 7 • Do not add cents in front of the preprinted zeros on entry lines. Numbers should be entered as shown below: Federal Adjusted Gross Income 4 0000.00 Additions to Income .00 Subtractions from Income 8000.00 West Virginia Adjusted Gross Income 32000.00

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 17 GENERAL INFORMATION 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 2023, 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 file a federal return. Your exemptions are to be determined following the rules on page 24. • You are claiming a SCTC or HEPTC credit • You are due a refund. You are not required to file 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. RESIDENCY STATUS RESIDENT A resident is an individual who: • Spends more than 30 days in West Virginia with the intent of West Virginia becoming his/her permanent residence; or • Maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though he/she may also be considered a resident of another state. PART-YEAR RESIDENT A part-year resident is an individual who changes his/her residence either: • From West Virginia to another state, or • From another state to West Virginia during the taxable year. FULL-YEAR NONRESIDENT A full-year nonresident is an individual who is: • A resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside West Virginia; or • A resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia. SPECIAL NONRESIDENTS A Special Nonresident is an individual who is: • A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year; and • Your only source of West Virginia income was from wages and salaries. • Mark the nonresident special box on the front of the return and complete Part II of Schedule A. Nonresidents who DO NOT have West Virginia source income or withholdings are not required to file a West Virginia return. IT-140 NRC-COMPOSITE RETURN Nonresident individuals who are partners in a partnership, shareholders in a S corporation or beneficiaries of an estate or trust that derives income from West Virginia sources may elect to be included on a nonresident composite return. If this election is made, the IT-140NRC is filed by the pass-through entity and eliminates the need for the individual to file a separate nonresident/ part-year resident return for income reported on the IT-140NRC. A $50 processing fee is required for each composite return filed. If a separate individual return is filed, the nonresident must include the West Virginia income derived from the pass-through entity filing the composite return. Credit may be claimed for the share of West Virginia income tax remitted with the composite return.The IT-140NRC is available on our website at tax.wv.gov.

18 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov AMENDED RETURN Use the version of Form IT-140 that corresponds to the tax year to be amended and check the “Amended Return” box. These forms and corresponding instructions are available on our website at tax.wv.gov. You must file a West Virginia amended return if any of the following conditions occur: • To correct a previously filed return; or • You filed an amended federal income tax return and that change affected your West Virginia tax liability; or • The Internal Revenue Service made any changes to your federal return (i.e., change in federal adjusted gross income, change in exemptions, etc.). If either you or the Internal Revenue Service make a change to your federal return which causes either and increase or decrease in your Federal Adjusted Gross Income, an amended West Virginia return must be filed within ninety (90) days after a final determination for such change is made. A copy of your amended federal income tax return must be enclosed with the West Virginia amended return. WV amended returns cannot be processed until the IRS has processed the amended federal return. Do not enclose a copy of your original return. If you are changing your filing status from married filing jointly to married filing separately or from married filing separately to married filing jointly, you must do so in compliance with federal guidelines. If your original return was filed jointly and you are amending to file separately, your spouse must also file an amended separate return. If the amended return is filed after the due date, interest and penalty for late payment will be charged on any additional tax due. An additional penalty will be assessed if you fail to report any change to your federal return within the prescribed time. An explanation must be provided as to why you are amending your return. Please complete page 47 and submit with the amended return. NONRESIDENT/PART-YEAR RESIDENT A part-year resident is subject to West Virginia tax on the following: • Taxable income received from ALL sources while a resident of West Virginia; • West Virginia source income earned during the period of nonresidence; and • Applicable special accruals. WEST VIRGINIA SOURCE INCOME The West Virginia source income of a nonresident is derived from the following sources included in your federal adjusted gross income: • Real or tangible personal property located in West Virginia; • Employee services performed in West Virginia; • A business, trade, profession, or occupation conducted in West Virginia; • An S corporation in which you are a shareholder; • Your distributive share of West Virginia partnership income or gain; • Your share of West Virginia estate or trust income or gain and royalty income; • West Virginia Unemployment Compensation benefits; • Prizes awarded by the West Virginia State Lottery. West Virginia source income of a nonresident does not include the following income even if it was included in your federal adjusted gross income: • Annuities and pensions; • Interest, dividends or gains from the sale or exchange of intangible personal property unless they are part of the income you received from conducting a business, trade, profession, or occupation in West Virginia; • Gambling winnings, other than prizes awarded by the West Virginia State Lottery as described above, unless you are engaged in the business of gambling (file a Schedule C related to gambling activity for federal income tax purposes) and you engage in that business, trade, profession, or occupation in West Virginia. NONRESIDENTS AND PART-YEAR RESIDENTS MUST FIRST COMPLETE LINES 1 THROUGH 7 OF FORM IT-140, THEN COMPLETE SCHEDULE A. Income earned outside of West Virginia may not be claimed on Schedule M as other deductions. Please use Schedule A. To compute tax due, use the calculation worksheet located on page 8. (Instructions for Schedule A can be found on pages 30 through 32.) INCOME. In Column A of Schedule A, you must enter the amounts from your federal return. Income received while you were a resident of West Virginia must be reported in Column B. Income received from West Virginia sources while a nonresident of West Virginia must be reported in Column C. ADJUSTMENTS. The amounts to be shown in each line of Column B and/or Column C of Schedule A are those items that were actually paid or incurred during your period of residency, or paid or incurred as a result of the West Virginia source income during the period of nonresidence. For example, if you made payments to an Individual Retirement Account during the entire taxable year, you may not claim any payments made while a nonresident unless the payments were made from West Virginia source income. However, you may claim the full amount of any payments made during your period of West Virginia residency. SPECIAL ACCRUALS. In the case of a taxpayer changing from a RESIDENT to a NONRESIDENT status, the return must include all items of income, gain, or loss accrued to the taxpayer up to the time of his change of residence. This includes any amounts not otherwise includible on the return because of an election to report income on an installment basis. The return must be filed on the accrual basis whether or not that is the taxpayer’s established method of reporting. For example, a taxpayer who moves from West Virginia and sells his West Virginia home or business on an installment plan must report all income from the sale in the year of the sale, even though federal tax is deferred until the income is actually received.

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 19 FILING STATUS There are five (5) filing status categories for state income tax purposes. Your filing status will determine the rate used to calculate your tax. • Single • Head of Household • Married Filing Jointly. You must have filed a joint federal return to be eligible to file a joint state return. If you filed a joint federal return, you may elect to file your state return as either “Married Filing Jointly” using the state’s tax Rate Schedule I or as “Married Filing Separately” using Rate Schedule II. • Married Filing Separately. If you are married but filed separate federal returns, you MUST file separate state returns. If you file separate returns you must use the “Married Filing Separately” tax Rate Schedule II to determine your state tax. • Widow(er) with a dependent child. When joint federal but separate state returns are filed, each spouse must report his/her federal adjusted gross income separately as if the federal adjusted gross income of each had been determined on separately filed federal returns. If one spouse was a resident of West Virginia for the entire taxable year and the other spouse a nonresident for the entire taxable year and they filed a joint federal income tax return, they may choose to file jointly as residents of West Virginia. The total income earned by each spouse for the entire year, regardless of where earned, must be reported on the joint return as taxable to West Virginia. No credit will be allowed for income taxes paid to the other state. A joint return may not be filed if one spouse changes residence during the taxable year, while the other spouse-maintained status as a resident or nonresident during the entire taxable year. DECEASED TAXPAYER A return must be filed for a taxpayer who died during the taxable year. This will serve as notification to close the tax account for the deceased taxpayer. Check the box “DECEASED” and enter the date of death on the line provided. If a joint federal return was filed for the deceased and the surviving spouse, the West Virginia return may be filed jointly. The surviving spouse should write on the signature line for the deceased “filing as surviving spouse”. If a refund is expected, a completed Schedule F must be enclosed with the return so the refund can be issued to the surviving spouse or to the decedent’s estate. Schedule F may be found on page 41. EXEMPTIONS You can no longer claim personal exemptions on your federal income tax return. West Virginia has retained personal exemptions under the same rules applicable under federal law in prior years. The West Virginia personal exemption allowance is $2,000 per allowable exemption, or $500 if someone else can claim an exemption for you on their return. See the rules for personal exemptions on page 24. ITEMIZED DEDUCTIONS The State of West Virginia does not recognize most itemized deductions for personal income tax purposes. Consequently, the only itemized deductions allowed to be claimed from the federal income tax return are gambling losses. PROPERTY TAX CREDITS The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. If you qualify for both credits, a state return must be filed to receive the credits, even if you have no federal requirement. SENIOR CITIZENS TAX CREDIT. Credit eligibility is restricted to taxpayers who participate in the Homestead Exemption program (administered by the county assessor’s office), who incur and pay property taxes and whose federal adjusted gross income is less than 150% of federal poverty guidelines. The maximum federal adjusted gross income level is $21,870 for a single person household plus an additional $7,710 for each additional person in the household (e.g., $29,580 for a two-person household). You will receive form WV SCTC-A by mail if you participate in the Homestead Exemption program. If you are only claiming the SCTC-A and are not required to file a tax return, you only need to submit the SCTC-A form. If you are claiming both the SCTC-A and the HEPTC-1 you need to file a state tax return to claim the credits. Additional information can be found on page 34 of this booklet and in Publication TSD-411 which can be found on our website at tax.wv.gov. HOMESTEAD EXCESS PROPERTY TAX CREDIT. The Homestead Excess Property Tax Credit provides a refundable credit of up to $1,000 for low-income property owners whose real property tax, less senior citizen tax credit, paid on your OWNER-OCCUPIED home exceeds 4% of your income (gross household income including social security benefits). Low-income is defined as federal adjusted gross income that is 300% or less of the federal poverty guideline, based upon the number of individuals in the family. Eligibility for the Homestead Exemption program is not necessary to qualify for this credit. Schedule HEPTC-1 on page 9 must be completed in its entirety to determine eligibility to claim the credit. A completed Schedule HEPTC-1 and Class 2 receipt showing payment must be filed with you return to claim the Homestead Excess Property Tax Credit.

20 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov SPOUSES OF UNITED STATES MILITARY SERVICE MEMBERS Beginning with taxable year 2009, spouses of military service members may be exempt from West Virginia income tax on wages received from services performed in West Virginia if all three of the following conditions are met: • The service member is present in West Virginia in compliance with military orders; • The spouse is in West Virginia solely to be with the service member; and • The spouse maintains domicile in another state. It is not a requirement for both spouses to have the same state of domicile, nor in the case of border installations, live in the state where the service member is stationed. Eligible spouses wishing to claim this exemption from income tax may file a revised Form IT-104 with the spouse’s employer and must also attach a copy of their “spouse military identification card” when providing this form to their employer. See TSD 443 for more information. Any refunds for taxable year 2023 may be claimed on a properly filed IT-140 indicating “Nonresident Military Spouse” above the title on the first page. Military spouses should check the Nonresident Special box on Form IT-140 and complete Part II of Schedule A. A copy of their State of Legal Residence Certificate, form DD2058, must be enclosed with their return when it is filed. Nonresident military service members and their spouses may be liable for West Virginia income tax on other types of West Virginia income such as business income, interest income, unemployment compensation, etc. These types of income are reported on the Schedule A (see pages 7 & 8). MEMBERS OF THE ARMED FORCES If your legal residence was West Virginia at the time you entered military service, assignment to duty outside the state does not change your West Virginia residency status. You must file your return and pay the tax due in the same manner as any other resident individual unless you did not maintain a physical presence in West Virginia for more than 30 days during the taxable year. If, during 2023, you spent more than 30 days in West Virginia, you are considered to be a West Virginia resident for income tax purposes and must file a resident return and report all of your income to West Virginia. If there is no West Virginia income tax withheld from your military income, you may find it necessary to make quarterly estimated tax payments using Form IT-140ES. If, during 2023, you did not spend more than 30 days in West Virginia and had income from a West Virginia source, you may be required to file an income tax return with West Virginia as any other nonresident individual, depending upon the type of income received. A member of the Armed Forces who is domiciled outside West Virginia is considered to be a nonresident of West Virginia for income tax purposes; therefore, his/her military compensation is not taxable to West Virginia even though he/she is stationed in West Virginia and maintains a permanent place of abode therein. Check the Nonresident Special box on Form IT-140 and complete Part II of Schedule A. A copy of your military orders and Form DD2058 must be enclosed with the return. Combat pay received during 2023 is not taxable on the federal income tax return. Therefore, it is not taxable on the state return. ACTIVE DUTY MILITARY PAY. A West Virginia National Guard and Reserve service member is entitled to a decreasing modification while on active duty in support of the contingency operation as defined in Executive Order 13223 and subsequent amendments - such as those called to active duty as part of Operation Noble Eagle, Operation Enduring Freedom, Operation Iraqi Freedom, Operation New Dawn, and Operation Inherent Resolve, as well as any other current or future military operations deemed to be part of the Overseas Contingent Operations (OCO). The President’s memorandum applies to any West Virginia National Guard and Reserve service members called to active duty in support of the OCO, whether deployed or stateside. This income is shown on Schedule M as a decreasing modification to your federal adjusted gross income. A copy of your military orders and W-2 must be included with the return when it is filed. Active Military Separation If you are a West Virginia resident on active duty for at least 30 continuous days and have separated from active military service, your active duty military pay from the armed forces of the United States, the National Guard, or Armed Forces Reserve is an authorized modification decreasing your federal adjusted gross income; however, only to the extent the active duty military pay is included on your federal adjusted gross income for the tax year it was received. A copy of your military orders, DD 214, and W-2 must be included with your return when filed. See TSD 443 for more information. 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 26. 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. See instructions on page 27.

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 21 AUTISM MODIFICATION For tax years beginning on or after January 1, 2011, a modification was created reducing federal adjusted gross income in the amount of any qualifying contribution to a qualified trust maintained for the benefit of a child with autism. Any established trust must first be approved by the West Virginia Children with Autism Trust Board. The modification is claimed on Schedule M with maximum amounts of $1,000 per individual filer and persons who are married but filing separately and $2,000 per year for persons married and filing a joint income tax return. TAXPAYERS OVER AGE 65 OR DISABLED An individual, regardless of age, who was certified by a physician as being permanently and totally disabled during the taxable year, or an individual who was 65 before the end of the taxable year may be eligible for certain modifications that will reduce their federal adjusted gross income for West Virginia income tax purposes up to $8,000. See instructions for Schedule M on page 27 and 28. SURVIVING SPOUSE Regardless of age, a surviving spouse of a decedent may be eligible for a modification reducing his/her income up to $8,000 provided he/she did not remarry before the end of the taxable year. The modification is claimed on Schedule M. The decedent must have attained the age of 65 prior to his/her death or, regardless of age, must have been certified as permanently and totally disabled. See instructions for Schedule M on page 28 to determine if you qualify for this modification. The surviving spouse should write on the signature line for the deceased “filing as surviving spouse”. A surviving spouse who has not remarried at any time before the end of the taxable year for which the return is being filed may claim an additional exemption for the two (2) taxable years following the year of death of his/her spouse. 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 on the state return. This deduction can be claimed on Schedule M. Unqualified withdraws from the plan/trust must be reported on Schedule M. For more information regarding participation in this program, contact SMART529TM Service Center at 1-866-574-3542. GAMBLING LOSS Gambling losses may be deducted up to the amount of winnings and only if you itemized on your federal 1040. Both of these criteria must be met in order to be eligible to deduct the loss. You will need to submit a copy of pages 1-2 of the 1040, Schedule A from the 1040, and copies of the W-2's. For tax years 2020-2022, you may file an amended return to claim gambling losses. Report the gambling losses on the Autism Modification Line of Schedule M. You must attach the same support listed above to receive the credit.See TDS TSD 432 for more information. FILING REQUIREMENTS FOR CHILDREN UNDER AGE 18 WHO HAVE UNEARNED (INVESTMENT) INCOME Any child under the age of 18 who has investment income and whose parents qualify and elect to report that income on their return, is not required to file a return with the State of West Virginia. This election is made in accordance with federal guidelines. Any child under the age of 18 whose income is not reported on his/her parent’s return must file their own West Virginia return and report all of their income. If the child is claimed as an exemption on their parent’s return, he/she must claim zero exemptions on the state return and claim a $500 personal exemption allowance. REFUND OF OVERPAYMENT A return must be filed to obtain a refund of any overpayment. In order to receive a refund of an overpayment of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you. Any unclaimed payments or adjustments that increase overpayment will be applied to the following period unless written request is received for overpayment to be refunded. DIRECT DEPOSIT You may have your refund directly deposited into your bank account. To avoid delay of your direct deposit, verify your routing and account numbers from a check before filing your return. Refunds are issued in the form of United States currency. If you choose to have your refund direct deposited, your depositor must be capable of accepting US currency. Taxpayers should note that direct deposit information cannot be added to a return that has already been submitted for that taxable year without amending. PENALTIES AND INTEREST Interest must be added to any tax due that is not paid by the due date of the return even if an extension of time for filing has been granted. The rate of interest will be fixed every year to equal the adjusted prime rate charged by banks (as of the first business day of the preceding December) plus three percentage points. Visit www.tax.wv.gov in order to obtain the current interest rate.

22 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov Penalties (i.e. Additions to Tax) for late filing can be avoided by sending in your return by the due date. The law provides that a penalty of five percent (5%) of the tax due for each month, or part of a month, may be imposed for the late filing of the return up to a maximum of twenty-five percent (25%) unless reasonable cause can be shown for the delay. The law provides that an additional penalty may be imposed for not paying your tax when due. This penalty is one-half of one percent (½ of 1%) of the unpaid balance of tax for each month, or part of a month, the tax remains unpaid, up to a maximum of twenty-five percent (25%). You may access an Interest and Additions to Tax Calculator on our website at tax.wv.gov or you may call (304) 558-3333 or 1-800-982-8297 for assistance. See TSD 365 for more information. The West Virginia Tax Crimes and Penalties Act imposes severe penalties for failing to file a return or pay any tax when due, or for making a false return or certification. The mere fact that the figures reported on your state return are taken from your federal return will not relieve you from the imposition of penalties because of negligence or for filing a false or fraudulent return. The statute of limitations for prosecuting these offenses is three years after the offense was committed. PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX WHO MUST PAY THE UNDERPAYMENT PENALTY? You may be charged a penalty if you did not have enough West Virginia state income tax withheld from your income or pay enough estimated tax by any of the due dates. This may be true even if you are due a refund when you file your return. The penalty is computed separately for each due date (quarter). You may owe a penalty for an earlier due date (quarter) even if you make large enough payments later to make up the underpayment. You may owe the penalty if you did not pay at least the smaller of 90% of your current year tax liability; or 100% of your prior tax liability (if you filed a prior year return that covered a full 12 months). EXCEPTIONS TO THE PENALTY You will not have to pay any penalty if either of these exceptions apply: 1. You had $0 tax after credit for the prior year and meet ALL of the following conditions: • your prior year tax return was (or would have been had you been required to file) for a taxable year of twelve months; • you were a citizen or resident of the United States throughout the preceding taxable year; • your tax liability for the current year is less than $5,000. 2. The total tax shown on your current return minus the tax you paid through West Virginia withholding is less than $600. If you file your tax return and pay any tax due on or before February 1, no fourth quarter penalty is due. SPECIAL RULES FOR FARMERS If at least two-thirds of your gross income for this year was from farming sources, the following special rules apply: 1. You are only required to make one payment for the taxable year (due January 18). 2. The amount of estimated tax required to be paid is sixty-six and two-thirds percent (66 ⅔%) instead of ninety percent (90%). 3. If you fail to pay your estimated tax by January 18, but you file your return and pay the tax due on or before the first day of March, no penalty is due. The West Virginia Tax Division will calculate the penalty for you. You will receive a notice for the amount of penalty due. To avoid future penalties, you should increase your withholding or begin making quarterly estimated payments for tax year 2024. WAIVER OF PENALTY If you are subject to underpayment penalty, all or part of the penalty will be waived if the West Virginia Tax Division determines that: 1. The penalty was caused by reason of casualty or disaster; 2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable. To request a waiver of the penalty, check the box for and enclose a signed statement explaining the reasons you believe the penalty should be waived (see page 47). If you have documentation substantiating your statement, enclose a copy. The Division will notify you if your request for waiver is not approved. RETURNED PAYMENT CHARGE The Tax Division will recover a $15.00 fee associated with returned electronic bank transactions. These bank transactions include but are not limited to the following: • Direct Debit (payment) transactions returned for insufficient funds. • Stopped payments. • Bank refusal to authorize payment for any reason. • Direct Deposit of refunds to closed accounts. • Direct Deposit of refunds to accounts containing inaccurate or illegible account information. Paper Checks returned for insufficient funds will incur a $28.00 fee. CREDIT FOR ESTIMATED TAX You must make quarterly estimated tax payments if your estimated tax liability (your estimated tax reduced by any state tax withheld from your income) is at least $600, unless that liability is less than ten percent (10%) of your estimated tax. The total estimated tax credit to be claimed on your return is the sum of the payments made with the quarterly installments for taxable year 2023, any overpayments applied from your 2022 personal income tax return and any payments made with your West Virginia Application for Extension of Time to File (WV 4868).

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 23 EXTENSION OF TIME If you obtain an extension of time to file your federal income tax return, you are automatically allowed the same extension of time to file your West Virginia income tax return. Enter the date of the federal extension was granted in the appropriate box on page 1 of IT-140. If a federal extension was granted electronically, write “Federal Extension Granted” and the confirmation number at the top of the West Virginia return. Also, enter the extended due date in the appropriate box. A copy of Federal Schedule 4868 must be enclosed with your return. If you only need an extension of time to file the West Virginia return, you must submit a completed West Virginia Application for Extension of Time to File (WV 4868). This is not an extension to pay. SIGNATURE Your return MUST be signed. A joint return must be signed by both spouses. If you and your spouse (if filing a joint return) do not sign the return, it will not be processed. If the return is prepared by an authorized agent of the taxpayer, the agent must provide their FEIN, sign the return, date and enter their phone number. If a joint federal return was filed for a deceased taxpayer, the surviving spouse should write on the signature line for the deceased “filing as surviving spouse”. WEST VIRGINIA INCOME TAX WITHHELD Electronic Filing – It is not necessary to submit withholding documents since this information will transmit electronically once entered within the software. No need to submit a paper return if confirmation was received. Paper Filed Returns – Enter the total amount of West Virginia tax withheld as shown on your withholding documents. If you are filing a joint return, be sure to include any withholding for your spouse. Original withholding documents (W-2’s, 1099’s, K-1’s, and NRW-2’s) must be enclosed with your paper return. Failure to submit this documentation will result in the disallowance of the credit claimed. Note: Local or municipal fees cannot be claimed as West Virginia income tax withheld. If the withholding source is for a nonresident sale of real estate transaction, a form WV NRSR must be completed and on file with the Tax Division prior to submitting a tax return. On your tax return, mark the box, submit Schedule D, and form 8949 or 4797 from your federal return. FAILURE TO RECEIVE A WITHHOLDING TAX STATEMENT (W-2) If you fail to receive a withholding tax statement (Form W-2, W-2G, or 1099) from an employer by February 15th, you may file your income tax return using a substitute form. All efforts to obtain a W-2 statement from the payer must be exhausted before a substitute form will be accepted. West Virginia Substitute W-2 (Form WV IT-102-1) must be completed and retained for your records in the same manner as Form W-2 for a period of not less than three years. This information may be obtained from your pay stub(s). DO NOT use federal Form 4852 (Substitute for W-2). It does not provide all the necessary information and WILL NOT be accepted. PRIOR YEAR TAX LIABILITIES Taxpayers who have delinquent state or federal tax liabilities may not receive the full amount of their tax refund. If you have an outstanding state or federal tax lien, your refund will be reduced and applied to your past due liability. If a portion of your refund is captured, you will receive a notice and the balance of the refund. Any final unpaid West Virginia personal income tax liabilities may be referred to the United States Treasury Division in order to recover the balance due from your federal income tax refund. IRS INFORMATION EXCHANGE The West Virginia Tax Division and the Internal Revenue Service share tax information including results of any audits. Differences, other than those allowed under state law, will be identified and may result in the assessment of a negligence penalty. Taxpayers may be subject to further investigation and future audits. INJURED SPOUSE You may be considered an injured spouse if you file a joint return and all or part of your refund was, or is expected to be, applied against your spouse’s past due child support payments or a prior year tax liability. You must file an injured spouse allocation form (Form WV-8379) to claim your part of the refund if all three of the following apply: • You are not required to pay the past due amount; • You received and reported income (such as wages, taxable interest, etc.) on a joint return; and • You made and reported payments such as West Virginia tax withheld from your wages or estimated tax payments. If all of the above apply and you want your share of the joint return refund, you must: 1. Check the injured spouse box on the front of the return; 2. Complete the West Virginia Injured Spouse Allocation Form, WV-8379; and 3. Enclose the completed form with your West Virginia personal income tax return. DO NOT check the injured spouse box unless you qualify as an injured spouse and have enclosed the completed form with your return. This will cause a delay in the processing of your refund. TAX DIVISION PROCESSING AND PROCEDURES The Tax Division has a modern tax system that allows us to better serve you. This system decreases processing time and allows us to contact taxpayers in a timely manner. If a change has been made to your return, you will first receive a letter from us explaining the change. If there is additional tax due, you will receive a Statement of Account. If you disagree with the balance due, return a copy of the statement with your comments and provide any additional schedules to substantiate your claim. You will receive a statement of account on a monthly basis until your outstanding liability is either paid or your account is settled. If you sent us information and receive a second Statement of Account, it may be a timing issue. Please allow sufficient time for mailing and processing of the additional information before you contact us again.

24 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov FORM IT-140 INSTRUCTIONS FORM IS ON PAGES 1-2 & 51-52 The due date for filing your 2023 West Virginia Personal Income Tax return is April 15, 2024, unless you have a valid extension of time to file. The starting point for the West Virginia income tax return is your federal adjusted gross income. Therefore, you must complete your federal return before you can begin your state return. It is not necessary to enclose a copy of your federal return with your West Virginia return. SOCIAL SECURITY NUMBER - Print your social security number as it appears on your social security card. NAME & ADDRESS - Enter your name and current address in the spaces provided. If you are married and filing a joint return or married filing separate returns, fill in your spouse’s name and your spouse’s social security number. If the taxpayer or spouse died during the taxable year, check the box by the decedent’s social security number and enter date of death on the line provided. AMENDED RETURN - Enter a check mark in this box if you are filing an amended return. Be sure to use the form corresponding to the tax year being amended. Enclose the reason for amendment with the amended return using the space provided on page 47 of the booklet. It may also be necessary to include a copy of the federal 1040X with the West Virginia amended return. If you previously requested a debit from your account on the original return and needs to be stopped, please contact Taxpayer Services at (304) 558-3333. NONRESIDENT SPECIAL - Enter a check mark in this box if you qualify to file as a Special Nonresident (see page 17) and complete Schedule A, Part II found on page 8. DO NOT check the Nonresident/Part-Year Resident box if you are filing as a Special Nonresident. NONRESIDENT OR PART-YEAR RESIDENT - Enter a check mark in this box if you are filing as a nonresident or part-year resident (See page 18). INJURED SPOUSE - If filing an injured spouse claim (Form WV-8379), enter a check mark in the Injured Spouse Box (See page 23). Filing Status CHECK ONLY ONE - Your filing status is generally the same filing status shown on your federal return. See page 19 for more information regarding your filing status. EXEMPTIONS You can deduct $2,000 for every exemption claimed in your exemption schedule. (a) YOU - Enter “1” in box (a) for yourself if you cannot be claimed as a dependent on another person’s return. (b) SPOUSE - Enter “1” in box (b) for your spouse only if your filing status is married filing jointly and your spouse can’t be claimed as a dependent on another person’s return. (c) DEPENDENTS - Enter the number of eligible dependents in box (c). Provide the name, SSN and date of birth in the dependent section. If eligible dependents total more than 4, use the Schedule for Additional Dependents found on page 49. Generally, qualifying dependents must meet the following test: 1. They are related to you (child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them, etc.) or they were a part of your household for the entire year. 2. They were: a. Under the age of 19 at the end of 2023 and were younger than you; b. Under the age of 24 at the end of 2023, a student, and younger than you; or c. Any age and permanently and totally disabled. 3. They did not provide over half of his or her own support for 2023. 4. They didn’t file a joint return for 2023 or is filing such a return only to claim a refund of withheld income tax or estimated tax paid. 5. They lived with you for more than half of 2023. You cannot claim any dependents if you can be claimed as a dependent on another person’s return. (d) SURVIVING SPOUSE - If you are eligible to claim an additional exemption as a surviving spouse, enter the spouse’s social security number and year of death and enter “1” in box (d). See page 21 for additional information. A surviving spouse may claim an additional exemption for the two (2) taxable years following the year in which the spouse died, provided he/she has not remarried before the end of the taxable year for which the return is being filed. (e) TOTAL - Enter the total number of exemptions claimed in boxes (a) through (d) in box (e). LINES 1 THROUGH 26 OF FORM IT-140 Complete According to the following Instructions LINE 1 FEDERAL ADJUSTED GROSS INCOME. Enter your federal adjusted gross income as shown on Federal Form 1040. LINE 2 ADDITIONS TO INCOME. Enter the Total Additions shown on Schedule M (page 4). See page 29 for additional information. LINE 3 SUBTRACTIONS FROM INCOME. Enter the Total Subtractions from income shown on Schedule M (page 4). See page 26 for additional information. LINE 4 WEST VIRGINIA ADJUSTED GROSS INCOME. Enter the result of line 1 plus line 2 minus line 3. LINE 5 LOW-INCOME EARNED INCOME EXCLUSION. To determine if you qualify for this exclusion, complete the worksheet on page 29 and enter the qualifying exclusion on this line. LINE 6 EXEMPTIONS. Enter the number of exemptions shown in box e (under “Exemptions” above) and multiply that number by $2,000. If you claimed zero exemptions, enter $500 on this line. LINE 7 WEST VIRGINIA TAXABLE INCOME. Line 4 minus lines 5 and 6 and enter the result on this line. If less than zero, enter zero. LINE 8 WEST VIRGINIA INCOME TAX. Check the appropriate box to indicate the method you used to calculate your tax.

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 25 RESIDENTS • If your filing status is single, head of household, widow(er) with a dependent child or married filing jointly and your taxable income is less than $100,000, apply the amount of taxable income shown on line 7 to the Tax Table on page 36 and enter your tax on this line. • If your filing status is single, head of household, widow(er) with a dependent child or married filing jointly and your taxable income is over $100,000, use Rate Schedule I on page 35 to compute your tax. • If your filing status is Married Filling Separately you MUST use RATE SCHEDULE II to compute your tax. NONRESIDENTS AND PART-YEAR RESIDENTS • If you are a nonresident or part-year resident of West Virginia, you must first complete lines 1 through 7 of Form IT-140, then complete Schedule A on pages 7 and 8. LINE 9 CREDITS FROM TAX CREDIT RECAP SCHEDULE. Enter Total Credits shown on last line of the Tax Credit Recap Schedule. LINE 10 TOTAL INCOME TAX DUE. LINE 8 minus LINE 9. If line 9 is greater than line 8, enter zero. LINE 11 PREVIOUS REFUND OR CREDIT. Enter the amount of any overpayment previously refunded or credited from your original return (amended returns only). PENALTY DUE. If line 8 minus line 9, 14,16,17,18, and 19 is greater than $600, you may be subject to a penalty for underpayment of tax. The penalty is computed separately for each installment due date. Therefore, you may owe the penalty for an earlier due date even if you paid enough tax later to make up the underpayment. This is true even if you are due a refund when you file your tax return. Check the box if you are requesting a waiver, or are a qualified farmer. Include a description of what you are requesting on the Request for Estimated Penalty Waiver from page 47. LINE 12 WEST VIRGINIA USE TAX DUE. Use tax is due on purchases of goods and services in which you did not pay Sales Tax. If you did not pay sales tax you must report and pay Use Tax. Use Schedule UT on page 44 to calculate this tax if applicable. LINE 13 TOTAL AMOUNT DUE. Add lines 10 through 13. LINE 14 WEST VIRGINIA INCOME TAX WITHHELD. Enter the total amount of West Virginia tax withheld as shown on your withholding documents. If you are filing a joint return, be sure to include any withholding for your spouse. Original withholding documents (W-2’s, 1099’s, K-1’s, and NRW-2’s) must be enclosed with your return. Failure to submit this documentation will result in the disallowance of the credit claimed. Local or municipal fees cannot be claimed as West Virginia income tax withheld. When claiming withholding from NRSR, check the box on line 15 and enclose Schedule D and Form 8949 or 4797 from your federal return. Make sure you have filed your NRSR prior to filing the IT-140. LINE 15 ESTIMATED TAX PAYMENTS. Enter the total amount of estimated tax payments paid by you (and your spouse) for taxable year 2023. Include any 2022 overpayment you carried forward to 2023 and any payment made with your West Virginia Application for Extension of Time to File (WV 4868). LINE 16 NON-FAMILY ADOPTION TAX CREDIT. Enter the amount of allowable credit from the West Virginia Non-family Adoption Credit Schedule, NFA-1, found on our website. This schedule must be submitted with Form IT-140 to claim this credit. If the schedule and final court document are not provided, the credit will be denied. LINE 17 SENIOR CITIZEN TAX CREDIT. Complete Schedule SCTC-A and enter amount of credit from line 2, part III if you are eligible for the credit. Note: You only need to file a return to claim the SCTC-A when you are also claiming the HEPTC-1. If you are not claiming the HEPTC-1, then you do not need to complete a return to claim this credit unless you are required to file a federal return. LINE 18 HOMESTEAD EXCESS PROPERTY TAX CREDIT. Enter the amount of line 9 from Schedule HEPTC-1 (page 9). The Schedule HEPTC-1 and the Class 2 property tax receipt must be submitted with the tax return. Failure to submit these will result in denial of the credit. LINE 19 BUILD WV PROPERTY VALUE ADJUSTMENT REFUNDABLE TAX CREDIT. Enter the amount of line 21 from Schedule PVA-2. The Schedule PVA-2 and a copy of the Certificate from the Office of Economic Development must be submitted with the tax return. Failure to submit these will result in denial of the credit. LINE 20 AMOUNT PAID WITH ORIGINAL RETURN. Enter the amount, if any, paid on your original return. (amended returns only) LINE 21 TOTAL PAYMENTS AND CREDITS. Add lines 15 through 20. LINE 22 BALANCE DUE THE STATE. Line 14 minus line 21. This is the total balance due the State. You may make a payment by ACH Debit through MyTaxes at mytaxes.wvtax.gov. This is the fastest way to pay your balance due. If you send a check or money order, write your social security number and "2023 Form IT 140" on it. The Tax Division may convert your check into an electronic transaction. Receipt of your check is considered your authorization for the Tax Division to convert your check into an ACH Debit entry (electronic withdrawal) to your bank account. If Line 21 is greater than line 14, complete line 23. LINE 23 TOTAL OVERPAYMENT. Line 21 minus line 14. LINE 24 DONATIONS. If you (and your spouse) wish to make a contribution, enter the total amount of your contribution on line 24. Your overpayment will be reduced, or your payment increased by this amount. 24A) THE WEST VIRGINIA CHILDREN’S TRUST FUND. Funds community projects that keep children free from abuse and neglect. Examples include public awareness activities, school-based programs, programs for new parents, and family resource centers. To learn more about the West Virginia Children’s Trust Fund or to make a direct contribution, visit the website http://wvctf.org or write to West Virginia Children’s Trust Fund, P.O. Box 3192, Charleston, WV 25332 or call 304-617-0099. Donations made to the West Virginia Children’s Trust Fund are tax deductible on your federal income tax return as an itemized deduction. 24B) THE WEST VIRGINIA DIVISION OF VETERANS ASSISTANCE. Provides nursing home and health care for aged and disabled veterans in the West Virginia Veterans Home. 24C) DONEL C. KINNARD MEMORIAL STATE VETERANS CEMETERY. Donations fund operation and maintenance of the cemetery. LINE 25 AMOUNT TO BE CREDITED TO YOUR 2024 ESTIMATED TAX ACCOUNT. Enter the amount of your overpayment you wish to have credited to your 2024 estimated tax account. Any unclaimed payments or adjustments that increase overpayment will be applied to the following period unless written request is received for overpayment to be refunded. LINE 26 REFUND. Line 23 minus line 24 and line 25. This is the amount of your refund. To receive a refund of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you.

26 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov SCHEDULE M INSTRUCTIONS FORM IS ON PAGE 3 & 4. Complete Schedule M to report increasing or decreasing modifications to your federal adjusted gross income. Taxpayers who are at least age 65 OR are certified as permanently and totally disabled during 2023 are eligible to receive a deduction of up to $8,000 of their taxable income. The Senior Citizen Deduction can be claimed by taxpayers who were at least age 65 on December 31, 2023. Eligible taxpayers MUST enter their year of birth in the space provided and complete all boxes on lines 47. The Disability Deduction can be claimed by taxpayers under age 65 who have been medically certified as unable to engage in any substantial gainful activity due to physical or mental impairment. MODIFICATIONS MODIFICATIONS DECREASING FEDERAL ADJUSTED GROSS INCOME (SUBTRACTIONS FROM INCOME) If filing a joint return, enter the modification(s) for both you and your spouse in Columns A and B. In cases of joint ownership of income producing tangible or intangible property, each spouse should use the total income multiplied by the relative percentage of ownership. See example on page 28. LINE 27 INTEREST OR DIVIDENDS ON U.S. OBLIGATIONS - Enter the total income on obligations of the United States and its possessions and bonds or securities from any United States authority, commission or instrumentality that are included in your federal adjusted gross income but exempt from state income tax under federal law. This will include United States Savings Bonds and federal interest dividends paid to shareholders of a regulated investment company under Section 852 of the IRS Code. Include on this line interest earned on West Virginia bonds which are subject to federal tax but exempt from state tax under West Virginia law. LINE 28 CERTAIN FEDERAL LAW ENFORCEMENT RETIREMENT - If you are a retired federal law enforcement officer or fireman, at least one of the following documents must be submitted as supporting documentation of your eligibility for this reduction; your Summary of Federal Service from FERS; federal form RI 20-124; your Division of Justice ID card issued to you upon your retirement. LINE 29 ANY WEST VIRGINIA STATE OR LOCAL POLICE, DEPUTY SHERIFFS’ OR FIREMEN’S RETIREMENT - Enter the taxable amount of retirement income reported on your federal return which was received from any West Virginia state or local police, deputy sheriffs’ or firemen’s retirement system, regardless of your age. This is the taxable amount of retirement income received from these sources including any survivorship annuities. Subtractions for retirement received from West Virginia Public Employee's Retirement System is limited to $2,000 and must be claimed on line 31. 1099-R must be included with return. LINE 30 MILITARY RETIREMENT - Enter the taxable amount reported on your federal return of military retirement income, including survivorship annuities, from the regular Armed Forces, Reserves, and National Guard. 1099-R must be included with return, even if no withholding is to be reported. This amount should not be included on line 31b. LINE 31 OTHER RETIREMENT MODIFICATIONS - Enter taxable amount of retirement income for the following categories: a) WEST VIRGINIA TEACHERS’ RETIREMENT AND WEST VIRGINIA PUBLIC EMPLOYEES’ RETIREMENT. Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from The West Virginia Teachers’ Retirement System and/or The West Virginia Public Employees’ Retirement System. Do not enter more than $2,000. 1099-R must be included with return. b) FEDERAL RETIREMENT. Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from Federal Retirement and not already deducted on line 30. Do not enter more than $2,000. 1099-R must be included with return. Combined amounts of 31a and 31b must not exceed $2,000. LINE 32 SOCIAL SECURITY BENEFITS - For taxable years beginning on and after January 1, 2022, 100 percent of the amount of social security benefits received and included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the W. Va. Code §11-21-12(c). The deduction may be claimed only when the federal adjusted gross income of a married couple filing a joint return does not exceed $100,000, or $50,000 in the case of a single, Head of Household, Widow(er), individual or a married individual filing a separate return. LINE 33 ASSETS HELD BY SUBCHAPTER S CORPORATION. A taxpayer who is a shareholder of an S corporation, or member of a limited liability company, engaged in business as a financial organization as defined in §11-24-3a(a)(14) of the West Virginia State code, may be eligible for a modification under §11-21-12k. LINE 34 ACTIVE DUTY MILITARY PAY. Military income received while you were a member of the National Guard or Armed Forces Reserves called to active duty in support of the contingency operation as defined in Executive Order 13223 as part of Operation Noble Eagle, Operation Enduring Freedom, Operation Iraqi Freedom, Operation New Dawn, Operation Inherent Resolve, and any other current or future military operations deemed to be part of the Overseas Contingency Operation (OCO). The President’s memorandum applies to any West Virginia National Guard and Reserve service members called to active duty in support of the OCO, regardless of whether they are deployed overseas or stateside. If you are not domiciled in West Virginia, instead complete Part II of Schedule A on page 8. Instructions for Part II of Schedule A begin on page 32. See TSD 443 for

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 27 additional details. Military orders and W-2 must be included with your return. LINE 35 ACTIVE MILITARY SEPARATION - If you have separated from military service, enter the amount of active duty pay that you received, provided that you were on active duty for thirty continuous days prior to separation. Military orders, DD214, and W-2 must be included with your return. LINE 36 REFUNDS OF STATE AND LOCAL INCOME TAXES - Enter the amount reported on your federal return only. Only refunds included in your federal adjusted gross income qualify for this modification. LINE 37 CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID TUITION TRUST/WEST VIRGINIA SAVINGS PLAN TRUST - Enter any payments paid to the prepaid tuition trust fund/savings plan trust. Annual statement must be submitted to support this deduction. If the annual statement is not submitted the credit will be denied. LINE 38 RAILROAD RETIREMENT - Enter the amount(s) of income received from the United States Railroad Retirement Board including unemployment compensation, disability and sick pay that is included in your federal adjusted gross income. West Virginia does not impose tax on this income. 1099-RRB from United States Railroad Retirement Board must be included with return. Social Security benefits that are taxable on your federal return are also taxable to West Virginia and should NOT be included on this line. LINE 39 LONG-TERM CARE INSURANCE - Enter the amount of long-term care insurance premiums. Supporting documentation must be provided. If no supporting documentation is submitted the credit will be denied. LINE 40 IRC 1341 REPAYMENTS - Enter the amount of money paid back under IRC 1341. Supporting documentation must be provided. If no supporting documentation is submitted the credit will be denied. If you have received payments in prior years that at the time, appeared to be valid by unrestricted right but at a later date, it was determined that excess payments were made and repayment is now required, then you may be entitled to an adjustment under IRC 1341. The amount of income repaid MUST be more than $3000.00 to qualify. Enter the qualifying amount on Schedule M Line 40. For more information, consult IRS Publication 525. LINE 41 AUTISM MODIFICATION - Enter the amount of any qualifying contribution to a qualified trust maintained for the benefit of a child with autism (see instructions on page 21). LINE 42 ABLE ACT - Achieving a Better Life Experience - An ABLE account is a tax-favored savings account that can accept contributions for an eligible individual with a disability or who is blind, and who is the designated beneficiary and owner of the account. The account is used to provide for qualified disability expenses. To take this credit on the WV return an annual statement or equivalent document MUST be attached. If the annual statement is not submitted, the credit will be denied. You may be able to claim a credit for the qualified retirement savings contribution (aka Saver's Credit) to your ABLE account before January 1, 2026. See IRS Publication 907 for more information. LINE 43 WEST VIRGINIA JUMPSTART SAVINGS PROGRAM DEPOSITS MADE - The Jumpstart Saving Program allows West Virginians to save and invest money to help cover the costs of pursuing a trade or occupation through apprenticeship programs or technical schools. You may not claim more than $25,000 modification each year. You must include a copy of the annual statement to claim this modification. If the annual statement is not submitted the credit will be denied. LINE 44 PBGC MODIFICATION - Pension Benefit Guaranty Modification - If you retired under an employer-provided defined benefit plan that terminated prior to or after retirement and the pension plan is covered by a guarantor whose maximum benefit guarantee is less than the maximum benefit to which you were entitled, you may be allowed a reducing modification of the difference between (a) the amount you would have received had the plan not terminated and (b) the amount actually received from the guarantor. Failure to provide the information in (a) and (b) will delay the processing of your return. LINE 45 QUALIFIED OPPORTUNITY ZONE BUSINESS INCOME - You must include a copy of IRS 8996. LINE 46 GAMBLING LOSSES - Taxpayers MUST provide the first two pages and Schedule A of the federal return along with all W-2G's. If not provided the modification will be disallowed. (Cannot be greater than your gambling winnings). LINE 47 SENIOR CITIZEN OR DISABILITY DEDUCTION - Taxpayers MUST be at least age 65 OR certified as permanently and totally disabled during 2023 to receive this deduction. Taxpayers age 65 or older have to enter their year of birth in the space provided and complete boxes (a) through (d) of the table in order to claim the deduction as a Senior Citizen. Joint income must be divided between spouses with regard to their respective percentage of ownership. ONLY THE INCOME OF THE SPOUSE WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE MODIFICATION. See example on the next page. The Disability Deduction can be claimed by taxpayers under age 65 who have been medically certified as unable to engage in any substantial gainful activity due to physical or mental impairment. If 2023 is the first year of a medically certified disability, you MUST enclose a 2023 West Virginia Schedule H or a copy of Federal Schedule R and enter 2023 as the year the disability began in the space provided. If the disability deduction has been claimed in prior years AND documentation has been submitted with prior claims, then only the year that the disability began, entered in the space provided, is needed to claim the deduction. The Surviving Spouse of a deceased taxpayer may also qualify for a similar modification, see instructions for more information. Box (c) Enter all income (for each spouse, if joint return) not reported on lines 33 through 46. Box (d) Add lines 27 through 32 for each spouse and enter on this line. Line 47 Subtract BOX (d) from BOX (c) for each. If BOX (d) is larger than BOX(c), enter zero on Line 47.

28 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION John Doe, age 69, and Mary Doe, age 65, file a joint tax return. In 2023, they received the following income. John Mary West Virginia Police Retirement 7,000 0 IRA Distributions 4,000 1,000 Wages and Salaries 0 10,000 Interest (jointly held) 1,500 1,500 US Savings Bond Interest 500 500 TOTAL INCOME 13,000 13,000 Their federal adjusted gross income which they report on line 1 of their West Virginia IT-140 is $26,000. Property which John and Mary hold jointly is split between them according to their percentage of ownership. In this case, each taxpayer owned 50% of the joint income. 1. Mr. Doe’s total income is $13,000. He claimed no deductions on lines 33 through 46. He enters the maximum amount of $8000 in column(c). 2. Mrs. Doe’s total income is $13,000. She claims no deductions on lines 33 through 46 and enters the maximum amount of $8000 in column(c). 3. Mr. Doe reported his police pension on line 29 and his share of their joint savings bond interest on line 27. He enters $7,500 in column (d). 4. Mrs. Doe reported her share of the joint savings bond interest on line 27 of Schedule M. Therefore, she enters $500 in column(d). 5. Mr. and Mrs. Doe each subtract column (d) from column (c) to determine their senior citizen deduction. 6. Therefore, Mr. Doe enters $500 in column A and Mrs. Doe enters $7,500 in column B.

(a) Year of birth (65 or older) (b) Year of disability (c) Income not included in lines 33 to 46 (NOT TO EXCEED $8000) (d) Add lines 27 through 32 Subtract line 47 column (d) from (c) (If less than zero, enter zero) You 1949 8000 .00 7500 .00 500 .00 Spouse 1953 8000 .00 500 .00 7500 .00 LINE 48 SURVIVING SPOUSE DEDUCTION - The surviving spouse may claim a one-time subtraction from his/her income of up to $8,000 for the taxable year following the year of the spouse’s death if all of the following conditions are met: • The decedent was 65 years of age or older OR was certified as permanently and totally disabled prior to his death. • The surviving spouse did not remarry before the end of the taxable year. • The total deductions from income shown on lines 27 through 32 and line 47 of Schedule M are less than $8,000. LINE 49 Add lines 27 through 48 for each column and enter the results here. LINE 50 TOTAL SUBTRACTIONS - Add Columns A and B from line 49. Enter here and on line 3 of Form IT-140.

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 29 WEST VIRGINIA LOW-INCOME EARNED INCOME EXCLUSION WORKSHEET You may be eligible to claim the low-income exclusion if you received earned income (see definition) during the taxable year and: 1. Your filing status is single, married filing jointly, head of household or widow(er) with a dependent child and your federal adjusted gross income is $10,000 or less; or 2. Your filing status is married filing separately and your federal adjusted gross income is $5,000 or less. This exclusion may be taken even if you are claimed as a dependent on someone else’s return. EARNED INCOME includes wages, salaries, tips, and other employee compensation. Earned income also includes any net taxable earnings from self-employment reported on the federal Schedule C. EARNED INCOME does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is not employee compensation. Earned income does not include income received for services provided by an individual while he or she is an inmate at a penal institution. A. Enter your Federal Adjusted Gross income from line 1 of Form IT-140.......................................................... A .00 STOP If Line A is greater than $10,000 ($5,000 if married filing separate returns), you are not eligible for the exclusion. STOP HERE B. List the source and amount of your earned income. Enter the total amount on Line B ______________________________________________________________________________________ ______________________________________________________________________________________ B .00 C. Maximum exclusion. Enter $5,000 if your filing status is married filing separately; otherwise enter $10,000 C .00 D. Enter the smaller of the amounts shown on Line A, Line B, or Line C here and on Line 5 of Form IT-140... D .00 INCREASING FEDERAL ADJUSTED GROSS INCOME (ADDITIONS TO INCOME) LINE 51 INTEREST OR DIVIDEND INCOME ON FEDERAL OBLIGATIONS - Enter amount of any interest or dividend income (received by or credited to you during the taxable year) on bonds or securities of any United States authority, commission which the laws of the United States exempt from federal income tax but not from state income tax. LINE 52 INTEREST OR DIVIDEND ON STATE OR LOCAL BONDS (OTHER THAN WEST VIRGINIA) - Enter the amount of any interest or dividend income on state and local bonds (other than West Virginia and its political subdivisions) received by or credited to you. See Technical Assistance Advisory 1993-002 for more information. LINE 53 INTEREST ON MONEY BORROWED TO PURCHASE BONDS EARNING EXEMPT WEST VIRGINIA INCOME - Enter the amount of any interest deducted, as a business expense or otherwise, from your federal adjusted gross income in connection with money borrowed to purchase or carry bonds or securities. Income from which is exempt from West Virginia income tax. LINE 54 LUMP SUM PENSION DISTRIBUTIONS - Enter the amount of any qualifying 402(e) lump sum distributions not included in your federal adjusted gross income that was separately reported and taxed on federal Form 4972. LINE 55 OTHER INCOME EXCLUDED FROM FEDERAL ADJUSTED GROSS INCOME BUT SUBJECT TO STATE TAX. West Virginia income tax is based on federal adjusted gross income. However, certain income must be added back. For example; income deducted under Section 199 of the Internal Revenue Code. Enclose Schedule K-1(s). LINE 56 WITHDRAWALS FROM A PREPAID TUITION/SAVINGS PLAN NOT USED FOR PAYMENT OF QUALIFYING EXPENSES. Enter the amount of the West Virginia Prepaid Tuition/Smart 529 withdrawal that was NOT used for qualifying educational expense if you previously deducted these contributions. LINE 57 ABLE ACT ADDITIONS. Enter any amount withdrawn from an ABLE account that was not used for qualified disability expenses pursuant to 11-21-12j(b). LINE 58 WEST VIRGINIA JUMPSTART ADDITIONS. West Virginia Jumpstart Savings Program withdrawals not used for qualifying expenses. LINE 59 TOTAL ADDITIONS. Add lines 51 through 58. Enter the result here and on line 2 of Form IT-140.

30 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov SCHEDULE A INSTRUCTIONS FORM IS ON PAGES 7 & 8 RESIDENTS OF KENTUCKY, MARYLAND, OHIO, PENNSYLVANIA AND VIRGINIA If your only source of income is from wages and salaries, you will only need to complete Part II of Schedule A. Note: Residents of Pennsylvania and Virginia – If you were a domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must file Form IT-140 as a resident of West Virginia. MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES If your domicile is outside West Virginia but you were present in West Virginia in compliance with military orders, and if your only source of income is either from your own or your spouse's wages and salaries, you will only need to complete Part II of Schedule A and include a copy of DD Form 2058 showing your State of Legal Residence. LINE 1 WAGES SALARIES, AND TIPS Column A Enter total wages, salaries, tips and other employee compensation reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount received from West Virginia source(s) while you were a nonresident of West Virginia. LINE 2 - 3 INTEREST AND DIVIDEND INCOME Column A Enter total interest and dividend income reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount received from a business, trade, profession or occupation carried on in West Virginia while you were a nonresident of West Virginia. LINE 4 IRA’S, PENSIONS, AND ANNUITIES. Column A Enter the total taxable amount of pensions and annuities reported on your federal return. Column B Enter the taxable amount of any pensions and annuities received during your period of West Virginia residency Column C Enter income from pensions and annuities derived from or connected with West Virginia sources. NOTE: Pension and annuity income received by a nonresident is NOT subject to West Virginia tax unless the annuity is used as an asset in a business, trade, profession, or occupation in West Virginia. LINE 5 SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS. Column A Enter the total amount of taxable social security and railroad retirement benefits reported on your federal return. Column B Enter the amount of taxable social security benefits received during your period of West Virginia residency. Column C Do NOT enter any amount received while you were a nonresident of West Virginia. LINE 6 REFUNDS OF STATE AND LOCAL INCOME TAXES Column A Enter total taxable state and local income tax refunds reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Do not enter any refunds received during the period you were a nonresident of West Virginia. LINE 7 ALIMONY RECEIVED Column A Enter total alimony received as reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Do not enter any alimony received while you were a nonresident of West Virginia. LINE 8 BUSINESS INCOME (INCLUDE BUSINESS PROFIT OR LOSS AND INCOME FROM RENTS, ROYALTIES, PARTNERSHIPS, ESTATES, TRUSTS, AND S CORPORATIONS) Column A Enter the total amount of ALL business income reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter any amount derived from West Virginia source(s) while you were a nonresident of West Virginia. BUSINESS CONDUCTED IN WEST VIRGINIA A business, trade, profession, or occupation (not including personal services as an employee) is considered to be conducted in West Virginia if you maintain, operate, or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency or other place where your affairs are regularly conducted in West Virginia if it is transacted here with a fair measure of permanency and continuity. BUSINESS CONDUCTED INSIDE OR OUTSIDE WEST VIRGINIA If, while a nonresident, a business, trade or profession is conducted inside and outside West Virginia and your accounts clearly reflect income from West Virginia operations, enter the net profit or loss from business conducted within West Virginia on line 8, Column C.

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 31 RENT & ROYALTY INCOME As a nonresident, enter in Column C any rents and royalties from: • Real property located in West Virginia, whether or not the property is used in connection with a business; • Tangible personal property not used in business if such property is located in West Virginia; and • Tangible and intangible personal property used in or connected with a business, trade, profession, or occupation conducted in West Virginia. If a business is conducted both within West Virginia and from sources outside West Virginia, attach your method of allocation on a separate sheet. Do not allocate income from real property. Real property must be included in its entirety unless it is located outside of West Virginia, then it must be excluded. Report in Column C your share of rent and royalty income from a partnership of which you are a member shown on Form WV PTE-100 or from an estate or trust of which you are a beneficiary shown on Form IT-141. PARTNERSHIPS As a nonresident, enter in Column C your distributive share of partnership income from Form NRW-2, Schedule K-1, or Form WV PTE-100. S CORPORATION SHAREHOLDERS As a nonresident, enter in Column C your pro rata share of income or loss from an electing West Virginia S corporation from Form NRW-2, Schedule K-1, or Form WV PTE-100. ESTATES & TRUSTS Enter in Columns B and C your share of estate or trust income as a part-year resident or a nonresident from West Virginia source(s) obtained from information provided by the fiduciary shown on Form NRW-2, Schedule K-1, or Form IT-141. PASSIVE ACTIVITY LOSS LIMITATIONS A nonresident must recompute any deduction taken on the federal return for passive activity losses to determine the amounts that would be allowed if federal adjusted gross income took into account only those items of income, gain, loss, or deduction derived from or connected with West Virginia source(s). LINE 9 CAPITAL GAINS OR LOSSES. Capital transactions from West Virginia sources include capital gains or losses derived from real or tangible property located within West Virginia whether or not the property is connected with a business or trade and capital gains or losses from stocks, bonds, and other intangible personal property used in or connected with a business, trade, profession, or occupation carried on in West Virginia. Also include your share of any capital gain or loss derived from West Virginia sources from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from an electing West Virginia S corporation of which you are a shareholder. Any capital gains or losses from business property (other than real property) of a business conducted both in and out of West Virginia must be allocated for West Virginia purposes. Gains or losses from the sale or disposition of real property are not subject to allocation. In all cases, use the federal basis of property for computing capital gains or losses. LINE 10 SUPPLEMENTAL GAINS OR LOSSES. Column A Enter the total of any other gains or losses from the sale or exchange of non-capital assets used in a trade or business reported on your federal return. Column B Enter any substantial gain or loss which occurred during your period of West Virginia residency. Column C Compute the amount to be reported in this column by applying the federal provisions for determining gains or losses from sale or exchange of other than capital assets to your West Virginia transactions. Non-capital transactions from West Virginia sources are those transactions from your federal return pertaining to property used in connection with a business, trade, profession, or occupation carried on in West Virginia. Also included is your share of any non-capital gains or losses from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from an electing West Virginia S corporation of which you are a shareholder. Use the federal adjusted basis of your property in all computations. LINE 11 FARM INCOME OR LOSS Column A Enter the total amount reported on your federal return. Column B Enter the amount that represents farm income or loss during your period of West Virginia residency. Column C Enter the amount that represents income or loss from farming activity in West Virginia while you were a nonresident of West Virginia. LINE 12 UNEMPLOYMENT COMPENSATION Column A Enter the total amount reported on your federal return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount received while a nonresident but derived or resulting from employment in West Virginia.

32 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov LINE 13 OTHER INCOME Column A Enter the total of other income reported on your federal return. Identify each source in the space provided. Enclose additional statements if necessary. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount derived from or connected with West Virginia sources and received while you were a nonresident of West Virginia. NOTE: If you have special accrual income, it should be included in Columns A and B of this line. See page 18 for more information regarding special accruals. LINE 14 TOTAL INCOME. Add lines 1 through 13 of each column and enter the result on this line. LINE 15 THROUGH 20 ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME. Column A Enter the adjustments to income reported on Federal Form 1040. Column B Enter any adjustments incurred during your period of West Virginia residency. Column C Enter any adjustments connected with income from West Virginia sources while you were a nonresident of West Virginia. The amount shown in Column A for any adjustments must be the same as reported on the federal return. The adjustments should be allocated for Column B and Column C as described above. LINE 21 OTHER ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME Column A Enter the adjustments to income reported on Federal Form 1040. These adjustments include: moving expenses for members of the Armed Services, alimony paid, certain business expenses of reservists, performing artists, and fee-basis government officials, health savings account deduction Student loan interest deduction and other deductions. Column B Enter any adjustments incurred during your period of West Virginia residency. Column C Enter any adjustments connected with income from West Virginia sources while you were a nonresident of West Virginia The amount shown in Column A must be the same as reported on the federal return. Include in Column B only the portion of alimony adjusted attributable to the period of West Virginia residency. The adjustments should be allocated for Column B and Column C as described above. LINE 22 TOTAL ADJUSTMENTS. Enter the total of all adjustments from lines 15 through 21 for each column. LINE 23 ADJUSTED GROSS INCOME. Subtract line 22 from line 14 in each column. Enter the result on this line. LINE 24 WEST VIRGINIA INCOME. Add Column B and Column C of line 23 and enter the total here. LINE 25 INCOME SUBJECT TO WEST VIRGINIA TAX BUT EXEMPT FROM FEDERAL TAX. Enter any income subject to West Virginia tax but not included in federal adjusted gross income. This income will be shown as an addition to federal adjusted gross income on Schedule M. LINE 26 TOTAL WEST VIRGINIA INCOME. Add the amounts shown on lines 24 and 25 and enter the total here and on line 2 of Schedule A, Part I, Nonresident/Part-Year Resident Tax Calculation on page 8. SCHEDULE A, PARTS I AND II PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION Complete lines 1-4 and enter result on IT-140, line 8. PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY MEMBERS Complete Part II only if you were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia or you were Active Military personnel stationed in West Virginia and your domicile is outside West Virginia.

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 33 SCHEDULE E INSTRUCTIONS FORM IS ON PAGE 14. RESIDENTS: Subject to certain limitations, a West Virginia resident may be eligible to claim a credit for income taxes paid to another state. The purpose of this credit is to prevent dual taxation of such income. Note: Income from “guaranteed payments” shown on a W-2 as wages but taxed as business income on the Ohio income tax return qualifies for the Schedule E credit. PART-YEAR RESIDENTS: Part-year residents may only claim credit for taxes paid to another state on income earned while a WV resident and reported as taxable income to WV on Schedule A. NONRESIDENTS: Nonresidents are not entitled to a Schedule E credit under any circumstances. LIMITATIONS: The amount of a Schedule E credit is subject to the following limitations: • The credit cannot exceed the amount of tax payable to the other state on income also subject to West Virginia tax. This is the amount of income tax computed on the nonresident return filed with the other state. • The credit cannot exceed the percentage of the West Virginia tax determined by dividing the portion of the taxpayer’s West Virginia income subject to taxation in another state by the total amount of the taxpayer’s West Virginia income. • The credit cannot reduce the West Virginia tax due to an amount less than what would have been due if the income subject to taxation by the other state was excluded from the taxpayer’s West Virginia income. A separate Schedule E must be completed and attached for each state for which you are claiming a credit. You must maintain a copy of the other state tax return in your files. This credit is not allowed for income tax imposed by a city, township, borough, or any political subdivision of a state or any other country. Local or municipal fees cannot be claimed. Due to existing reciprocal agreements, West Virginia residents cannot claim the Schedule E credit if the credit claimed is for state income taxes paid on wage and salary or unemployment compensation income earned in Kentucky, Maryland, Ohio, Pennsylvania, or Virginia. However, taxes paid on income derived from sources other than wage and salary or unemployment compensation income is permitted as a Schedule E credit.You may claim credit on your West Virginia Resident Income Tax Return for state income tax paid, as a nonresident, to ONLY the following states (subject to change): Alabama Connecticut Illinois Maine Missouri New Mexico Oregon Wisconsin Arizona Delaware Indiana Massachusetts Montana New York Rhode Island District of Columbia Arkansas Georgia Iowa Michigan Nebraska North Carolina South Carolina California Hawaii Kansas Minnesota New Hampshire North Dakota Utah Colorado Idaho Louisiana Mississippi New Jersey Oklahoma Vermont LINE 1 Enter the tax imposed by the state of nonresidence on income also taxed by this state. Do not use the amount of any tax which may have been withheld from your wages; this does not represent the actual tax paid to the other state. Do not include the amount of any interest, additions to tax, or other penalty which may have been paid with respect to such tax. LINE 2 Enter the West Virginia total income tax shown on line 8 of Form IT-140. LINE 3 Enter the net income from the state that is included in your West Virginia total income. LINE 4 Enter total West Virginia income. Residents – enter the amount shown on line 4, Form IT-140. Part-year residents – enter the amount shown on IT-140 Schedule A, line 26. LINE 5 LIMITATION OF CREDIT. Multiply line 2 by line 3 and divide the result by line 4. LINE 6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME. Residents — Subtract line 3 from line 7, Form IT-140. Part-year residents — Subtract line 3 from line 4. LINE 7 ALTERNATIVE WEST VIRGINIA INCOME TAX. Apply the Tax Rate Schedule to the amount shown on line 6. LINE 8 LIMITATION OF CREDIT. Subtract line 7 from line 2. LINE 9 MAXIMUM CREDIT. Line 2 minus the sum of lines 2 through 26 of the Tax Credit Recap Schedule. LINE 10 TOTAL CREDIT. (THE SMALLEST OF LINES 1, 2, 5, 8, OR 9). Enter amount here and on line 1 of the Tax Credit Recap Schedule. SPECIAL INSTRUCTIONS FOR WEST VIRGINIA RESIDENTS REGARDING THE FOLLOWING STATES: KENTUCKY, MARYLAND, OHIO, PENNSYLVANIA, VIRGINIA KENTUCKY, MARYLAND, OR OHIO. If your income during 2023 was from wages and/or salaries only, you may not claim a Schedule E credit. In order to receive a refund of the erroneously withheld tax, you must file a return with the state in which taxes were withheld. If you had income from a source other than wages and/or salaries, you are allowed a credit for income taxes paid by completing Schedule E. You must maintain a copy of the other state tax return in your files. PENNSYLVANIA OR VIRGINIA. If your income during 2023 was from wages and/or salaries only, you may not claim a Schedule E credit. In order to receive a refund of the erroneously withheld tax, you must file a return with these states. If you spent more than 183 days in one of these states and are considered an actual resident for tax purposes, or, if you had income from a source other than wages and/or salaries, you are allowed credit for income taxes paid to Pennsylvania or Virginia by completing Schedule E. You must maintain a copy of the other state tax return in your files. SPECIAL NOTE: You may be relieved from having another state’s income tax withheld from your wages. Contact your employer or the other state’s taxing authority for additional information.

34 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov SENIOR CITIZENS TAX CREDIT INFORMATION If you recently received a WV SCTC-A in the mail from the West Virginia Tax Division for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit. The credit is based on the amount of ad valorem property taxes paid (Class II) on the first $20,000, or portion thereof, of the taxable assessed value over the $20,000 Homestead Exemption. The refundable income tax credit eligibility is restricted to those who participate in the Homestead Exemption Program through the County Assessor’s office and meet the following criteria: You must owe and pay a property tax liability on the homestead exemption eligible home (i.e. the assessed value of the eligible home must be greater than $20,000 prior to the application of the homestead exemption) and; Your household income must meet the low-income test. Complete Part II of Form SCTC-A to determine your household income for the year. If you were NOT required to file a federal tax return, do not include social security benefits when calculating your household income. INCOME WORKSHEET A. Wages, salaries, tips received A. __________________________ B. Interest and dividend income B. __________________________ C. Alimony received C. __________________________ D. Taxable pensions and annuities D. __________________________ E. Unemployment compensation E. __________________________ F. Other income (include capital gains, gambling winnings, farm income, etc.) F. __________________________ G. Add lines A through F G. __________________________ H. Adjustments to income (i. e. alimony paid, IRA, etc.) H. __________________________ I. Line G minus line H (calculated Federal Adjusted Gross Income) I. __________________________ Compare the amount of your household income to the maximum income which corresponds to the number of people in your household as listed in the table on Form WV SCTC-A. If your income is equal to or less than the maximum income, you are eligible to claim the credit. # OF PEOPLE IN HOUSEHOLD 150% OF POVERTY GUIDELINES # OF PEOPLE IN HOUSEHOLD 150% OF POVERTY GUIDELINES 1 $21,870 3 $37,290 2 $29,580 4 $45,000 **FOR EACH ADDITIONAL PERSON, ADD $7,710 INSTRUCTIONS 1. Complete Part I of Form SCTC-A by entering your social security number, your spouse’s social security number (if filing jointly) and the number of people living in your household. If the Prime or Spouse are deceased, please enter the date of death. Only include the date of death if it is within the current tax year. 2. If you are due a refund and would like it direct deposited, enter the banking information. 3. Complete Part II of the SCTC-A. Check YES if you are required to file a federal return or NO if you are not required to file a federal return. Complete the lines under the box you checked to determine your household income. IF YOU ARE REQUIRED TO FILE A FEDERAL RETURN: 4. List Allowable Credit amount from Line 2, Part III of Form SCTC-A on Form IT-140 (pages 1 & 2 or 51 & 52), line 18. 5. Complete your West Virginia return according to the instructions given in the SCTC-A. 6. Be sure to submit the original Form SCTC-A from the Tax Division with your completed West Virginia return (Form IT-140). SCTC-A forms created by a tax preparer will be result in denial of the credit. No substitute SCTC-A's will be accepted. IF YOU ARE NOT REQUIRED TO FILE A FEDERAL RETURN: 7. Sign and date the original Form SCTC-A you received from the Tax Division and mail it to the address at the bottom of the SCTC instructions. If you later determine that you are required to file an Individual Income Tax return, form IT-140 MUST be marked and completed as an amended return. Be sure to enter the amount of Senior Citizen Tax Credit refund originally received on Line 11 of the IT-140 to prevent processing delays.

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 35 2023 TAX RATE SCHEDULES RATE SCHEDULE I Use this schedule if you checked 1 (Single), 2 (Head of household), 3 (Married filing joint), or 5 (Widow[er] with dependent child) under “FILING STATUS”. Less than $10,000....................................................................................................................................................................2.36% of the taxable income At least – But less than – $10,000 $25,000 $236.00 plus 3.15% of excess over $10,000 $25,000 $40,000 $708.50 plus 3.54% of excess over $25,000 $40,000 $60,000 $1,239.50 plus 4.72% of excess over $40,000 $60,000 $2,183.50 plus 5.12% of excess over $60,000 EXAMPLE With a taxable income of $117,635 $ 57,635.00 Income in excess of $60,000 x .0512 Tax Rate $60,000 and above $ 2,950.91 Tax on excess of $57,635 + 2,183.50 Tax on $60,000 $ 5,134.41 Total Tax on $117,635 (Round to nearest whole dollar) RATE SCHEDULE II Use this schedule if you checked box 4 (Married filing separately) under “FILING STATUS”. Less than $5,000 .................................................................................................................................................................... 2.36% of the taxable income At least – But less than – $ 5,000 $12,500 $118.00 plus 3.15% of excess over $5,000 $12,500 $20,000 $354.25 plus 3.54% of excess over $12,500 $20,000 $30,000 $619.75 plus 4.72% of excess over $20,000 $30,000 $1,091.75 plus 5.12% of excess over $30,000 EXAMPLE With a taxable income of $118,460 $ 88,460.00 Income in excess of $30,000 x .0512 Tax Rate $30,000 and above $ 4,529.15 Tax on excess of $88,460 + 1,091.75 Tax on $30,000 $ 5,620.90 Total Tax on $118,460 (Round to nearest whole dollar)

36 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov 2023 WEST VIRGINIA TAX TABLE 1. Find the income range that applies to the taxable net income you reported on line 7 of your Form IT-140. 2. Find the West Virginia tax corresponding to your income range. 3. Enter the tax amount on line 8 of Form IT-140. 4. If your filing status is Married Filing Separately, you cannot use this table. Use Rate Schedule II on page 35. 5. Make sure your taxable income is LESS than and NOT equal to the income shown in the “LESS THAN” column. 6. If your taxable income is over $100,000 refer to the Tax Rate Schedules on page 35. If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 25 50 $1 5,900 6,000 $140 12,000 12,100 $301 18,100 18,200 $493 24,200 24,300 $685 50 75 $1 6,000 6,100 $143 12,100 12,200 $304 18,200 18,300 $496 24,300 24,400 $688 75 100 $2 6,100 6,200 $145 12,200 12,300 $307 18,300 18,400 $499 24,400 24,500 $691 100 200 $4 6,200 6,300 $148 12,300 12,400 $310 18,400 18,500 $502 24,500 24,600 $694 200 300 $6 6,300 6,400 $150 12,400 12,500 $313 18,500 18,600 $505 24,600 24,700 $697 300 400 $8 6,400 6,500 $152 12,500 12,600 $316 18,600 18,700 $508 24,700 24,800 $701 400 500 $11 6,500 6,600 $155 12,600 12,700 $319 18,700 18,800 $512 24,800 24,900 $704 500 600 $13 6,600 6,700 $157 12,700 12,800 $323 18,800 18,900 $515 24,900 25,000 $707 600 700 $15 6,700 6,800 $159 12,800 12,900 $326 18,900 19,000 $518 25,000 25,060 $710 700 800 $18 6,800 6,900 $162 12,900 13,000 $329 19,000 19,100 $521 25,060 25,120 $712 800 900 $20 6,900 7,000 $164 13,000 13,100 $332 19,100 19,200 $524 25,120 25,180 $714 900 1,000 $22 7,000 7,100 $166 13,100 13,200 $335 19,200 19,300 $527 25,180 25,240 $716 1,000 1,100 $25 7,100 7,200 $169 13,200 13,300 $338 19,300 19,400 $531 25,240 25,300 $718 1,100 1,200 $27 7,200 7,300 $171 13,300 13,400 $342 19,400 19,500 $534 25,300 25,360 $720 1,200 1,300 $30 7,300 7,400 $173 13,400 13,500 $345 19,500 19,600 $537 25,360 25,420 $722 1,300 1,400 $32 7,400 7,500 $176 13,500 13,600 $348 19,600 19,700 $540 25,420 25,480 $724 1,400 1,500 $34 7,500 7,600 $178 13,600 13,700 $351 19,700 19,800 $543 25,480 25,540 $727 1,500 1,600 $37 7,600 7,700 $181 13,700 13,800 $354 19,800 19,900 $546 25,540 25,600 $729 1,600 1,700 $39 7,700 7,800 $183 13,800 13,900 $357 19,900 20,000 $549 25,600 25,660 $731 1,700 1,800 $41 7,800 7,900 $185 13,900 14,000 $360 20,000 20,100 $553 25,660 25,720 $733 1,800 1,900 $44 7,900 8,000 $188 14,000 14,100 $364 20,100 20,200 $556 25,720 25,780 $735 1,900 2,000 $46 8,000 8,100 $190 14,100 14,200 $367 20,200 20,300 $559 25,780 25,840 $737 2,000 2,100 $48 8,100 8,200 $192 14,200 14,300 $370 20,300 20,400 $562 25,840 25,900 $739 2,100 2,200 $51 8,200 8,300 $195 14,300 14,400 $373 20,400 20,500 $565 25,900 25,960 $741 2,200 2,300 $53 8,300 8,400 $197 14,400 14,500 $376 20,500 20,600 $568 25,960 26,020 $744 2,300 2,400 $55 8,400 8,500 $199 14,500 14,600 $379 20,600 20,700 $571 26,020 26,080 $746 2,400 2,500 $58 8,500 8,600 $202 14,600 14,700 $382 20,700 20,800 $575 26,080 26,140 $748 2,500 2,600 $60 8,600 8,700 $204 14,700 14,800 $386 20,800 20,900 $578 26,140 26,200 $750 2,600 2,700 $63 8,700 8,800 $207 14,800 14,900 $389 20,900 21,000 $581 26,200 26,260 $752 2,700 2,800 $65 8,800 8,900 $209 14,900 15,000 $392 21,000 21,100 $584 26,260 26,320 $754 2,800 2,900 $67 8,900 9,000 $211 15,000 15,100 $395 21,100 21,200 $587 26,320 26,380 $756 2,900 3,000 $70 9,000 9,100 $214 15,100 15,200 $398 21,200 21,300 $590 26,380 26,440 $758 3,000 3,100 $72 9,100 9,200 $216 15,200 15,300 $401 21,300 21,400 $594 26,440 26,500 $761 3,100 3,200 $74 9,200 9,300 $218 15,300 15,400 $405 21,400 21,500 $597 26,500 26,560 $763 3,200 3,300 $77 9,300 9,400 $221 15,400 15,500 $408 21,500 21,600 $600 26,560 26,620 $765 3,300 3,400 $79 9,400 9,500 $223 15,500 15,600 $411 21,600 21,700 $603 26,620 26,680 $767 3,400 3,500 $81 9,500 9,600 $225 15,600 15,700 $414 21,700 21,800 $606 26,680 26,740 $769 3,500 3,600 $84 9,600 9,700 $228 15,700 15,800 $417 21,800 21,900 $609 26,740 26,800 $771 3,600 3,700 $86 9,700 9,800 $230 15,800 15,900 $420 21,900 22,000 $612 26,800 26,860 $773 3,700 3,800 $89 9,800 9,900 $232 15,900 16,000 $423 22,000 22,100 $616 26,860 26,920 $775 3,800 3,900 $91 9,900 10,000 $235 16,000 16,100 $427 22,100 22,200 $619 26,920 26,980 $778 3,900 4,000 $93 10,000 10,100 $238 16,100 16,200 $430 22,200 22,300 $622 26,980 27,040 $780 4,000 4,100 $96 10,100 10,200 $241 16,200 16,300 $433 22,300 22,400 $625 27,040 27,100 $782 4,100 4,200 $98 10,200 10,300 $244 16,300 16,400 $436 22,400 22,500 $628 27,100 27,160 $784 4,200 4,300 $100 10,300 10,400 $247 16,400 16,500 $439 22,500 22,600 $631 27,160 27,220 $786 4,300 4,400 $103 10,400 10,500 $250 16,500 16,600 $442 22,600 22,700 $634 27,220 27,280 $788 4,400 4,500 $105 10,500 10,600 $253 16,600 16,700 $445 22,700 22,800 $638 27,280 27,340 $790 4,500 4,600 $107 10,600 10,700 $256 16,700 16,800 $449 22,800 22,900 $641 27,340 27,400 $792 4,600 4,700 $110 10,700 10,800 $260 16,800 16,900 $452 22,900 23,000 $644 27,400 27,460 $795 4,700 4,800 $112 10,800 10,900 $263 16,900 17,000 $455 23,000 23,100 $647 27,460 27,520 $797 4,800 4,900 $114 10,900 11,000 $266 17,000 17,100 $458 23,100 23,200 $650 27,520 27,580 $799 4,900 5,000 $117 11,000 11,100 $269 17,100 17,200 $461 23,200 23,300 $653 27,580 27,640 $801 5,000 5,100 $119 11,100 11,200 $272 17,200 17,300 $464 23,300 23,400 $657 27,640 27,700 $803 5,100 5,200 $122 11,200 11,300 $275 17,300 17,400 $468 23,400 23,500 $660 27,700 27,760 $805 5,200 5,300 $124 11,300 11,400 $279 17,400 17,500 $471 23,500 23,600 $663 27,760 27,820 $807 5,300 5,400 $126 11,400 11,500 $282 17,500 17,600 $474 23,600 23,700 $666 27,820 27,880 $809 5,400 5,500 $129 11,500 11,600 $285 17,600 17,700 $477 23,700 23,800 $669 27,880 27,940 $812 5,500 5,600 $131 11,600 11,700 $288 17,700 17,800 $480 23,800 23,900 $672 27,940 28,000 $814 5,600 5,700 $133 11,700 11,800 $291 17,800 17,900 $483 23,900 24,000 $675 28,000 28,060 $816 5,700 5,800 $136 11,800 11,900 $294 17,900 18,000 $486 24,000 24,100 $679 28,060 28,120 $818 5,800 5,900 $138 11,900 12,000 $297 18,000 18,100 $490 24,100 24,200 $682 28,120 28,180 $820

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 37 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 28,180 28,240 $822 32,380 32,440 $971 36,580 36,640 $1,119 40,650 40,700 $1,271 44,150 44,200 $1,437 28,240 28,300 $824 32,440 32,500 $973 36,640 36,700 $1,122 40,700 40,750 $1,274 44,200 44,250 $1,439 28,300 28,360 $826 32,500 32,560 $975 36,700 36,760 $1,124 40,750 40,800 $1,276 44,250 44,300 $1,441 28,360 28,420 $829 32,560 32,620 $977 36,760 36,820 $1,126 40,800 40,850 $1,278 44,300 44,350 $1,444 28,420 28,480 $831 32,620 32,680 $979 36,820 36,880 $1,128 40,850 40,900 $1,281 44,350 44,400 $1,446 28,480 28,540 $833 32,680 32,740 $981 36,880 36,940 $1,130 40,900 40,950 $1,283 44,400 44,450 $1,448 28,540 28,600 $835 32,740 32,800 $984 36,940 37,000 $1,132 40,950 41,000 $1,286 44,450 44,500 $1,451 28,600 28,660 $837 32,800 32,860 $986 37,000 37,060 $1,134 41,000 41,050 $1,288 44,500 44,550 $1,453 28,660 28,720 $839 32,860 32,920 $988 37,060 37,120 $1,136 41,050 41,100 $1,290 44,550 44,600 $1,455 28,720 28,780 $841 32,920 32,980 $990 37,120 37,180 $1,139 41,100 41,150 $1,293 44,600 44,650 $1,458 28,780 28,840 $843 32,980 33,040 $992 37,180 37,240 $1,141 41,150 41,200 $1,295 44,650 44,700 $1,460 28,840 28,900 $845 33,040 33,100 $994 37,240 37,300 $1,143 41,200 41,250 $1,297 44,700 44,750 $1,463 28,900 28,960 $848 33,100 33,160 $996 37,300 37,360 $1,145 41,250 41,300 $1,300 44,750 44,800 $1,465 28,960 29,020 $850 33,160 33,220 $998 37,360 37,420 $1,147 41,300 41,350 $1,302 44,800 44,850 $1,467 29,020 29,080 $852 33,220 33,280 $1,001 37,420 37,480 $1,149 41,350 41,400 $1,304 44,850 44,900 $1,470 29,080 29,140 $854 33,280 33,340 $1,003 37,480 37,540 $1,151 41,400 41,450 $1,307 44,900 44,950 $1,472 29,140 29,200 $856 33,340 33,400 $1,005 37,540 37,600 $1,153 41,450 41,500 $1,309 44,950 45,000 $1,474 29,200 29,260 $858 33,400 33,460 $1,007 37,600 37,660 $1,156 41,500 41,550 $1,311 45,000 45,050 $1,477 29,260 29,320 $860 33,460 33,520 $1,009 37,660 37,720 $1,158 41,550 41,600 $1,314 45,050 45,100 $1,479 29,320 29,380 $862 33,520 33,580 $1,011 37,720 37,780 $1,160 41,600 41,650 $1,316 45,100 45,150 $1,481 29,380 29,440 $865 33,580 33,640 $1,013 37,780 37,840 $1,162 41,650 41,700 $1,319 45,150 45,200 $1,484 29,440 29,500 $867 33,640 33,700 $1,015 37,840 37,900 $1,164 41,700 41,750 $1,321 45,200 45,250 $1,486 29,500 29,560 $869 33,700 33,760 $1,018 37,900 37,960 $1,166 41,750 41,800 $1,323 45,250 45,300 $1,488 29,560 29,620 $871 33,760 33,820 $1,020 37,960 38,020 $1,168 41,800 41,850 $1,326 45,300 45,350 $1,491 29,620 29,680 $873 33,820 33,880 $1,022 38,020 38,080 $1,170 41,850 41,900 $1,328 45,350 45,400 $1,493 29,680 29,740 $875 33,880 33,940 $1,024 38,080 38,140 $1,173 41,900 41,950 $1,330 45,400 45,450 $1,496 29,740 29,800 $877 33,940 34,000 $1,026 38,140 38,200 $1,175 41,950 42,000 $1,333 45,450 45,500 $1,498 29,800 29,860 $879 34,000 34,060 $1,028 38,200 38,260 $1,177 42,000 42,050 $1,335 45,500 45,550 $1,500 29,860 29,920 $882 34,060 34,120 $1,030 38,260 38,320 $1,179 42,050 42,100 $1,337 45,550 45,600 $1,503 29,920 29,980 $884 34,120 34,180 $1,032 38,320 38,380 $1,181 42,100 42,150 $1,340 45,600 45,650 $1,505 29,980 30,040 $886 34,180 34,240 $1,035 38,380 38,440 $1,183 42,150 42,200 $1,342 45,650 45,700 $1,507 30,040 30,100 $888 34,240 34,300 $1,037 38,440 38,500 $1,185 42,200 42,250 $1,345 45,700 45,750 $1,510 30,100 30,160 $890 34,300 34,360 $1,039 38,500 38,560 $1,187 42,250 42,300 $1,347 45,750 45,800 $1,512 30,160 30,220 $892 34,360 34,420 $1,041 38,560 38,620 $1,190 42,300 42,350 $1,349 45,800 45,850 $1,514 30,220 30,280 $894 34,420 34,480 $1,043 38,620 38,680 $1,192 42,350 42,400 $1,352 45,850 45,900 $1,517 30,280 30,340 $896 34,480 34,540 $1,045 38,680 38,740 $1,194 42,400 42,450 $1,354 45,900 45,950 $1,519 30,340 30,400 $899 34,540 34,600 $1,047 38,740 38,800 $1,196 42,450 42,500 $1,356 45,950 46,000 $1,522 30,400 30,460 $901 34,600 34,660 $1,049 38,800 38,860 $1,198 42,500 42,550 $1,359 46,000 46,050 $1,524 30,460 30,520 $903 34,660 34,720 $1,052 38,860 38,920 $1,200 42,550 42,600 $1,361 46,050 46,100 $1,526 30,520 30,580 $905 34,720 34,780 $1,054 38,920 38,980 $1,202 42,600 42,650 $1,363 46,100 46,150 $1,529 30,580 30,640 $907 34,780 34,840 $1,056 38,980 39,040 $1,204 42,650 42,700 $1,366 46,150 46,200 $1,531 30,640 30,700 $909 34,840 34,900 $1,058 39,040 39,100 $1,207 42,700 42,750 $1,368 46,200 46,250 $1,533 30,700 30,760 $911 34,900 34,960 $1,060 39,100 39,160 $1,209 42,750 42,800 $1,370 46,250 46,300 $1,536 30,760 30,820 $913 34,960 35,020 $1,062 39,160 39,220 $1,211 42,800 42,850 $1,373 46,300 46,350 $1,538 30,820 30,880 $916 35,020 35,080 $1,064 39,220 39,280 $1,213 42,850 42,900 $1,375 46,350 46,400 $1,540 30,880 30,940 $918 35,080 35,140 $1,066 39,280 39,340 $1,215 42,900 42,950 $1,378 46,400 46,450 $1,543 30,940 31,000 $920 35,140 35,200 $1,069 39,340 39,400 $1,217 42,950 43,000 $1,380 46,450 46,500 $1,545 31,000 31,060 $922 35,200 35,260 $1,071 39,400 39,460 $1,219 43,000 43,050 $1,382 46,500 46,550 $1,547 31,060 31,120 $924 35,260 35,320 $1,073 39,460 39,520 $1,221 43,050 43,100 $1,385 46,550 46,600 $1,550 31,120 31,180 $926 35,320 35,380 $1,075 39,520 39,580 $1,224 43,100 43,150 $1,387 46,600 46,650 $1,552 31,180 31,240 $928 35,380 35,440 $1,077 39,580 39,640 $1,226 43,150 43,200 $1,389 46,650 46,700 $1,555 31,240 31,300 $930 35,440 35,500 $1,079 39,640 39,700 $1,228 43,200 43,250 $1,392 46,700 46,750 $1,557 31,300 31,360 $933 35,500 35,560 $1,081 39,700 39,760 $1,230 43,250 43,300 $1,394 46,750 46,800 $1,559 31,360 31,420 $935 35,560 35,620 $1,083 39,760 39,820 $1,232 43,300 43,350 $1,396 46,800 46,850 $1,562 31,420 31,480 $937 35,620 35,680 $1,086 39,820 39,880 $1,234 43,350 43,400 $1,399 46,850 46,900 $1,564 31,480 31,540 $939 35,680 35,740 $1,088 39,880 39,940 $1,236 43,400 43,450 $1,401 46,900 46,950 $1,566 31,540 31,600 $941 35,740 35,800 $1,090 39,940 40,000 $1,238 43,450 43,500 $1,404 46,950 47,000 $1,569 31,600 31,660 $943 35,800 35,860 $1,092 40,000 40,050 $1,241 43,500 43,550 $1,406 47,000 47,050 $1,571 31,660 31,720 $945 35,860 35,920 $1,094 40,050 40,100 $1,243 43,550 43,600 $1,408 47,050 47,100 $1,573 31,720 31,780 $947 35,920 35,980 $1,096 40,100 40,150 $1,245 43,600 43,650 $1,411 47,100 47,150 $1,576 31,780 31,840 $950 35,980 36,040 $1,098 40,150 40,200 $1,248 43,650 43,700 $1,413 47,150 47,200 $1,578 31,840 31,900 $952 36,040 36,100 $1,100 40,200 40,250 $1,250 43,700 43,750 $1,415 47,200 47,250 $1,581 31,900 31,960 $954 36,100 36,160 $1,103 40,250 40,300 $1,252 43,750 43,800 $1,418 47,250 47,300 $1,583 31,960 32,020 $956 36,160 36,220 $1,105 40,300 40,350 $1,255 43,800 43,850 $1,420 47,300 47,350 $1,585 32,020 32,080 $958 36,220 36,280 $1,107 40,350 40,400 $1,257 43,850 43,900 $1,422 47,350 47,400 $1,588 32,080 32,140 $960 36,280 36,340 $1,109 40,400 40,450 $1,260 43,900 43,950 $1,425 47,400 47,450 $1,590 32,140 32,200 $962 36,340 36,400 $1,111 40,450 40,500 $1,262 43,950 44,000 $1,427 47,450 47,500 $1,592 32,200 32,260 $964 36,400 36,460 $1,113 40,500 40,550 $1,264 44,000 44,050 $1,429 47,500 47,550 $1,595 32,260 32,320 $967 36,460 36,520 $1,115 40,550 40,600 $1,267 44,050 44,100 $1,432 47,550 47,600 $1,597 32,320 32,380 $969 36,520 36,580 $1,117 40,600 40,650 $1,269 44,100 44,150 $1,434 47,600 47,650 $1,599 2023 WEST VIRGINIA TAX TABLE

38 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 47,650 47,700 $1,602 51,150 51,200 $1,767 54,650 54,700 $1,932 58,150 58,200 $2,097 61,650 61,700 $2,269 47,700 47,750 $1,604 51,200 51,250 $1,769 54,700 54,750 $1,935 58,200 58,250 $2,100 61,700 61,750 $2,272 47,750 47,800 $1,606 51,250 51,300 $1,772 54,750 54,800 $1,937 58,250 58,300 $2,102 61,750 61,800 $2,274 47,800 47,850 $1,609 51,300 51,350 $1,774 54,800 54,850 $1,939 58,300 58,350 $2,104 61,800 61,850 $2,277 47,850 47,900 $1,611 51,350 51,400 $1,776 54,850 54,900 $1,942 58,350 58,400 $2,107 61,850 61,900 $2,280 47,900 47,950 $1,614 51,400 51,450 $1,779 54,900 54,950 $1,944 58,400 58,450 $2,109 61,900 61,950 $2,282 47,950 48,000 $1,616 51,450 51,500 $1,781 54,950 55,000 $1,946 58,450 58,500 $2,112 61,950 62,000 $2,285 48,000 48,050 $1,618 51,500 51,550 $1,783 55,000 55,050 $1,949 58,500 58,550 $2,114 62,000 62,050 $2,287 48,050 48,100 $1,621 51,550 51,600 $1,786 55,050 55,100 $1,951 58,550 58,600 $2,116 62,050 62,100 $2,290 48,100 48,150 $1,623 51,600 51,650 $1,788 55,100 55,150 $1,953 58,600 58,650 $2,119 62,100 62,150 $2,292 48,150 48,200 $1,625 51,650 51,700 $1,791 55,150 55,200 $1,956 58,650 58,700 $2,121 62,150 62,200 $2,295 48,200 48,250 $1,628 51,700 51,750 $1,793 55,200 55,250 $1,958 58,700 58,750 $2,123 62,200 62,250 $2,297 48,250 48,300 $1,630 51,750 51,800 $1,795 55,250 55,300 $1,960 58,750 58,800 $2,126 62,250 62,300 $2,300 48,300 48,350 $1,632 51,800 51,850 $1,798 55,300 55,350 $1,963 58,800 58,850 $2,128 62,300 62,350 $2,303 48,350 48,400 $1,635 51,850 51,900 $1,800 55,350 55,400 $1,965 58,850 58,900 $2,130 62,350 62,400 $2,305 48,400 48,450 $1,637 51,900 51,950 $1,802 55,400 55,450 $1,968 58,900 58,950 $2,133 62,400 62,450 $2,308 48,450 48,500 $1,640 51,950 52,000 $1,805 55,450 55,500 $1,970 58,950 59,000 $2,135 62,450 62,500 $2,310 48,500 48,550 $1,642 52,000 52,050 $1,807 55,500 55,550 $1,972 59,000 59,050 $2,137 62,500 62,550 $2,313 48,550 48,600 $1,644 52,050 52,100 $1,809 55,550 55,600 $1,975 59,050 59,100 $2,140 62,550 62,600 $2,315 48,600 48,650 $1,647 52,100 52,150 $1,812 55,600 55,650 $1,977 59,100 59,150 $2,142 62,600 62,650 $2,318 48,650 48,700 $1,649 52,150 52,200 $1,814 55,650 55,700 $1,979 59,150 59,200 $2,145 62,650 62,700 $2,320 48,700 48,750 $1,651 52,200 52,250 $1,817 55,700 55,750 $1,982 59,200 59,250 $2,147 62,700 62,750 $2,323 48,750 48,800 $1,654 52,250 52,300 $1,819 55,750 55,800 $1,984 59,250 59,300 $2,149 62,750 62,800 $2,326 48,800 48,850 $1,656 52,300 52,350 $1,821 55,800 55,850 $1,986 59,300 59,350 $2,152 62,800 62,850 $2,328 48,850 48,900 $1,658 52,350 52,400 $1,824 55,850 55,900 $1,989 59,350 59,400 $2,154 62,850 62,900 $2,331 48,900 48,950 $1,661 52,400 52,450 $1,826 55,900 55,950 $1,991 59,400 59,450 $2,156 62,900 62,950 $2,333 48,950 49,000 $1,663 52,450 52,500 $1,828 55,950 56,000 $1,994 59,450 59,500 $2,159 62,950 63,000 $2,336 49,000 49,050 $1,665 52,500 52,550 $1,831 56,000 56,050 $1,996 59,500 59,550 $2,161 63,000 63,050 $2,338 49,050 49,100 $1,668 52,550 52,600 $1,833 56,050 56,100 $1,998 59,550 59,600 $2,163 63,050 63,100 $2,341 49,100 49,150 $1,670 52,600 52,650 $1,835 56,100 56,150 $2,001 59,600 59,650 $2,166 63,100 63,150 $2,344 49,150 49,200 $1,673 52,650 52,700 $1,838 56,150 56,200 $2,003 59,650 59,700 $2,168 63,150 63,200 $2,346 49,200 49,250 $1,675 52,700 52,750 $1,840 56,200 56,250 $2,005 59,700 59,750 $2,171 63,200 63,250 $2,349 49,250 49,300 $1,677 52,750 52,800 $1,842 56,250 56,300 $2,008 59,750 59,800 $2,173 63,250 63,300 $2,351 49,300 49,350 $1,680 52,800 52,850 $1,845 56,300 56,350 $2,010 59,800 59,850 $2,175 63,300 63,350 $2,354 49,350 49,400 $1,682 52,850 52,900 $1,847 56,350 56,400 $2,012 59,850 59,900 $2,178 63,350 63,400 $2,356 49,400 49,450 $1,684 52,900 52,950 $1,850 56,400 56,450 $2,015 59,900 59,950 $2,180 63,400 63,450 $2,359 49,450 49,500 $1,687 52,950 53,000 $1,852 56,450 56,500 $2,017 59,950 60,000 $2,182 63,450 63,500 $2,361 49,500 49,550 $1,689 53,000 53,050 $1,854 56,500 56,550 $2,019 60,000 60,050 $2,185 63,500 63,550 $2,364 49,550 49,600 $1,691 53,050 53,100 $1,857 56,550 56,600 $2,022 60,050 60,100 $2,187 63,550 63,600 $2,367 49,600 49,650 $1,694 53,100 53,150 $1,859 56,600 56,650 $2,024 60,100 60,150 $2,190 63,600 63,650 $2,369 49,650 49,700 $1,696 53,150 53,200 $1,861 56,650 56,700 $2,027 60,150 60,200 $2,192 63,650 63,700 $2,372 49,700 49,750 $1,699 53,200 53,250 $1,864 56,700 56,750 $2,029 60,200 60,250 $2,195 63,700 63,750 $2,374 49,750 49,800 $1,701 53,250 53,300 $1,866 56,750 56,800 $2,031 60,250 60,300 $2,198 63,750 63,800 $2,377 49,800 49,850 $1,703 53,300 53,350 $1,868 56,800 56,850 $2,034 60,300 60,350 $2,200 63,800 63,850 $2,379 49,850 49,900 $1,706 53,350 53,400 $1,871 56,850 56,900 $2,036 60,350 60,400 $2,203 63,850 63,900 $2,382 49,900 49,950 $1,708 53,400 53,450 $1,873 56,900 56,950 $2,038 60,400 60,450 $2,205 63,900 63,950 $2,384 49,950 50,000 $1,710 53,450 53,500 $1,876 56,950 57,000 $2,041 60,450 60,500 $2,208 63,950 64,000 $2,387 50,000 50,050 $1,713 53,500 53,550 $1,878 57,000 57,050 $2,043 60,500 60,550 $2,210 64,000 64,050 $2,390 50,050 50,100 $1,715 53,550 53,600 $1,880 57,050 57,100 $2,045 60,550 60,600 $2,213 64,050 64,100 $2,392 50,100 50,150 $1,717 53,600 53,650 $1,883 57,100 57,150 $2,048 60,600 60,650 $2,216 64,100 64,150 $2,395 50,150 50,200 $1,720 53,650 53,700 $1,885 57,150 57,200 $2,050 60,650 60,700 $2,218 64,150 64,200 $2,397 50,200 50,250 $1,722 53,700 53,750 $1,887 57,200 57,250 $2,053 60,700 60,750 $2,221 64,200 64,250 $2,400 50,250 50,300 $1,724 53,750 53,800 $1,890 57,250 57,300 $2,055 60,750 60,800 $2,223 64,250 64,300 $2,402 50,300 50,350 $1,727 53,800 53,850 $1,892 57,300 57,350 $2,057 60,800 60,850 $2,226 64,300 64,350 $2,405 50,350 50,400 $1,729 53,850 53,900 $1,894 57,350 57,400 $2,060 60,850 60,900 $2,228 64,350 64,400 $2,408 50,400 50,450 $1,732 53,900 53,950 $1,897 57,400 57,450 $2,062 60,900 60,950 $2,231 64,400 64,450 $2,410 50,450 50,500 $1,734 53,950 54,000 $1,899 57,450 57,500 $2,064 60,950 61,000 $2,233 64,450 64,500 $2,413 50,500 50,550 $1,736 54,000 54,050 $1,901 57,500 57,550 $2,067 61,000 61,050 $2,236 64,500 64,550 $2,415 50,550 50,600 $1,739 54,050 54,100 $1,904 57,550 57,600 $2,069 61,050 61,100 $2,239 64,550 64,600 $2,418 50,600 50,650 $1,741 54,100 54,150 $1,906 57,600 57,650 $2,071 61,100 61,150 $2,241 64,600 64,650 $2,420 50,650 50,700 $1,743 54,150 54,200 $1,909 57,650 57,700 $2,074 61,150 61,200 $2,244 64,650 64,700 $2,423 50,700 50,750 $1,746 54,200 54,250 $1,911 57,700 57,750 $2,076 61,200 61,250 $2,246 64,700 64,750 $2,425 50,750 50,800 $1,748 54,250 54,300 $1,913 57,750 57,800 $2,078 61,250 61,300 $2,249 64,750 64,800 $2,428 50,800 50,850 $1,750 54,300 54,350 $1,916 57,800 57,850 $2,081 61,300 61,350 $2,251 64,800 64,850 $2,431 50,850 50,900 $1,753 54,350 54,400 $1,918 57,850 57,900 $2,083 61,350 61,400 $2,254 64,850 64,900 $2,433 50,900 50,950 $1,755 54,400 54,450 $1,920 57,900 57,950 $2,086 61,400 61,450 $2,256 64,900 64,950 $2,436 50,950 51,000 $1,758 54,450 54,500 $1,923 57,950 58,000 $2,088 61,450 61,500 $2,259 64,950 65,000 $2,438 51,000 51,050 $1,760 54,500 54,550 $1,925 58,000 58,050 $2,090 61,500 61,550 $2,262 65,000 65,050 $2,441 51,050 51,100 $1,762 54,550 54,600 $1,927 58,050 58,100 $2,093 61,550 61,600 $2,264 65,050 65,100 $2,443 51,100 51,150 $1,765 54,600 54,650 $1,930 58,100 58,150 $2,095 61,600 61,650 $2,267 65,100 65,150 $2,446 2023 WEST VIRGINIA TAX TABLE

tax.wv.gov 2023 Personal Income Tax Information and Instructions — 39 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 65,150 65,200 $2,448 68,650 68,700 $2,628 72,150 72,200 $2,807 75,650 75,700 $2,986 79,150 79,200 $3,165 65,200 65,250 $2,451 68,700 68,750 $2,630 72,200 72,250 $2,809 75,700 75,750 $2,989 79,200 79,250 $3,168 65,250 65,300 $2,454 68,750 68,800 $2,633 72,250 72,300 $2,812 75,750 75,800 $2,991 79,250 79,300 $3,170 65,300 65,350 $2,456 68,800 68,850 $2,635 72,300 72,350 $2,815 75,800 75,850 $2,994 79,300 79,350 $3,173 65,350 65,400 $2,459 68,850 68,900 $2,638 72,350 72,400 $2,817 75,850 75,900 $2,996 79,350 79,400 $3,176 65,400 65,450 $2,461 68,900 68,950 $2,640 72,400 72,450 $2,820 75,900 75,950 $2,999 79,400 79,450 $3,178 65,450 65,500 $2,464 68,950 69,000 $2,643 72,450 72,500 $2,822 75,950 76,000 $3,001 79,450 79,500 $3,181 65,500 65,550 $2,466 69,000 69,050 $2,646 72,500 72,550 $2,825 76,000 76,050 $3,004 79,500 79,550 $3,183 65,550 65,600 $2,469 69,050 69,100 $2,648 72,550 72,600 $2,827 76,050 76,100 $3,007 79,550 79,600 $3,186 65,600 65,650 $2,472 69,100 69,150 $2,651 72,600 72,650 $2,830 76,100 76,150 $3,009 79,600 79,650 $3,188 65,650 65,700 $2,474 69,150 69,200 $2,653 72,650 72,700 $2,832 76,150 76,200 $3,012 79,650 79,700 $3,191 65,700 65,750 $2,477 69,200 69,250 $2,656 72,700 72,750 $2,835 76,200 76,250 $3,014 79,700 79,750 $3,193 65,750 65,800 $2,479 69,250 69,300 $2,658 72,750 72,800 $2,838 76,250 76,300 $3,017 79,750 79,800 $3,196 65,800 65,850 $2,482 69,300 69,350 $2,661 72,800 72,850 $2,840 76,300 76,350 $3,019 79,800 79,850 $3,199 65,850 65,900 $2,484 69,350 69,400 $2,664 72,850 72,900 $2,843 76,350 76,400 $3,022 79,850 79,900 $3,201 65,900 65,950 $2,487 69,400 69,450 $2,666 72,900 72,950 $2,845 76,400 76,450 $3,024 79,900 79,950 $3,204 65,950 66,000 $2,489 69,450 69,500 $2,669 72,950 73,000 $2,848 76,450 76,500 $3,027 79,950 80,000 $3,206 66,000 66,050 $2,492 69,500 69,550 $2,671 73,000 73,050 $2,850 76,500 76,550 $3,030 80,000 80,050 $3,209 66,050 66,100 $2,495 69,550 69,600 $2,674 73,050 73,100 $2,853 76,550 76,600 $3,032 80,050 80,100 $3,211 66,100 66,150 $2,497 69,600 69,650 $2,676 73,100 73,150 $2,856 76,600 76,650 $3,035 80,100 80,150 $3,214 66,150 66,200 $2,500 69,650 69,700 $2,679 73,150 73,200 $2,858 76,650 76,700 $3,037 80,150 80,200 $3,216 66,200 66,250 $2,502 69,700 69,750 $2,681 73,200 73,250 $2,861 76,700 76,750 $3,040 80,200 80,250 $3,219 66,250 66,300 $2,505 69,750 69,800 $2,684 73,250 73,300 $2,863 76,750 76,800 $3,042 80,250 80,300 $3,222 66,300 66,350 $2,507 69,800 69,850 $2,687 73,300 73,350 $2,866 76,800 76,850 $3,045 80,300 80,350 $3,224 66,350 66,400 $2,510 69,850 69,900 $2,689 73,350 73,400 $2,868 76,850 76,900 $3,048 80,350 80,400 $3,227 66,400 66,450 $2,512 69,900 69,950 $2,692 73,400 73,450 $2,871 76,900 76,950 $3,050 80,400 80,450 $3,229 66,450 66,500 $2,515 69,950 70,000 $2,694 73,450 73,500 $2,873 76,950 77,000 $3,053 80,450 80,500 $3,232 66,500 66,550 $2,518 70,000 70,050 $2,697 73,500 73,550 $2,876 77,000 77,050 $3,055 80,500 80,550 $3,234 66,550 66,600 $2,520 70,050 70,100 $2,699 73,550 73,600 $2,879 77,050 77,100 $3,058 80,550 80,600 $3,237 66,600 66,650 $2,523 70,100 70,150 $2,702 73,600 73,650 $2,881 77,100 77,150 $3,060 80,600 80,650 $3,240 66,650 66,700 $2,525 70,150 70,200 $2,704 73,650 73,700 $2,884 77,150 77,200 $3,063 80,650 80,700 $3,242 66,700 66,750 $2,528 70,200 70,250 $2,707 73,700 73,750 $2,886 77,200 77,250 $3,065 80,700 80,750 $3,245 66,750 66,800 $2,530 70,250 70,300 $2,710 73,750 73,800 $2,889 77,250 77,300 $3,068 80,750 80,800 $3,247 66,800 66,850 $2,533 70,300 70,350 $2,712 73,800 73,850 $2,891 77,300 77,350 $3,071 80,800 80,850 $3,250 66,850 66,900 $2,536 70,350 70,400 $2,715 73,850 73,900 $2,894 77,350 77,400 $3,073 80,850 80,900 $3,252 66,900 66,950 $2,538 70,400 70,450 $2,717 73,900 73,950 $2,896 77,400 77,450 $3,076 80,900 80,950 $3,255 66,950 67,000 $2,541 70,450 70,500 $2,720 73,950 74,000 $2,899 77,450 77,500 $3,078 80,950 81,000 $3,257 67,000 67,050 $2,543 70,500 70,550 $2,722 74,000 74,050 $2,902 77,500 77,550 $3,081 81,000 81,050 $3,260 67,050 67,100 $2,546 70,550 70,600 $2,725 74,050 74,100 $2,904 77,550 77,600 $3,083 81,050 81,100 $3,263 67,100 67,150 $2,548 70,600 70,650 $2,728 74,100 74,150 $2,907 77,600 77,650 $3,086 81,100 81,150 $3,265 67,150 67,200 $2,551 70,650 70,700 $2,730 74,150 74,200 $2,909 77,650 77,700 $3,088 81,150 81,200 $3,268 67,200 67,250 $2,553 70,700 70,750 $2,733 74,200 74,250 $2,912 77,700 77,750 $3,091 81,200 81,250 $3,270 67,250 67,300 $2,556 70,750 70,800 $2,735 74,250 74,300 $2,914 77,750 77,800 $3,094 81,250 81,300 $3,273 67,300 67,350 $2,559 70,800 70,850 $2,738 74,300 74,350 $2,917 77,800 77,850 $3,096 81,300 81,350 $3,275 67,350 67,400 $2,561 70,850 70,900 $2,740 74,350 74,400 $2,920 77,850 77,900 $3,099 81,350 81,400 $3,278 67,400 67,450 $2,564 70,900 70,950 $2,743 74,400 74,450 $2,922 77,900 77,950 $3,101 81,400 81,450 $3,280 67,450 67,500 $2,566 70,950 71,000 $2,745 74,450 74,500 $2,925 77,950 78,000 $3,104 81,450 81,500 $3,283 67,500 67,550 $2,569 71,000 71,050 $2,748 74,500 74,550 $2,927 78,000 78,050 $3,106 81,500 81,550 $3,286 67,550 67,600 $2,571 71,050 71,100 $2,751 74,550 74,600 $2,930 78,050 78,100 $3,109 81,550 81,600 $3,288 67,600 67,650 $2,574 71,100 71,150 $2,753 74,600 74,650 $2,932 78,100 78,150 $3,112 81,600 81,650 $3,291 67,650 67,700 $2,576 71,150 71,200 $2,756 74,650 74,700 $2,935 78,150 78,200 $3,114 81,650 81,700 $3,293 67,700 67,750 $2,579 71,200 71,250 $2,758 74,700 74,750 $2,937 78,200 78,250 $3,117 81,700 81,750 $3,296 67,750 67,800 $2,582 71,250 71,300 $2,761 74,750 74,800 $2,940 78,250 78,300 $3,119 81,750 81,800 $3,298 67,800 67,850 $2,584 71,300 71,350 $2,763 74,800 74,850 $2,943 78,300 78,350 $3,122 81,800 81,850 $3,301 67,850 67,900 $2,587 71,350 71,400 $2,766 74,850 74,900 $2,945 78,350 78,400 $3,124 81,850 81,900 $3,304 67,900 67,950 $2,589 71,400 71,450 $2,768 74,900 74,950 $2,948 78,400 78,450 $3,127 81,900 81,950 $3,306 67,950 68,000 $2,592 71,450 71,500 $2,771 74,950 75,000 $2,950 78,450 78,500 $3,129 81,950 82,000 $3,309 68,000 68,050 $2,594 71,500 71,550 $2,774 75,000 75,050 $2,953 78,500 78,550 $3,132 82,000 82,050 $3,311 68,050 68,100 $2,597 71,550 71,600 $2,776 75,050 75,100 $2,955 78,550 78,600 $3,135 82,050 82,100 $3,314 68,100 68,150 $2,600 71,600 71,650 $2,779 75,100 75,150 $2,958 78,600 78,650 $3,137 82,100 82,150 $3,316 68,150 68,200 $2,602 71,650 71,700 $2,781 75,150 75,200 $2,960 78,650 78,700 $3,140 82,150 82,200 $3,319 68,200 68,250 $2,605 71,700 71,750 $2,784 75,200 75,250 $2,963 78,700 78,750 $3,142 82,200 82,250 $3,321 68,250 68,300 $2,607 71,750 71,800 $2,786 75,250 75,300 $2,966 78,750 78,800 $3,145 82,250 82,300 $3,324 68,300 68,350 $2,610 71,800 71,850 $2,789 75,300 75,350 $2,968 78,800 78,850 $3,147 82,300 82,350 $3,327 68,350 68,400 $2,612 71,850 71,900 $2,792 75,350 75,400 $2,971 78,850 78,900 $3,150 82,350 82,400 $3,329 68,400 68,450 $2,615 71,900 71,950 $2,794 75,400 75,450 $2,973 78,900 78,950 $3,152 82,400 82,450 $3,332 68,450 68,500 $2,617 71,950 72,000 $2,797 75,450 75,500 $2,976 78,950 79,000 $3,155 82,450 82,500 $3,334 68,500 68,550 $2,620 72,000 72,050 $2,799 75,500 75,550 $2,978 79,000 79,050 $3,158 82,500 82,550 $3,337 68,550 68,600 $2,623 72,050 72,100 $2,802 75,550 75,600 $2,981 79,050 79,100 $3,160 82,550 82,600 $3,339 68,600 68,650 $2,625 72,100 72,150 $2,804 75,600 75,650 $2,984 79,100 79,150 $3,163 82,600 82,650 $3,342 2023 WEST VIRGINIA TAX TABLE

40 — 2023 West Virginia Personal Income Tax Information and Instructions tax.wv.gov If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 82,650 82,700 $3,344 86,150 86,200 $3,524 89,650 89,700 $3,703 93,150 93,200 $3,882 96,650 96,700 $4,061 82,700 82,750 $3,347 86,200 86,250 $3,526 89,700 89,750 $3,705 93,200 93,250 $3,885 96,700 96,750 $4,064 82,750 82,800 $3,350 86,250 86,300 $3,529 89,750 89,800 $3,708 93,250 93,300 $3,887 96,750 96,800 $4,066 82,800 82,850 $3,352 86,300 86,350 $3,531 89,800 89,850 $3,711 93,300 93,350 $3,890 96,800 96,850 $4,069 82,850 82,900 $3,355 86,350 86,400 $3,534 89,850 89,900 $3,713 93,350 93,400 $3,892 96,850 96,900 $4,072 82,900 82,950 $3,357 86,400 86,450 $3,536 89,900 89,950 $3,716 93,400 93,450 $3,895 96,900 96,950 $4,074 82,950 83,000 $3,360 86,450 86,500 $3,539 89,950 90,000 $3,718 93,450 93,500 $3,897 96,950 97,000 $4,077 83,000 83,050 $3,362 86,500 86,550 $3,542 90,000 90,050 $3,721 93,500 93,550 $3,900 97,000 97,050 $4,079 83,050 83,100 $3,365 86,550 86,600 $3,544 90,050 90,100 $3,723 93,550 93,600 $3,903 97,050 97,100 $4,082 83,100 83,150 $3,368 86,600 86,650 $3,547 90,100 90,150 $3,726 93,600 93,650 $3,905 97,100 97,150 $4,084 83,150 83,200 $3,370 86,650 86,700 $3,549 90,150 90,200 $3,728 93,650 93,700 $3,908 97,150 97,200 $4,087 83,200 83,250 $3,373 86,700 86,750 $3,552 90,200 90,250 $3,731 93,700 93,750 $3,910 97,200 97,250 $4,089 83,250 83,300 $3,375 86,750 86,800 $3,554 90,250 90,300 $3,734 93,750 93,800 $3,913 97,250 97,300 $4,092 83,300 83,350 $3,378 86,800 86,850 $3,557 90,300 90,350 $3,736 93,800 93,850 $3,915 97,300 97,350 $4,095 83,350 83,400 $3,380 86,850 86,900 $3,560 90,350 90,400 $3,739 93,850 93,900 $3,918 97,350 97,400 $4,097 83,400 83,450 $3,383 86,900 86,950 $3,562 90,400 90,450 $3,741 93,900 93,950 $3,920 97,400 97,450 $4,100 83,450 83,500 $3,385 86,950 87,000 $3,565 90,450 90,500 $3,744 93,950 94,000 $3,923 97,450 97,500 $4,102 83,500 83,550 $3,388 87,000 87,050 $3,567 90,500 90,550 $3,746 94,000 94,050 $3,926 97,500 97,550 $4,105 83,550 83,600 $3,391 87,050 87,100 $3,570 90,550 90,600 $3,749 94,050 94,100 $3,928 97,550 97,600 $4,107 83,600 83,650 $3,393 87,100 87,150 $3,572 90,600 90,650 $3,752 94,100 94,150 $3,931 97,600 97,650 $4,110 83,650 83,700 $3,396 87,150 87,200 $3,575 90,650 90,700 $3,754 94,150 94,200 $3,933 97,650 97,700 $4,112 83,700 83,750 $3,398 87,200 87,250 $3,577 90,700 90,750 $3,757 94,200 94,250 $3,936 97,700 97,750 $4,115 83,750 83,800 $3,401 87,250 87,300 $3,580 90,750 90,800 $3,759 94,250 94,300 $3,938 97,750 97,800 $4,118 83,800 83,850 $3,403 87,300 87,350 $3,583 90,800 90,850 $3,762 94,300 94,350 $3,941 97,800 97,850 $4,120 83,850 83,900 $3,406 87,350 87,400 $3,585 90,850 90,900 $3,764 94,350 94,400 $3,944 97,850 97,900 $4,123 83,900 83,950 $3,408 87,400 87,450 $3,588 90,900 90,950 $3,767 94,400 94,450 $3,946 97,900 97,950 $4,125 83,950 84,000 $3,411 87,450 87,500 $3,590 90,950 91,000 $3,769 94,450 94,500 $3,949 97,950 98,000 $4,128 84,000 84,050 $3,414 87,500 87,550 $3,593 91,000 91,050 $3,772 94,500 94,550 $3,951 98,000 98,050 $4,130 84,050 84,100 $3,416 87,550 87,600 $3,595 91,050 91,100 $3,775 94,550 94,600 $3,954 98,050 98,100 $4,133 84,100 84,150 $3,419 87,600 87,650 $3,598 91,100 91,150 $3,777 94,600 94,650 $3,956 98,100 98,150 $4,136 84,150 84,200 $3,421 87,650 87,700 $3,600 91,150 91,200 $3,780 94,650 94,700 $3,959 98,150 98,200 $4,138 84,200 84,250 $3,424 87,700 87,750 $3,603 91,200 91,250 $3,782 94,700 94,750 $3,961 98,200 98,250 $4,141 84,250 84,300 $3,426 87,750 87,800 $3,606 91,250 91,300 $3,785 94,750 94,800 $3,964 98,250 98,300 $4,143 84,300 84,350 $3,429 87,800 87,850 $3,608 91,300 91,350 $3,787 94,800 94,850 $3,967 98,300 98,350 $4,146 84,350 84,400 $3,432 87,850 87,900 $3,611 91,350 91,400 $3,790 94,850 94,900 $3,969 98,350 98,400 $4,148 84,400 84,450 $3,434 87,900 87,950 $3,613 91,400 91,450 $3,792 94,900 94,950 $3,972 98,400 98,450 $4,151 84,450 84,500 $3,437 87,950 88,000 $3,616 91,450 91,500 $3,795 94,950 95,000 $3,974 98,450 98,500 $4,153 84,500 84,550 $3,439 88,000 88,050 $3,618 91,500 91,550 $3,798 95,000 95,050 $3,977 98,500 98,550 $4,156 84,550 84,600 $3,442 88,050 88,100 $3,621 91,550 91,600 $3,800 95,050 95,100 $3,979 98,550 98,600 $4,159 84,600 84,650 $3,444 88,100 88,150 $3,624 91,600 91,650 $3,803 95,100 95,150 $3,982 98,600 98,650 $4,161 84,650 84,700 $3,447 88,150 88,200 $3,626 91,650 91,700 $3,805 95,150 95,200 $3,984 98,650 98,700 $4,164 84,700 84,750 $3,449 88,200 88,250 $3,629 91,700 91,750 $3,808 95,200 95,250 $3,987 98,700 98,750 $4,166 84,750 84,800 $3,452 88,250 88,300 $3,631 91,750 91,800 $3,810 95,250 95,300 $3,990 98,750 98,800 $4,169 84,800 84,850 $3,455 88,300 88,350 $3,634 91,800 91,850 $3,813 95,300 95,350 $3,992 98,800 98,850 $4,171 84,850 84,900 $3,457 88,350 88,400 $3,636 91,850 91,900 $3,816 95,350 95,400 $3,995 98,850 98,900 $4,174 84,900 84,950 $3,460 88,400 88,450 $3,639 91,900 91,950 $3,818 95,400 95,450 $3,997 98,900 98,950 $4,176 84,950 85,000 $3,462 88,450 88,500 $3,641 91,950 92,000 $3,821 95,450 95,500 $4,000 98,950 99,000 $4,179 85,000 85,050 $3,465 88,500 88,550 $3,644 92,000 92,050 $3,823 95,500 95,550 $4,002 99,000 99,050 $4,182 85,050 85,100 $3,467 88,550 88,600 $3,647 92,050 92,100 $3,826 95,550 95,600 $4,005 99,050 99,100 $4,184 85,100 85,150 $3,470 88,600 88,650 $3,649 92,100 92,150 $3,828 95,600 95,650 $4,008 99,100 99,150 $4,187 85,150 85,200 $3,472 88,650 88,700 $3,652 92,150 92,200 $3,831 95,650 95,700 $4,010 99,150 99,200 $4,189 85,200 85,250 $3,475 88,700 88,750 $3,654 92,200 92,250 $3,833 95,700 95,750 $4,013 99,200 99,250 $4,192 85,250 85,300 $3,478 88,750 88,800 $3,657 92,250 92,300 $3,836 95,750 95,800 $4,015 99,250 99,300 $4,194 85,300 85,350 $3,480 88,800 88,850 $3,659 92,300 92,350 $3,839 95,800 95,850 $4,018 99,300 99,350 $4,197 85,350 85,400 $3,483 88,850 88,900 $3,662 92,350 92,400 $3,841 95,850 95,900 $4,020 99,350 99,400 $4,200 85,400 85,450 $3,485 88,900 88,950 $3,664 92,400 92,450 $3,844 95,900 95,950 $4,023 99,400 99,450 $4,202 85,450 85,500 $3,488 88,950 89,000 $3,667 92,450 92,500 $3,846 95,950 96,000 $4,025 99,450 99,500 $4,205 85,500 85,550 $3,490 89,000 89,050 $3,670 92,500 92,550 $3,849 96,000 96,050 $4,028 99,500 99,550 $4,207 85,550 85,600 $3,493 89,050 89,100 $3,672 92,550 92,600 $3,851 96,050 96,100 $4,031 99,550 99,600 $4,210 85,600 85,650 $3,496 89,100 89,150 $3,675 92,600 92,650 $3,854 96,100 96,150 $4,033 99,600 99,650 $4,212 85,650 85,700 $3,498 89,150 89,200 $3,677 92,650 92,700 $3,856 96,150 96,200 $4,036 99,650 99,700 $4,215 85,700 85,750 $3,501 89,200 89,250 $3,680 92,700 92,750 $3,859 96,200 96,250 $4,038 99,700 99,750 $4,217 85,750 85,800 $3,503 89,250 89,300 $3,682 92,750 92,800 $3,862 96,250 96,300 $4,041 99,750 99,800 $4,220 85,800 85,850 $3,506 89,300 89,350 $3,685 92,800 92,850 $3,864 96,300 96,350 $4,043 99,800 99,850 $4,223 85,850 85,900 $3,508 89,350 89,400 $3,688 92,850 92,900 $3,867 96,350 96,400 $4,046 99,850 99,900 $4,225 85,900 85,950 $3,511 89,400 89,450 $3,690 92,900 92,950 $3,869 96,400 96,450 $4,048 99,900 99,950 $4,228 85,950 86,000 $3,513 89,450 89,500 $3,693 92,950 93,000 $3,872 96,450 96,500 $4,051 99,950 100,000 $4,230 86,000 86,050 $3,516 89,500 89,550 $3,695 93,000 93,050 $3,874 96,500 96,550 $4,054 86,050 86,100 $3,519 89,550 89,600 $3,698 93,050 93,100 $3,877 96,550 96,600 $4,056 86,100 86,150 $3,521 89,600 89,650 $3,700 93,100 93,150 $3,880 96,600 96,650 $4,059 2023 WEST VIRGINIA TAX TABLE

*P40202313W* P 4 0 2 0 2 3 1 3 W W –41– Schedule F Form IT-140 STATEMENT OF CLAIMANT TO REFUND DUE DECEASED TAXPAYER 2023 Attach completed schedule to decedent’s return NAME OF DECEDENT NAME OF CLAIMANT DATE OF DEATH SOCIAL SECURITY NUMBER SOCIAL SECURITY NUMBER ADDRESS (permanent residence or domicile at date of death) ADDRESS CITY STATE ZIP CODE CITY STATE ZIP CODE I am filing this statement as (check only one box): ATTACH A LIST TO THIS SCHED- ULE CONTAINING THE NAME AND ADDRESS OF THE SURVIV- ING SPOUSE AND CHILDREN OF THE DECEDENT. A. Surviving wife or husband, claiming a refund based on a joint return B. Administrator or executor. Attach a court certificate showing your appointment C. Claimant for the estate of the decedent, other than above. Complete the rest of this schedule and attach a copy of the death certificate or proof of death* TO BE COMPLETED ONLY IF BOX C ABOVE IS CHECKED YES NO 1. Did the decedent leave a will?.................................................................................................................................................................... 2(a).Has an administrator or executor been appointed for the estate of the decedent?...................................................................................... 2(b) If "NO" will one be appointed?...................................................................................................................................................................... If 2(a) or 2(b) is checked "YES", do not file this form. The administrator or executor should file for the refund. 3. Will you, as the claimant for the estate of the decedent, disburse the refund according to the laws of the state in which the decedent was domiciled or maintained a permanent residence?................................................................................................................................. If "NO", payment of this claim will be withheld pending submission of proof of your appointment as administrator or execu- tor or other evidence showing that you are authorized under state law to receive payment. SIGNATURE AND VERIFICATION I hereby make request for refund of taxes overpaid by, or on behalf of the decedent and declare under penalties of perjury, that I have examined this claim and to the best of my knowledge and belief, it is true, correct and complete. Signature of claimant _____________________________________________________ Date _______________________________ *May be the original of an authentic copy of a telegram or letter from the Division of Defense notifying the next of kin of death while in active service, or a death certificate issued by the appropriate officer of the Division of Defense.

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–43– SCHEDULE UT INSTRUCTIONS You owe use tax on the total purchase price of taxable tangible personal property or taxable services (hereinafter called property) that you used, stored, or consumed in West Virginia upon which you have not previously paid West Virginia sales or use tax. The use tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV shopping networks and other purchases of taxable items. Schedule UT must be filed with IT-140 if the taxpayer is reporting use tax due. Examples of reasons you may owe use tax: 1. You purchased property without paying sales tax from a seller outside of West Virginia. You would have paid sales tax if you purchased the property from a West Virginia seller. 2. You purchased property without paying sales tax for resale (to sell to others) or for a nontaxable use. You then used the property in a taxable manner. 3. You purchased property without paying sales tax and later gave the property away free to your customers. PART I. STATE USE TAX CALCULATION (includes purchases or lease of tangible personal property or taxable service made using direct pay permit) LINE 1 Enter the total dollar amount of all purchases made during the 2023 tax year that are subject to the 6% use tax rate. LINE 3 Multiply the amount on line 1 by the use tax rate on line 2. PART II. MUNICIPAL USE TAX CALCULATION You owe municipal use tax on the total purchase price of taxable tangible personal property or taxable services that you used, stored, or consumed in a municipality that has imposed sales and use tax upon which you have not previously paid sales or use tax. For municipal tax paid in another municipality. West Virginia sales and use tax law provides a credit for sales or use taxes that are properly due and paid to another state or municipality on property or services purchased outside of the State or municipality in which you are located and subsequently stored, used or consumed inside the State or municipality. The credit is allowed against the total of West Virginia state and municipal use taxes imposed on the same property or services purchased in the other state or municipality. Note: When the combined state and municipal taxes paid to the other state/municipality equals or exceeds the combined West Virginia state and municipal use tax, no entry is required on the West Virginia Purchaser’s Use Tax Schedule (Schedule UT) to report the purchase or the credit for tax paid to the other state/ municipality on the same purchase. Example: You purchase an item subject to tax in Ohio and pay 7% sales tax (6% state tax and 1% local tax). You live in an area in West Virginia that imposes a 1% municipal use tax with the State rate 6%, for a total 7%. You would not report the purchase on the schedule nor on your Personal Income Tax return since the combined rates are the same in Ohio and the city in West Virginia. The following example includes a situation a person may encounter with respect to West Virginia state, and municipal sales and use taxes, if they purchase items outside West Virginia or from a different municipality and are required to pay sales or use taxes to the other state and/or municipality. The example provides information on how to use the amount of sales tax paid to the other state as a credit against West Virginia state and municipal use taxes imposed and how to compute and report the West Virginia state and municipal taxes due. You bring equipment into West Virginia for use in a municipality which imposes municipal sales and use tax. You can determine the West Virginia state and municipal use tax as follows: USE TAX – STATE 1. Purchase price $10,000.00 2. 6.0% West Virginia State use tax ($10,000 x .06) 600.00 3. Less 4.0% sales/use tax paid to State B ($10,000 x .04) (400.00) 4. Net use tax due to West Virginia 200.00 5. Measure of tax ($200 ÷ .06 tax rate) $ 3,333.34 You should include the $3,333.34 in Part I, line 1 of the West Virginia Purchaser’s Use Tax Schedule. USE TAX – MUNICIPAL 1. Purchase price $10,000.00 2. 1.0% Municipality A sales/use tax ($10,000 x .01) 100.00 3. Less .5% sales/use tax paid to Municipality B ($10,000 x .005) (50.00) 4. Net use tax due to municipality A 50.00 5. Measure of tax ($50 ÷ .01 tax rate) $ 5,000.00 You should include the $5,000 in Part II, line 4b-7b under appropriate municipality. LINE 4A - 7A. Enter the name of the municipality. LINE 4B - 7B. Enter total purchases subject to the use tax. LINE 4C - 7C. Enter the tax rate. See www.tax.wv.gov for a complete list of municipalities and rates. LINE 4D - 7D. Multiply total purchases by the tax rate and enter total. LINE 8 Add lines 4d through 7d and enter total. PART III. TOTAL AMOUNT DUE LINE 9 Enter total State Use Tax due (from line 3). LINE 10 Enter total Municipal Use Tax due (from line 8). LINE 11 Enter total Use Tax due. Add lines 9 and 10 and enter total here and on line 12 of Form IT 140.

*P40202312W* P 4 0 2 0 2 3 1 2 W W –44– Schedule UT Form IT-140 WEST VIRGINIA PURCHASER’S USE TAX SCHEDULE 2023 INSTRUCTIONS Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not been paid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV shopping networks, and other purchases of taxable items. For detailed instructions on the Schedule UT, see page 43. Part I State Use Tax Calculation 1. Amount of purchases subject to West Virginia Use Tax................................................................................. 1 $ 2. West Virginia Use Tax Rate.......................................................................................................................... 2 .06 3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below)....... 3 $ Part II Municipal Use Tax Calculation City/Town Name* Purchases Subject to Municipal Use Tax Tax Rate Municipal Tax Due (Purchases multiplied by rate) 4a 4b $ 4c 4d $ 5a 5b $ 5c 5d $ 6a 6b $ 6c 6d $ 7a 7b $ 7c 7d $ 8. Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10) 8 $ Part III Total Amount Due 9. Total State Use Tax due (from line 3)............................................................................................................ 9 $ 10. Total Municipal Use Tax due (from line 8).................................................................................................... 10 $ 11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 12 of Form IT-140) 11 $ *Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.

*P40012201W* P 4 0 0 1 2 2 0 1 W W –45– WV4868 Form IT-140 APPLICATION FOR EXTENSION OF TIME TO FILE File this form to request a six-month extension of time to file your West Virginia Personal Income Tax Return. Request for extension to file must be filed before the original due date of the return. Extensions received after this date will be denied. Your return must be filed no later than October 17 after the original due date. This form is NOT an extension of time to PAY personal income taxes due. TAX YEAR ENDING MM DD YYYY TAXPAYER INFORMATION SOCIAL SECURITY NUMBER *SPOUSE’S SOCIAL SECURITY NUMBER LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE TELEPHONE NUMBER EMAIL EXTENDED DUE DATE MM/DD/YYYY CALCULATION a. Total income tax liability.............................................................................................................................. a. .00 b. Total payments (West Virginia withholding and/or credit for estimated payments)................................... b. .00 c. Amount of West Virginia personal income tax due (subtract line b from line a)........................................ c. .00 NOTE This form and payment must be filed on or before the due date of the return. A penalty is imposed for late filing/late payment of tax unless reasonable cause can be shown. If you receive an extension of time for federal income purposes and expect to owe no West Virginia income tax, you are not required to file this form. To receive the same extension for state tax purposes, you need only note on your West Virginia Personal Income Tax Return that a federal extension was granted. Mail this form to: West Virginia Tax Division Tax Account Administration P.O. Box 2585 Charleston, WV 25329-2585 This form must be complete and submitted in full. DO NOT CUT OR RESIZE THIS FORM.

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–47– PRIMARY LAST NAME SHOWN ON FORM IT-140 SOCIAL SECURITY NUMBER AMENDED RETURN INFORMATION If you are using this form to file an amended return, provide an explanation of the changes made in the space below. Enclose all supporting forms and schedules for items changed. If you were required to file an amended federal return (Form 1040X), you must enclose a copy of that return. Be sure to include your name and social security number on any enclosures. REQUEST FOR WAIVER OF ESTIMATED PENALTY If you are subject to the underpayment penalty, all or part of the penalty will be waived if the West Virginia Tax Division determines that: 1. The penalty was caused by reason of casualty or disaster; 2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable. To request a waiver, please write the reason(s) a waiver is being requested on the lines below. Attach a separate page if more space is needed. Please sign and date your request. If you have documentation substantiating your statement, enclose a copy. The Division will notify you if your request for waiver was not approved.

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*P40202311W* P 4 0 2 0 2 3 1 1 W W –49– Schedule DP Form IT-140 SCHEDULE OF ADDITIONAL DEPENDENTS 2023 Use this schedule to continue listing dependents. If space is needed for more than 25 dependents, a copy of this form may be obtained from the West Virginia Tax Division’s website: tax.wv.gov. First Name Last Name Social Security Number Date of Birth MM DD YYYY

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P 4 0 2 0 2 3 0 1 W *P40202301W* W

–51– IT-140 WEST VIRGINIA PERSONAL INCOME TAX RETURN 2023 SOCIAL SECURITY NUMBER Deceased

**SPOUSE’S SOCIAL SECURITY NUMBER Deceased

Date of Death* Date of Death* LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE TELEPHONE NUMBER EMAIL EXTENDED DUE DATE MM/DD/YYYY * ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR. FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION. AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FI LED AS AN INJURED SPOUSE FILING STATUS (CHECK ONE) 1 SINGLE 2 HEAD OF HOUSEHOLD 3 MARRIED, FILING JOINT 4 MARRIED, FILING SEPARATE **Enter spouse’s SS# and name in the boxes above 5 WIDOW(ER) WITH DEPENDENT CHILD EXEMPTIONS (a) YOURSELF To claim an exemption for yourself, enter 1. If someone can claim you as a dependent, leave box (a) blank. (a) (b) SPOUSE To claim an exemption for your spouse, enter 1. They may not be claimed as an exemption by anyone else. (b) (c) DEPENDENTS List your dependents. If over four dependents, continue on Schedule DP on page 49. Enter total number of dependents (c) Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY) (d) SURVIVING SPOUSE (See page 21) Decedents SSN Year Spouse Died: (d) (e) Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e) 1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00 2. Additions to income (line 59 of Schedule M)............................................................................................. 2 .00 3. Subtractions from income (line 50 of Schedule M).................................................................................... 3 .00 4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)...................................................... 4 .00 5. Low-Income Earned Income Exclusion (see worksheet on page 29)........................................................ 5 .00 6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................ 6 .00 7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............ 7 .00 8. Income Tax Due (Check One) ................................................................................................................. 8 .00 Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule TAX DEPT USE ONLY MUST INCLUDE WITHHOLDING FORMS WITH THIS RETURN (W-2s, 1099s, Etc.) PAY PLAN COR SCTC NRSR HEPTC

P 4 0 2 0 2 3 0 2 W *P40202302W* –52– PRIMARY LAST NAME SOCIAL SECURITY NUMBER 9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) ................................................................ 9 .00 10. Total Income Tax Due. Line 8 minus 9. If line 9 is greater than line 8, enter 0. 10 .00 11. Overpayment previously refunded or credited (amended return only) .............................................................. 11 .00 Penalty Due CHECK IF REQUESTING WAIVER OR QUALIFIED FARMER 12. West Virginia Use Tax Due on out-of-state purchases (See Schedule UT on page 44).

CHECK IF NO USE TAX DUE ................ 12 .00 13. Add lines 10 through 12. This is your total amount due..................................................................................... 13 .00 14. West Virginia Income Tax Withheld (See instructions page 23) Check if withholding from NRSR (Nonresident Sale of Real Estate) 14 .00 15. Estimated Tax Payments and Payments with Schedule 4868 .......................................................................... 15 .00 16. Non-Family Adoption Tax Credit, if applicable (include Schedule WV NFA-1) .................................................. 16 .00 17. Senior Citizen Tax Credit for property tax paid (include Schedule SCTC-A) ..................................................... 17 .00 18. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class 2 receipt) 18 .00 19. Build WV Property Value Adjustment Refundable Tax Credit ............................................................................ 19 .00 20. Amount paid with original return (amended return only) ................................................................................... 20 .00 21. Payments and Refundable Credits (add lines 14 through 20) ........................................................................... 21 .00 22. Balance Due (line 13 minus line 21). If Line 21 is greater than line 13, complete line 23 ... PAY THIS AMOUNT 22 .00 23. Line 21 minus line 13. This is your overpayment ......................................................................................... 23 .00 24. Indicate donations from line 24. Enter below and enter the sum of columns 24A, 24B, and 24C on Line 24 24A. CHILDREN’S TRUST FUND 24B. WV DEPT. OF VETERANS ASSISTANCE 24C. STATE VETERANS CEMETERY 24 .00 25. Amount of Overpayment to be credited to your 2024 estimated tax............................................................... 25 .00 26. Refund due to you (line 23 minus line 24 and line 25) .............................................................. REFUND 26 .00 Direct Deposit of Refund

CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. I authorize the Tax Division to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.

Your Signature Date Spouse’s Signature Date Telephone Number Preparer: Check HERE if client is requesting NOT to efile Preparer’s EIN Signature of preparer other than above Date Telephone Number Preparer’s Printed Name Preparer’s Firm FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS: WV TAX DIVISION P.O. BOX 1071 CHARLESTON, WV 25324-1071 WV TAX DIVISION P.O. BOX 3694 CHARLESTON, WV 25336-3694 Payment Options: Returns filed with a balance of tax due may pay through any of the following methods: • Check or Money Order payable to the WV Tax Division - Enclose check or money order with your return. • Electronic Payment - May be made by visiting mytaxes.wvtax.gov and clicking on “Pay Personal Income Tax”.

–53– INDEX A Amended Return 18 C Composite Return 17 D Deceased Taxpayer 19, 21, 23, 27 Dependents 24, 49 Direct Deposit 15, 22 Disability Deduction 21, 26, 27 E Estimated Tax 22 Exemptions 17, 19, 21, 24 Extension of Time 22, 25, 45 F Failure to Receive a Withholding Tax Statement (W-2) 23 Family Tax Credit 11, 12 Filing Requirements 17, 21 Filing Status 24 Forms IT-140 1, 51 Schedule A 7 Schedule DP 49 Schedule E 14 Schedule F 41 Schedule FTC-1 11 Schedule H 13 Schedule HEPTC-1 9 Schedule M 3, 4 Schedule UT 44 WV4868 45 H Homestead Excess Property Tax Credit 19 I Income Tax Paid to Another State (Schedule E) 14, 33 Injured Spouse 23, 24 Interest and Additions for Late Payment of Tax 22 IRS Information Exchange 23 Itemized Deductions 19 L Low-Income Earned Income Exclusion 24, 29 M Military Retirement Information 26 P Payment Options 2, 52 Penalty for Underpayment of Estimated Tax 22 Prior Year Tax Liability 23 Purchaser's Use Tax 43, 44 R Railroad Retirement Income 21, 27, 30 Refund Information 22 S Senior Citizens Tax Credit 19, 34 Senior Citizens Tax Deduction 21, 26, 27, 28 Signature Required 23 SMART529 21 Surviving Spouse 19, 21, 23, 24, 27 T Tax Computation Nonresident, Part-Year Resident 18, 25, 30 Tax Rate Schedules 35 Tax Table 36 W Worksheets Low-Income Earned Income Exclusion 29 Senior Citizen Deduction 28 WV Children’s Trust 25 WV College Savings Plan and Prepaid Tuition Trust Fund 21, 27 WV Police, Deputy Sheriffs' or Firemen's Pension, WV Teachers, Public Employees, Military, and Federal Retirement 21, 26

Wheeling 40 - 14th St., Suite 101 (304) 238-1152 Martinsburg 397 Mid Atlantic Parkway, Suite 2 (304) 267-0022 Clarksburg 153 W. Main Street (304) 627-2109 Parkersburg 400 - 5th St., Room 509 (304) 420-4570 Charleston 1001 Lee Street, East (304) 558-3333 Beckley 407 Neville St., Suite 109 (304) 256-6764 State Taxpayer Assistance Locations West Virginia Tax Division P.O. Box 1071 Charleston, WV 25324-1071 PRST STD U.S. POSTAGE PAID State of WV 1-800-982-8297 taxhelp@wv.gov www.tax.wv.gov If you are due a REFUND, mail your return to: If you owe taxes, mail your return to: West Virginia Tax Division P.O. Box 1071 Charleston, WV 25324-1071 West Virginia Tax Division P.O. Box 3694 Charleston, WV 25336-3694

2024 W e s t V i r g i n i a Personal Income Tax Forms & Instructions 2024 PERSONAL INCOME TAX IS DUE APRIL 15, 2025 W E S T V I R G I N I A TA X D I V I S I O N

COVER: WEST VIRGINIA TAX DIVISION LOGO AND BROOK TROUT (WV STATE FISH) TABLE OF CONTENTS 2024 Family Tax Credit Tables ���������������������������������������������������������������� 12 Important Information for 2024����������������������������������������������������������������� 15 Tips on Filing a Paper Return������������������������������������������������������������������� 16 General Information���������������������������������������������������������������������������������� 17 Form IT-140 Instructions�������������������������������������������������������������������������� 24 Schedule M Instructions��������������������������������������������������������������������������� 26 Schedule A Instructions���������������������������������������������������������������������������� 30 Schedule E Instructions���������������������������������������������������������������������������� 33 Senior Citizens Tax Credit Information����������������������������������������������������� 34 2024 Tax Rate Schedules������������������������������������������������������������������������ 35 2024 West Virginia Tax Table������������������������������������������������������������������ 36 Schedule UT Instructions������������������������������������������������������������������������� 43 Index��������������������������������������������������������������������������������������������������������� 53

P 4 0 2 0 2 4 0 1 W *P40202401W* W

–1– IT-140 WEST VIRGINIA PERSONAL INCOME TAX RETURN 2024 SOCIAL SECURITY NUMBER Deceased

**SPOUSE’S SOCIAL SECURITY NUMBER Deceased

Date of Death* Date of Death* LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE TELEPHONE NUMBER EMAIL EXTENDED DUE DATE MM/DD/YYYY * ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR. FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION. AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FI LED AS AN INJURED SPOUSE FILING STATUS (CHECK ONE) 1 SINGLE 2 HEAD OF HOUSEHOLD 3 MARRIED, FILING JOINT 4 MARRIED, FILING SEPARATE **Enter spouse’s SS# and name in the boxes above 5 WIDOW(ER) WITH DEPENDENT CHILD EXEMPTIONS (a) YOURSELF To claim an exemption for yourself, enter 1. If someone can claim you as a dependent, leave box (a) blank. (a) (b) SPOUSE To claim an exemption for your spouse, enter 1. They may not be claimed as an exemption by anyone else. (b) (c) DEPENDENTS List your dependents. If over four dependents, continue on Schedule DP on page 49. Enter total number of dependents (c) Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY) (d) SURVIVING SPOUSE (See page 21) Decedents SSN Year Spouse Died: (d) (e) Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e) 1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00 2. Additions to income (line 61 of Schedule M)............................................................................................. 2 .00 3. Subtractions from income (line 52 of Schedule M).................................................................................... 3 .00 4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)...................................................... 4 .00 5. Low-Income Earned Income Exclusion (see worksheet on page 29)........................................................ 5 .00 6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................ 6 .00 7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............ 7 .00 8. Income Tax Due (Check One) ................................................................................................................. 8 .00 Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule

P 4 0 2 0 2 4 0 2 W *P40202402W* –2– PRIMARY LAST NAME SOCIAL SECURITY NUMBER 9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) ............................................................ 9 .00 10. Total Income Tax Due. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 .00 11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 .00 12. Penalty Due from Form IT-210 CHECK IF REQUESTING WAIVER/ANNUALIZED 12 .00 WORKSHEET ATTACHED If you owe penalty, enter here: 13. West Virginia Use Tax Due on out-of-state purchases (See Schedule UT on page 44).

CHECK IF NO USE TAX DUE ............... 13 .00 14. Add lines 10 through 13. This is your total amount due.................................................................................. 14 .00 15. West Virginia Income Tax Withheld (See instructions page 23) Check if withholding from NRSR (Nonresident Sale of Real Estate) 15 .00 16. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 16 .00 17. Non-Family Adoption Tax Credit, if applicable (MUST include Schedule WV NFA-1) ...................................... 17 .00 18. Senior Citizen Tax Credit for property tax paid (MUST include Schedule SCTC-A) ......................................... 18 .00 19. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class 2 receipt) 19 .00 20. Build WV Property Value Adjustment Refundable Tax Credit ........................................................................... 20 .00 21. WV Property Tax Adjustment Tax Credits (claim each separately below. Enter sum on line 21) A. MOTOR VEHICLE PROPERTY TAX B. DISABLED VETERAN REAL PROPERTY TAX C. SMALL BUSINESS PROPERTY TAX 21 .00 22. Amount paid with original return (amended return only) ................................................................................ 22 .00 23. Payments and Refundable Credits (add lines 15 through 22) ....................................................................... 23 .00 24. Balance Due (line 14 minus line 23). If Line 23 is greater than line 14, complete line 25 ... PAY THIS AMOUNT 24 .00 25. Line 23 minus line 14. This is your overpayment ......................................................................................... 25 .00 26. Enter donation amounts below and enter the sum on Line 26 A. CHILDREN’S TRUST FUND B. 4WV DEPT. OF VETERANS ASSISTANCE C. STATE VETERANS CEMETERY 26 .00 27. Amount of Overpayment to be credited to your 2025 estimated tax............................................................... 27 .00 28. Refund due to you (line 25 minus line 26 and line 27).............................................................. REFUND 28 .00 Direct Deposit of Refund

CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. I authorize the Tax Division to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.

Your Signature Date Spouse’s Signature Date Telephone Number Signature of preparer other than above Preparer’s EIN Date Telephone Number Preparer’s Printed Name Preparer’s Firm FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS: WV TAX DIVISION P.O. BOX 1071 CHARLESTON, WV 25324-1071 WV TAX DIVISION P.O. BOX 3694 CHARLESTON, WV 25336-3694

P 4 0 2 0 2 4 0 3 W *P40202403W* W –3– Schedule M Form IT-140 MODIFICATIONS TO ADJUSTED GROSS INCOME 2024 Modifications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse) 29. Interest or dividends received on United States or West Virginia obligations, or allowance for government obligation income, included in federal adjusted gross income but exempt from state tax .............................................................................................. 29 .00 .00 30. Total amount of any benefit (including survivorship annuities) received from certain federal retirement systems by retired federal law enforcement officers ........................ 30 .00 .00 31. Total amount of any benefit (including survivorship annuities) received from WV state or local police, deputy sheriffs’ or firemen’s retirement system, excluding PERS – see page 26 ................................................................................................................. 31 .00 .00 32. Military Retirement Modification ..................................................................................... 32 .00 .00 33. Other Retirement Modification Column A (You) Column B (Spouse) (a) West Virginia Teachers’ and Public Employees’ Retirement .00 .00 33 Add lines 33 (a) and (b). If that sum is greater than $2,000, enter $2,000 (b) Federal Retirement Systems (Title 4 USC §111) .00 .00 .00 .00 34. Social Security Benefits .00 .00 34 Multiply 34(c) by 0.35 if your Federal AGI exceeds $ 50,000 for SINGLE or MARRIED SEPARATE filers $100,000 for MARRIED JOINT filers Enter 34(c) on Line 34 below. (a) TOTAL Social Security Benefits (b) Benefits exempt for Federal tax purposes .00 .00 (c) Benefits taxable for Federal tax purposes (line a minus line b) .... .00 .00 .00 .00 35. Certain assets held by subchapter S Corporation bank.................................................. 35 .00 .00 36. Certain Active Duty Military pay (See instructions on page 20) ...................................... If not domiciled in WV, complete Part II of Schedule A instead. 36 .00 .00 37. Active Military Separation (see instructions on page 20) Must enclose military orders and discharge papers ....................................................... 37 .00 .00 38. Refunds of state and local income taxes received and reported as income to the IRS ... 38 .00 .00 39. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds Annual Statement must be included ............................................................................... 39 .00 .00 40. Railroad Retirement Board Income received .................................................................. 40 .00 .00 41. Long-Term Care Insurance ............................................................................................ 41 .00 .00 42. IRC 1341 Repayments ................................................................................................... 42 .00 .00 43. Autism Modification ....................................................................................................... 43 .00 .00 44. ABLE Act Annual Statement must be included ............................................................................... 44 .00 .00 45. West Virginia Jumpstart Savings Program deposits made (not to exceed $25,000) Annual Statement must be included................................................................................ 45 .00 .00 46. PBGC Modification ..................... .00 .00 (a) retirement benefits that would have been paid from your employer-provided plan 46 Subtract line 46 (b) from (a) .00 .00 .00 .00 (b) retirement benefits actually received from PBGC 47. Qualified Opportunity Zone business income ................................................................. 47 .00 .00 48. Gambling losses (cannot be greater than your gambling winnings) ................................ 48 .00 .00 This line is intentionally left blank. Do no use unless directed .00 .00 Continues on next page

*P40202404W* P 4 0 2 0 2 4 0 4 W W –4– Schedule M Form IT-140 MODIFICATIONS TO ADJUSTED GROSS INCOME 2024 Modifications Decreasing Federal Adjusted Gross Income Column A (You) Column B (Spouse) 49. (a) Year of birth (65 or older) (b) Year of disability (c) Income not included in lines 35 to 48 (NOT TO EXCEED $8000) (d) Add lines 29 through 34 Subtract line 49 column (d) from (c) (If less than zero, enter zero) 49 You .00 .00 .00 Spouse .00 .00 .00 50. Surviving spouse deduction (instructions on page 28) .................................................... 50 .00 .00 51. Add lines 29 through 50 for each column ....................................................................... 51 .00 .00 52. Total Subtractions (line 51, Col A plus line 51,Col B) Enter here and on line 3 of FORM IT-140 ............................. .00 Modifications Increasing Federal Adjusted Gross Income Do not provide negative amounts in this section. 53. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax 53 .00 54. Interest or dividend income on state and local bonds other than bonds from West Virginia sources ........... 54 .00 55. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax................... 55 .00 56. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax 56 .00 57. Other income deducted from federal adjusted gross income but subject to state tax .................................. 57 .00 58. Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses 58 .00 59. ABLE ACT withdrawals NOT used for qualifying expenses ......................................................................... 59 .00 60. West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses ............................. 60 .00 This line is intentionally left blank. Do no use unless directed. ......................................................................... .00 61. TOTAL ADDITIONS (Add lines 53 through 60). Enter here and on Line 2 of Form IT-140 .......................... 61 .00

*P40202405W* P 4 0 2 0 2 4 0 5 W W –5– RECAP Form IT-140 TAX CREDIT RECAP SCHEDULE 2024 This summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your return in order to claim a tax credit. Information for these tax credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297. Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit you are no longer required to enclose the other state(s) return(s) or the NIPA-2 schedule with your return. You must maintain the other state(s) return(s) or NIPA-2 schedule in your files. TAX CREDIT SCHEDULE APPLICABLE CREDIT 1. Credit for Income Tax paid to another state(s) (§11-21-20)...................................................................................................... E 1 .00 ** For what states? **You cannot claim for taxes paid to KY, MD, OH, PA or VA for withholdings from wages and salaries. 2. Family Tax Credit (see page 11) (§11-21-22)...................................................................................................... FTC-1 2 .00 3. General Economic Opportunity Tax Credit (§11-13Q)........................................................................................................ EOTC-PIT 3 .00 4. High Technology Manufacturing Business (§11-13Q-10a)................................................................................................ EOTC-HTM 4 .00 5. WV Environmental Agricultural Equipment Credit (§11-13K)......................................................................................................... AG-1 5 .00 6. WV Military Incentive Credit (§11-24-12)..................................................................................................... J 6 .00 7. Neighborhood Investment Program Credit (§11-13J)........................................................................................................ NIPA-2 7 .00 8. Historic Rehabilitated Buildings Investment Credit (§11-24-23a).................................................................................................... RBIC 8 .00 9. Qualified Residential Rehabilitated Buildings Investment Credit (§11-21-8g)..................................................................................................... RBIC-A 9 .00 10. Apprenticeship Training Tax Credit (§11-13W)....................................................................................................... ATTC-1 10 .00 11. Alternative-Fuel Tax Credit (§11-6D)........................................................................................................... AFTC-1 11 .00 12. Conceal Carry Gun Permit Credit (§61-7-4)......................................................................................................... CCGP-1 12 .00 13. Farm to Food Bank Tax Credit (§11-13DD)..................................................................................................... 13 .00 14. Downstream Natural Gas Manufacturing Investment Tax Credit (§11-13GG)...................................................................................................... DNG- 2 14 .00 15. Post Coal Mine Site Business Credit (§11-28)............................................................................................................ PCM-2 15 .00 16. Natural Gas Liquids (§11-13HH)..................................................................................................... NGL-2 16 .00 17. Donation or Sale of Vehicle to Qualified Charitable Organizations (§11-13FF)...................................................................................................... DSV-1 17 .00 18. Child and Dependent Care Credit (§11-21-26)..................................................................................................... Must include a copy of federal form 2441 18 .00 19. West Virginia Jumpstart Savings Program Credit (Employer Use Only) (§11-24-10a)................................................................................................... JSP- 1 19 .00 20. Capital Investment in Child-Care Property Tax Credit (§11-21-97)...................................................................................................... CIP 20 .00 Continues on next page

*P40202406W* P 4 0 2 0 2 4 0 6 W W –6– TAX CREDIT SCHEDULE APPLICABLE CREDIT 21. Operating Costs of Child Care Property Tax Credit (§11-21-97)................................................................................................... OCF 21 .00 22. Industrial Advancement Act Tax Credit (§11-13LL) ..................................................................................................... 22 .00 23. West Virginia Film Industry Investment Tax Credit (§11-13X) ....................................................................................................... WV FIIA-TCS 23 .00 24. Volunteer Firefighter Tax Credit (§11-13JJ) .................................................................................................... VFTC-1 24 .00 25. Build WV Property Value Adjustment Tax Credit (§5B-2L) ....................................................................................................... PVA-2 25 .00 26. Elective Income Credit for tax paid by a Pass-through Entity (§11-21-3a and §11-21-20) ............................................................................ EK-1 26 .00 27. TOTAL NON REFUNDABLE CREDITS — add all recap lines. Enter on IT-140 line 9 ..................... 27 .00 RECAP Form IT-140 TAX CREDIT RECAP SCHEDULE 2024

*P40202407W* P 4 0 2 0 2 4 0 7 W W –7– Schedule A Form IT-140 NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME 2024 NONRESIDENT PART-YEAR RESIDENTS (Enter period of West Virginia residency MM/DD/YYYY) FROM TO (To Be Completed By Nonresidents and Part-Year Residents Only) INCOME COLUMN A: AMOUNT FROM FEDERAL RETURN COLUMN B: ALL INCOME DURING PERIOD OF WV RESIDENCY COLUMN C: WV SOURCE INCOME DURING NONRESIDENT PERIOD 1. Wages, salaries, tips (withholding documents) .......... 1 .00 .00 .00 2. Interest ....................................................................... 2 .00 .00 .00 3. Dividends ................................................................... 3 .00 .00 .00 4. IRAs, pensions and annuities ..................................... 4 .00 .00 .00 5. Total taxable Social Security and Railroad Retirement benefits (see line 34 and 40 of Schedule M) ................ 5 .00 .00 6. Refunds of state and local income tax (see line 38 of Schedule M) ........................................ 6 .00 .00 7. Alimony received ....................................................... 7 .00 .00 8. Business profit (or loss) .............................................. 8 .00 .00 .00 9. Capital gains (or losses) ............................................ 9 .00 .00 .00 10. Supplemental gains (or losses) .................................. 10 .00 .00 .00 11. Farm income (or loss) ................................................ 11 .00 .00 .00 12. Unemployment compensation insurance .................. 12 .00 .00 .00 13. Other income from federal return (identify source) 13 .00 .00 .00 14. Total income (add lines 1 through 13) ........................ 14 .00 .00 .00 ADJUSTMENTS 15. Educator expenses ................................................... 15 .00 .00 .00 16. IRA deduction ............................................................ 16 .00 .00 .00 17. Self-employment tax deduction ................................. 17 .00 .00 .00 18. Self Employed SEP, SIMPLE and qualified plans ...... 18 .00 .00 .00 19. Self-employment health insurance deduction ............ 19 .00 .00 .00 20. Penalty for early withdrawal of savings ...................... 20 .00 .00 .00 21. Other adjustments (See instructions page 32) ........... 21 .00 .00 .00 22. Total adjustments (add lines 15 through 21) .............. 22 .00 .00 .00 23. Adjusted gross income (subtract line 22 from line 14 in each column) ............ 23 .00 .00 .00 24. West Virginia income (line 23, Column B plus column C) 24 .00 25. Income subject to West Virginia Tax but exempt from federal tax.................................... 25 .00 26. Total West Virginia income (line 24 plus line 25). Enter here and on line 2 on the next page 26 .00

*P40202408W* P 4 0 2 0 2 4 0 8 W W –8– Schedule A Form IT-140 NONRESIDENTS/PART-YEAR RESIDENTS SCHEDULE OF INCOME 2024 SCHEDULE A (CONTINUED) PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION 1. Tentative Tax (apply the appropriate tax rate schedule on page 35 to the amount shown on line 7, Form IT-140)..... 1 .00 2. West Virginia Income (line 26, Schedule A)............................................................................................................. 2 .00 3. Federal Adjusted Gross Income (line 1, Form IT-140).............................................................................................. 3 .00 4. Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1). Enter here and on line 8, Form IT-140 ................................................................................................................. 4 .00 PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY MEMBERS ELIGIBILITY: Complete this section ONLY if ALL THREE of the following statements were true for 2024. • You were EITHER a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia OR a member of the military assigned to active duty in West Virginia whose domicile is outside West Virginia • Your only West Virginia source income was from wages and salaries. • West Virginia income tax was withheld from such wages and salaries by your employer(s). If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must file Form IT-140 as a resident of West Virginia. NOTE: If you were a resident of any state other than Kentucky, Ohio, Maryland, Pennsylvania, or Virginia, you are ineligible to complete Part II. You must check the box Filing as Nonresident or Filing as a Part-Year Resident and Complete Schedule A and Part I to report any income from West Virginia sources. I declare that I was not a resident of West Virginia at any time during 2024, I was a resident of the state shown OR was in West Virginia pursuant to active duty military orders, my only income from sources within West Virginia was from wages and salaries, and such wages and salaries were subject to income taxation by my state of residence. YOUR STATE OF RESIDENCE (Check one): 1 Commonwealth of Kentucky 4 Commonwealth of Pennsylvania Number of days spent in West Virginia 2 State of Maryland 5 Commonwealth of Virginia Number of days spent in West Virginia 3 State of Ohio 6 Active Military, stationed in West Virginia but not domiciled here (Must enclose military order and DD2058) (A) Primary Taxpayer's Social Security Number (B) Spouse's Social Security Number 5. Enter your total West Virginia Income from wages and salaries in the appropriate column 5 .00 .00 6. Enter total amount of West Virginia Income Tax withheld from your wages and salaries paid by your employer in 2024 .................................................................... 6 .00 .00 7. Line 6, column A plus line 6, column B. Report this amount on line 15 of Form IT-140 ......................................... 7 .00

*P40202409W* P 4 0 2 0 2 4 0 9 W W –9– Schedule HEPTC-1 Form IT-140 HOMESTEAD EXCESS PROPERTY TAX CREDIT 2024 There is a personal income tax credit for OWNER-OCCUPIED residential real property taxes paid in excess of 4% of your income. The maximum refundable tax credit is $1,000. You must complete the schedule below to determine the amount of your credit. No credit may be taken for any homestead which is owned, in whole or in part, by any person who is not a low-income person. If this schedule is not enclosed with Form IT-140, the credit will be disallowed. If you are claiming the Disabled Veterans Property Credit, you are not eligible to also claim this credit. Part I – Determine if your income falls within the financial guidelines needed to take this credit. Check here if you were required to pay Federal Alternative Minimum Tax. Are you required to file a federal return? YES – Your federal adjusted gross income reported to the IRS must meet the following guidelines for you to qualify for this credit:

►If there is only 1 person living in your home, your federal adjusted gross income must be $45,180 or less.

►If there are 2 people living in your home, your federal adjusted gross income must be $61,320 or less.

►If there are 3 people living in your home, your federal adjusted gross income must be $77,460 or less.

►If there are 4 people living in your home, your federal adjusted gross income must be $93,600 or less. **For each additional person add $16,140. NO – Your income less social security benefits must meet the following guidelines for you to qualify for this credit:

►If there is only 1 person living in your home, your income must be $45,180 or less.

►If there are 2 people living in your home, your income must be $61,320 or less.

►If there are 3 people living in your home, your income must be $77,460 or less.

►If there are 4 people living in your home, your income must be $93,600 or less. **For each additional person add $16,140. Part II – Determine the amount of your credit (complete this Part only if your income falls within the above guidelines) 1. Enter the total West Virginia property tax paid on your OWNER-OCCUPIED home during 2024 (Calculation to be used is after discount and before interest is added) ............................................................ 1 .00 2. If eligible for the Senior Citizen Tax Credit enter allowable credit from line 2 of Form SCTC-A. ....................... 2 .00 3. Subtract line 2 from line 1 and enter total (Total of property tax less Senior Citizen Tax Credit) ....................... 3 .00 4. Enter your Federal Adjusted Gross Income ....................................................................................................... 4 .00 a. Enter the amount of increasing income modifications reported on line 61 of Schedule M .............................. a .00 b. Enter federal tax-exempt interest income ............................................................................................................. b .00 c. Enter amount received in 2024 in the form of earnings replacement insurance (Workers’ Compensation Benefits) c .00 d. Enter the amount of Social Security benefits, including SSI and SSDI, received that are NOT included in your Federal Adjusted Gross Income .............................................................................................................. d .00 e. Enter the income of all individuals living in the household but would file a separate tax return .................... e .00 5. Add amounts on lines 4a, 4b, 4c, 4d, and 4e ................................................................................................... 5 .00 6. Total Gross Income: Add amount entered on line 4 and line 5 .......................................................................... 6 .00 7. Multiply amount on line 6 by 4% (0.04) ............................................................................................................. 7 .00 8. Is the amount on line 3 greater than the amount on line 7? Yes. Continue to line 9 below No. Stop — you are not eligible for this tax credit 9. Subtract the amount on line 7 from the amount on line 3 and enter the result or $1,000, whichever is lower, and enter on line 19 of IT-140 ............................................................................................................................ 9 .00

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*P40202410W* P 4 0 2 0 2 4 1 0 W W –11– Schedule FTC-1 Form IT-140 FAMILY TAX CREDIT 2024 A Family Tax Credit is available to certain individuals or families that may reduce or eliminate their West Virginia personal income tax. You may be entitled to this credit if you meet certain income limitations and family size. Individuals who file their income tax return with zero exemptions cannot claim the credit. Persons who pay the federal alternative minimum tax are not eligible to claim this credit. In order to determine if you are eligible for this credit, complete the schedule below and attach to Form IT-140. If filing status is married filing separate use Family Tax Credit Table 2. If this schedule is not enclosed with Form IT-140, the credit will be disallowed. 1. Federal Adjusted Gross Income (enter the amount from line 1 of Form IT-140)................................................. 1 .00 2. Increasing West Virginia modifications (enter the amount from line 2 of Form IT-140)....................................... 2 .00 3. Tax-exempt interest reported on federal tax return (enter the amount shown on Federal Form 1040 that is not already included on line 2 of Form IT-140).......................................................................................................... 3 .00 4. Add lines 1 through 3. This is your Modified Federal Adjusted Gross Income for the Family Tax Credit............ 4 .00 5. Enter the number of exemptions claimed from Form IT-140, sum of boxes a, b, and c (This is your Family Size for the Family Tax Credit)............................................................................................................................ 5 6. Enter the Family Tax Credit Percentage for your family size AND Modified Federal Adjusted Gross Income level from the tables on page 12. If the exemptions on line 5 are greater than 8, use the table for a family size of 8 6 7. Enter your income tax due from line 8 of Form IT-140........................................................................................ 7 .00 8. Multiply the amount on line 7 by the percentage shown on line 6 This is your Family Tax Credit. Enter this amount on line 2 of Form IT-140 RECAP ..................................... 8 .00

–12– 2024 FAMILY TAX CREDIT TABLES Table 1: Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly 1 2 3 4 Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $15,060 100% $0 $20,440 100% $0 $25,820 100% $0 $31,200 100% $15,060 $15,360 90% $20,440 $20,740 90% $25,820 $26,120 90% $31,200 $31,500 90% $15,360 $15,660 80% $20,740 $21,040 80% $26,120 $26,420 80% $31,500 $31,800 80% $15,660 $15,960 70% $21,040 $21,340 70% $26,420 $26,720 70% $31,800 $32,100 70% $15,960 $16,260 60% $21,340 $21,640 60% $26,720 $27,020 60% $32,100 $32,400 60% $16,260 $16,560 50% $21,640 $21,940 50% $27,020 $27,320 50% $32,400 $32,700 50% $16,560 $16,860 40% $21,940 $22,240 40% $27,320 $27,620 40% $32,700 $33,000 40% $16,860 $17,160 30% $22,240 $22,540 30% $27,620 $27,920 30% $33,000 $33,300 30% $17,160 $17,460 20% $22,540 $22,840 20% $27,920 $28,220 20% $33,300 $33,600 20% $17,460 $17,760 10% $22,840 $23,140 10% $28,220 $28,520 10% $33,600 $33,900 10% $17,760 0% $23,140 0% $28,520 0% $33,900 0% 5 6 7 8 or More Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $36,580 100% $0 $41,960 100% $0 $47,340 100% $0 $52,720 100% $36,580 $36,880 90% $41,960 $42,260 90% $47,340 $47,640 90% $52,720 $53,020 90% $36,880 $37,180 80% $42,260 $42,560 80% $47,640 $47,940 80% $53,020 $53,320 80% $37,180 $37,480 70% $42,560 $42,860 70% $47,940 $48,240 70% $53,320 $53,620 70% $37,480 $37,780 60% $42,860 $43,160 60% $48,240 $48,540 60% $53,620 $53,920 60% $37,780 $38,080 50% $43,160 $43,460 50% $48,540 $48,840 50% $53,920 $54,220 50% $38,080 $38,380 40% $43,460 $43,760 40% $48,840 $49,140 40% $54,220 $54,520 40% $38,380 $38,680 30% $43,760 $44,060 30% $49,140 $49,440 30% $54,520 $54,820 30% $38,680 $38,980 20% $44,060 $44,360 20% $49,440 $49,740 20% $54,820 $55,120 20% $38,980 $39,280 10% $44,360 $44,660 10% $49,740 $50,040 10% $55,120 $55,420 10% $39,280 0% $44,660 0% $50,040 0% $55,420 0% Table 2: Married Filing Separately 1 2 3 4 Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $7,530 100% $0 $10,220 100% $0 $12,910 100% $0 $15,600 100% $7,530 $7,680 90% $10,220 $10,370 90% $12,910 $13,060 90% $15,600 $15,750 90% $7,680 $7,830 80% $10,370 $10,520 80% $13,060 $13,210 80% $15,750 $15,900 80% $7,830 $7,980 70% $10,520 $10,670 70% $13,210 $13,360 70% $15,900 $16,050 70% $7,980 $8,130 60% $10,670 $10,820 60% $13,360 $13,510 60% $16,050 $16,200 60% $8,130 $8,280 50% $10,820 $10,970 50% $13,510 $13,660 50% $16,200 $16,350 50% $8,280 $8,430 40% $10,970 $11,120 40% $13,660 $13,810 40% $16,350 $16,500 40% $8,430 $8,580 30% $11,120 $11,270 30% $13,810 $13,960 30% $16,500 $16,650 30% $8,580 $8,730 20% $11,270 $11,420 20% $13,960 $14,110 20% $16,650 $16,800 20% $8,730 $8,880 10% $11,420 $11,570 10% $14,110 $14,260 10% $16,800 $16,950 10% $8,880 0% $11,570 0% $14,260 0% $16,950 0% 5 6 7 8 or More Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Modified Federal Adjusted Gross Income Family Credit% Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than Greater Than Equal To or Less Than $0 $18,290 100% $0 $20,980 100% $0 $23,670 100% $0 $26,360 100% $18,290 $18,440 90% $20,980 $21,130 90% $23,670 $23,820 90% $26,360 $26,510 90% $18,440 $18,590 80% $21,130 $21,280 80% $23,820 $23,970 80% $26,510 $26,660 80% $18,590 $18,740 70% $21,280 $21,430 70% $23,970 $24,120 70% $26,660 $26,810 70% $18,740 $18,890 60% $21,430 $21,580 60% $24,120 $24,270 60% $26,810 $26,960 60% $18,890 $19,040 50% $21,580 $21,730 50% $24,270 $24,420 50% $26,960 $27,110 50% $19,040 $19,190 40% $21,730 $21,880 40% $24,420 $24,570 40% $27,110 $27,260 40% $19,190 $19,340 30% $21,880 $22,030 30% $24,570 $24,720 30% $27,260 $27,410 30% $19,340 $19,490 20% $22,030 $22,180 20% $24,720 $24,870 20% $27,410 $27,560 20% $19,490 $19,640 10% $22,180 $22,330 10% $24,870 $25,020 10% $27,560 $27,710 10% $19,640 0% $22,330 0% $25,020 0% $27,710 0% Number of Family Members in Household Number of Family Members in Household

–13– Schedule H Form IT-140 CERTIFICATION FOR PERMANENT AND TOTAL DISABILITY 2024 A person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. TAXPAYER If you or another individual were certified by a physician as being permanently and totally disabled during the taxable year 2024 OR were the surviving spouse of an individual who had been certified disabled and DIED DURING 2024, a reducing modification to income may be allowed. To take the modification, enter the name of the disabled taxpayer and social security number on the certificate below. Second, have the physician complete the remainder of the certificate and return to disabled taxpayer. Third, complete Schedule M to determine the modification. Last, enclose the completed certification with the West Virginia personal income tax return. A copy of the federal Schedule R (Part II) may be substituted for the West Virginia Schedule H. Note: If an approved Schedule H was provided in a prior year and the disability status did not change for 2024, do not submit this certification with the return; however, a copy of the original Schedule H or Schedule R (Part II) must be kept should the Tax Division request verification at a later date. PHYSICIAN If, in your opinion, the individual named on this certification is permanently and totally disabled during 2024, please certify by entering your name, address and FEIN number. Sign and date the certification. Note: By signing the certification, you agree that the person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mental or physical condition and that disability has lasted or can be expected to last continuously for at least a year or can be expected to lead to death. TAXPAYERS WHO ARE DISABLED DURING 2024 REGARDLESS OF AGE I certify under penalties of perjury that the taxpayer named below was permanently and totally disabled on or before December 31, 2024. Name of Disabled Taxpayer Social Security Number Physician’s Name Physician's FEIN Number Physician’s Street Address City State Zip Code Physicians Signature Date MM DD YYYY

–14– Schedule E Form IT-140 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE 2024 A Separate Schedule E must be completed for each state for which credit is claimed. You must maintain any information or withholding statements provided by the other state tax return in your files. In lieu of a return you may maintain an information statement and the withholding statements provided by the partnership, limited liability company or S-Corporations. No credit is allowed for income tax imposed by a city, township, borough, or any other political subdivision of a state or any other country. RESIDENCY STATUS RESIDENT NONRESIDENT – DID NOT MAINTAIN A RESIDENCE IN WEST VIRGINIA DURING THE TAXABLE YEAR (NO CREDIT IS ALLOWED) PART-YEAR RESIDENT – MAINTAINED A RESIDENCE IN WEST VIRGINIA FOR PART OF THE YEAR; CHECK THE BOX WHICH DESCRIBES YOUR SITUATION Part-year residents cannot claim credit for taxes paid to another state unless that states' income is included in WV taxable income on SCHEDULE A. MOVED INTO WEST VIRGINIA MOVED OUT OF WEST VIRGINIA, BUT HAD WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD MOVED OUT OF WEST VIRGINIA AND HAD NO WEST VIRGINIA SOURCE INCOME DURING YOUR NONRESIDENT PERIOD ENTER THE DATE OF YOUR MOVE: MM DD YYYY 1 INCOME TAX COMPUTED ON YOUR 2024 RETURN. DO NOT REPORT TAX WITHHELD 1 .00 STATE ABBREVIATION 2 WEST VIRGINIA TOTAL INCOME TAX DUE (LINE 8 OF FORM IT-140) 2 .00 3 NET INCOME DERIVED FROM ABOVE STATE INCLUDED IN WEST VIRGINIA TOTAL INCOME 3 .00 4 TOTAL WEST VIRGINIA ADJUSTED GROSS INCOME (RESIDENTS–FORM IT-140, LINE 4. PART-YEAR RESIDENTS-SCHEDULE A, LINE 26) 4 .00 5 LIMITATION OF CREDIT (LINE 2 MULTIPLIED BY LINE 3 DIVIDED BY LINE 4) 5 .00 6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME RESIDENTS – SUBTRACT LINE 3 FROM LINE 7, FORM IT-140 6 .00 PART-YEAR RESIDENTS – SUBTRACT LINE 3 FROM LINE 4 7 ALTERNATIVE WEST VIRGINIA TOTAL INCOME TAX (APPLY THE TAX RATE SCHEDULE TO THE AMOUNT SHOWN ON LINE 6) 7 .00 8 LIMITATION OF CREDIT (LINE 2 MINUS LINE 7) 8 .00 9 MAXIMUM CREDIT (LINE 2 MINUS THE SUM OF LINES 2 THROUGH 26 OF THE TAX CREDIT RECAP SCHEDULE) 9 .00 10 TOTAL CREDIT (SMALLEST OF LINES 1,2, 5, 8, OR 9) ENTER HERE AND ON LINE 1 OF THE TAX CREDIT RECAP SCHEDULE 10 .00

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 15 IMPORTANT INFORMATION FOR 2024 • The Child and Dependent Care Credit can be claimed on Line 18 of Tax Credit Recap Schedule (RECAP). The allowable credit is 50% of the credit taken on Form 2441 for the federal return. Paper filers will need to submit the federal Form 2441 in order to take this credit. If it is not submitted with the return, the credit will be denied. • For taxable year 2024, 35% of social security benefits received and included in the federal adjusted gross income shall be allowed as a decreasing modification when determining West Virginia taxable income. This deduction may be claimed when the federal adjusted gross income of a married couple filing jointly exceeds $100,000 or $50,000 in the case of a single, head of household, widow(er), or married individual filing a separate return. Social security benefits that does not exceed $100,000 for married filing joint or $50,000 single, head of household, widow(er) or married filing separate is still 100% exempt from tax. • The IT-120 will be used this year. It can be found on our website at tax.wv.gov • If you receive an EK-1 you will claim the "income credit" on the new Recap Line (Elective Income Credit for tax paid by a Pass Through Entity) and provide the EK-1 to support the claim. • New property tax credits are available this year. See"" on page 19 20 for more information • You are required to submit your original withholding documents, such as W-2’s, 1099’s, K-1’s, and NRW-2’s. Failure to submit this documentation will result in the disallowance of the withholding amount claimed. • Additional municipalities are now subject to the Municipal Use Tax. Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use tax. • You can interact with us online at mytaxes.wvtax.gov. Services offered include bill pay and secure communication about your return. Before you call, please use our MyTaxes portal. Online filing options are available on our website. RETURNED PAYMENT CHARGE The Tax Division will recover a $15.00 fee associated with returned electronic bank transactions. These bank transactions include but are not limited to the following: • Direct Debit (payment) transactions returned for insufficient funds. • Stopped payments. • Bank refusal to authorize payment for any reason. • Direct Deposit of refunds to closed accounts. • Direct Deposit of refunds to accounts containing inaccurate or illegible account information. Paper Checks returned for insufficient funds will incur a $28.00 fee. IMPORTANT: THERE ARE STEPS THAT CAN BE TAKEN TO MINIMIZE THE LIKELIHOOD OF A REJECTED FINANCIAL TRANSACTION OCCURRING: • Be sure that you are using the most current bank routing and account information. • If you have your tax return professionally prepared, the financial information used from a prior year return often carries over to the current return. It is important to verify your bank routing and account information from a check with your tax preparer. This will ensure the information is accurate and current in the event that a bank account previously used was closed or changed either by you or the financial institution. • If you prepare your tax return at home using tax preparation software, the financial information used from a prior year return often carries over to the current return. It is important that you verify this information by reviewing the bank routing and account information from a current check. This will ensure the information is accurate and current. • If you prepare your tax return by hand using a paper return form, be sure that all numbers entered when requesting a direct deposit of refund are clear and legible. • If making a payment using MyTaxes, be sure that the bank routing and account numbers being used are current. • If scheduling a delayed debit payment for an electronic return filed prior to the due date, make sure that the bank routing and account numbers being used will be active on the scheduled date. • Be sure that funds are available in your bank account to cover the payment when checks or delayed debit payments are presented for payment.

16 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov TIPS ON FILING A PAPER RETURN The Tax Division processes E-filed returns more quickly than paper returns. However, if you file a paper return there are several things you can do to speed-up the processing of your return. Faster processing means faster refunds! • Make sure you have received all W-2s, 1099s, and other tax documents for the 2024 tax year. • Complete your federal income tax return first. • Do not use prior year forms. • SEND all W-2s, 1099s, K-1s or WV NRW-2s with the Tax return. • Paper returns are electronically scanned. The processing of the return (and any refund) is delayed when information on the return is not clear. • Use BLACK INK. Do not use pencils, colored ink, or markers. • Do not write in the margins unless specifically instructed to do so. • Always put entries on the lines, not to the side, above or below the line. • Do not submit photocopies to the Division. • Lines where no entry is required should be left blank. Do not fill in with zeros. • Do not use staples. • Make sure all required forms and schedules are included with the tax return. • Sign your return. • Write your name and address clearly using BLOCK CAPITAL LETTERS as in the following example: SMI TH JR OLIVER W Last Name Suffix Your First Name MI MI LLER AMELI A H Spouse’s Last Name – Only if different from Last Name above Suffix Spouse’s First Name MI l 234 N 5TH ST First Line of Address Second Line of Address ANYWHERE WV 55555 6789 City State Zip Code • NEVER USE COMMAS when filling in dollar amounts. • Round off amounts to WHOLE DOLLARS – NO CENTS. • Do not use parentheses ( ) for a negative number. Use a dark, bold negative sign: -8300 rather than (8300). • Print your numbers like this: 0 l 2 3 4 5 6 7 8 9 Do not use: 0 1 4 7 • Do not add cents in front of the preprinted zeros on entry lines. Numbers should be entered as shown below: Federal Adjusted Gross Income 4 0000.00 Additions to Income .00 Subtractions from Income 8000.00 West Virginia Adjusted Gross Income 32000.00

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 17 GENERAL INFORMATION 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 2024, 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 file a federal return. Your exemptions are to be determined following the rules on page 24. • You are claiming a SCTC or HEPTC credit • You are due a refund. You are not required to file 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. RESIDENCY STATUS RESIDENT A resident is an individual who: • Spends more than 30 days in West Virginia with the intent of West Virginia becoming his/her permanent residence; or • Maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though he/she may also be considered a resident of another state. PART-YEAR RESIDENT A part-year resident is an individual who changes his/her residence either: • From West Virginia to another state, or • From another state to West Virginia during the taxable year. FULL-YEAR NONRESIDENT A full-year nonresident is an individual who is: • A resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside West Virginia; or • A resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia. SPECIAL NONRESIDENTS A Special Nonresident is an individual who is: • A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year; and • Your only source of West Virginia income was from wages and salaries. • Mark the nonresident special box on the front of the return and complete Part II of Schedule A. Nonresidents who DO NOT have West Virginia source income or withholdings are not required to file a West Virginia return. IT-140 NRC-COMPOSITE RETURN Nonresident individuals who are partners in a partnership, shareholders in a S corporation or beneficiaries of an estate or trust that derives income from West Virginia sources may elect to be included on a nonresident composite return. If this election is made, the IT-140NRC is filed by the pass-through entity and eliminates the need for the individual to file a separate nonresident/ part-year resident return for income reported on the IT-140NRC. A $50 processing fee is required for each composite return filed. If a separate individual return is filed, the nonresident must include the West Virginia income derived from the pass-through entity filing the composite return. Credit may be claimed for the share of West Virginia income tax remitted with the composite return.The IT-140NRC is available on our website at tax.wv.gov.

18 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov AMENDED RETURN Use the version of Form IT-140 that corresponds to the tax year to be amended and check the “Amended Return” box. These forms and corresponding instructions are available on our website at tax.wv.gov. You must file a West Virginia amended return if any of the following conditions occur: • To correct a previously filed return; or • You filed an amended federal income tax return and that change affected your West Virginia tax liability; or • The Internal Revenue Service made any changes to your federal return (i.e., change in federal adjusted gross income, change in exemptions, etc.). If either you or the Internal Revenue Service make a change to your federal return which causes either an increase or decrease in your Federal Adjusted Gross Income, an amended West Virginia return must be filed within ninety (90) days after a final determination for such change is made. A copy of your amended federal income tax return must be enclosed with the West Virginia amended return. WV amended returns cannot be processed until the IRS has processed the amended federal return. Do not enclose a copy of your original return. If you are changing your filing status from married filing jointly to married filing separately or from married filing separately to married filing jointly, you must do so in compliance with federal guidelines. If your original return was filed jointly and you are amending to file separately, your spouse must also file an amended separate return. If the amended return is filed after the due date, interest and penalty for late payment will be charged on any additional tax due. An additional penalty will be assessed if you fail to report any change to your federal return within the prescribed time. An explanation must be provided as to why you are amending your return. Please complete page 47 and submit with the amended return. NONRESIDENT/PART-YEAR RESIDENT A part-year resident is subject to West Virginia tax on the following: • Taxable income received from ALL sources while a resident of West Virginia; • West Virginia source income earned during the period of nonresidence; and • Applicable special accruals. WEST VIRGINIA SOURCE INCOME The West Virginia source income of a nonresident is derived from the following sources included in your federal adjusted gross income: • Real or tangible personal property located in West Virginia; • Employee services performed in West Virginia; • A business, trade, profession, or occupation conducted in West Virginia; • An S corporation in which you are a shareholder; • Your distributive share of West Virginia partnership income or gain; • Your share of West Virginia estate or trust income or gain and royalty income; • West Virginia Unemployment Compensation benefits; • Prizes awarded by the West Virginia State Lottery. West Virginia source income of a nonresident does not include the following income even if it was included in your federal adjusted gross income: • Annuities and pensions; • Interest, dividends or gains from the sale or exchange of intangible personal property unless they are part of the income you received from conducting a business, trade, profession, or occupation in West Virginia; • Gambling winnings, other than prizes awarded by the West Virginia State Lottery as described above, unless you are engaged in the business of gambling (file a Schedule C related to gambling activity for federal income tax purposes) and you engage in that business, trade, profession, or occupation in West Virginia. NONRESIDENTS AND PART-YEAR RESIDENTS MUST FIRST COMPLETE LINES 1 THROUGH 7 OF FORM IT-140, THEN COMPLETE SCHEDULE A. Income earned outside of West Virginia may not be claimed on Schedule M as other deductions. Please use Schedule A. To compute tax due, use the calculation worksheet located on page 8. Instructions for Schedule A can be found on page 30 through page 32. INCOME. In Column A of Schedule A, you must enter the amounts from your federal return. Income received while you were a resident of West Virginia must be reported in Column B. Income received from West Virginia sources while a nonresident of West Virginia must be reported in Column C. ADJUSTMENTS. The amounts to be shown in each line of Column B and/or Column C of Schedule A are those items that were actually paid or incurred during your period of residency, or paid or incurred as a result of the West Virginia source income during the period of nonresidence. For example, if you made payments to an Individual Retirement Account during the entire taxable year, you may not claim any payments made while a nonresident unless the payments were made from West Virginia source income. However, you may claim the full amount of any payments made during your period of West Virginia residency. SPECIAL ACCRUALS. In the case of a taxpayer changing from a RESIDENT to a NONRESIDENT status, the return must include all items of income, gain, or loss accrued to the taxpayer up to the time of his change of residence. This includes any amounts not otherwise includible on the return because of an election to report income on an installment basis. The return must be filed on the accrual basis whether or not that is the taxpayer’s established method of reporting. For example, a taxpayer who moves from West Virginia and sells his West Virginia home or business on an installment plan must report all income from the sale in the year of the sale, even though federal tax is deferred until the income is actually received.

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 19 FILING STATUS There are five (5) filing status categories for state income tax purposes. Your filing status will determine the rate used to calculate your tax. • Single • Head of Household • Married Filing Jointly. You must have filed a joint federal return to be eligible to file a joint state return. If you filed a joint federal return, you may elect to file your state return as either “Married Filing Jointly” using the state’s tax Rate Schedule I or as “Married Filing Separately” using Rate Schedule II. • Married Filing Separately. If you are married but filed separate federal returns, you MUST file separate state returns. If you file separate returns you must use the “Married Filing Separately” tax Rate Schedule II to determine your state tax. • Widow(er) with a dependent child. When joint federal but separate state returns are filed, each spouse must report his/her federal adjusted gross income separately as if the federal adjusted gross income of each had been determined on separately filed federal returns. If one spouse was a resident of West Virginia for the entire taxable year and the other spouse a nonresident for the entire taxable year and they filed a joint federal income tax return, they may choose to file jointly as residents of West Virginia. The total income earned by each spouse for the entire year, regardless of where earned, must be reported on the joint return as taxable to West Virginia. No credit will be allowed for income taxes paid to the other state. A joint return may not be filed if one spouse changes residence during the taxable year, while the other spouse-maintained status as a resident or nonresident during the entire taxable year. DECEASED TAXPAYER A return must be filed for a taxpayer who died during the taxable year. This will serve as notification to close the tax account for the deceased taxpayer. Check the box “DECEASED” and enter the date of death on the line provided. If a joint federal return was filed for the deceased and the surviving spouse, the West Virginia return may be filed jointly. The surviving spouse should write on the signature line for the deceased “filing as surviving spouse”. If a refund is expected, a completed Schedule F must be enclosed with the return so the refund can be issued to the surviving spouse or to the decedent’s estate. Schedule F may be found on page 41. EXEMPTIONS You can no longer claim personal exemptions on your federal income tax return. West Virginia has retained personal exemptions under the same rules applicable under federal law in prior years. The West Virginia personal exemption allowance is $2,000 per allowable exemption, or $500 if someone else can claim an exemption for you on their return. See the rules for personal exemptions on page 4124. ITEMIZED DEDUCTIONS The State of West Virginia does not recognize most itemized deductions for personal income tax purposes. Consequently, the only itemized deductions allowed to be claimed from the federal income tax return are gambling losses. PROPERTY TAX CREDITS The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. If you qualify for both credits, a state return must be filed to receive the credits, even if you have no federal requirement. SENIOR CITIZENS TAX CREDIT. Credit eligibility is restricted to taxpayers who participate in the Homestead Exemption program (administered by the county assessor’s office), who incur and pay property taxes and whose federal adjusted gross income is less than 150% of federal poverty guidelines. The maximum federal adjusted gross income level is $22,590 for a single person household plus an additional $8,070 for each additional person in the household (e.g., $30,660 for a two-person household). You will receive form WV SCTC-A by mail if you participate in the Homestead Exemption program. If you are only claiming the SCTC-A and are not required to file a tax return, you only need to submit the SCTC-A form. If you are claiming both the SCTC-A and the HEPTC-1 you need to file a state tax return to claim the credits. If you are claiming the Disabled Veteran Property Tax Credit, you cannot take the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit. Additional information can be found on page 34 of this booklet and in Publication TSD-411 which can be found on our website at tax.wv.gov. HOMESTEAD EXCESS PROPERTY TAX CREDIT. The Homestead Excess Property Tax Credit provides a refundable credit of up to $1,000 for low-income property owners whose real property tax, less senior citizen tax credit, paid on your OWNER-OCCUPIED home exceeds 4% of your income (gross household income including social security benefits). Low-income is defined as federal adjusted gross income that is 300% or less of the federal poverty guideline, based upon the number of individuals in the family. Eligibility for the Homestead Exemption program is not necessary to qualify for this credit. Schedule HEPTC-1 on page 9 must be completed in its entirety to determine eligibility to claim the credit. A completed Schedule HEPTC-1 and Class 2 receipt showing payment must be filed with you return to claim the Homestead Excess Property Tax Credit. If you are claiming the Disabled Veteran Property Tax Credit, you cannot take the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit.

20 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov DISABLED VETERANS REAL PROPERTY TAX CREDIT A disabled, veteran homeowner may receive a tax credit against the personal income tax for timely paid property tax paid on the homestead. If the amount of property tax timely paid exceeds tax amount, the excess will be refunded. If you claim this credit, you are not eligible to claim the Senior Citizens Tax Credit or the Homestead Excess Property Tax Credit. See TSD 455. MOTOR VEHICLE TAX CREDIT A credit may be claimed for timely paid personal property taxes on qualified motor vehicles. If the annual tax credit allowed is more than the income tax a refund will be issued for the difference. See TSD 454 on our website for more information. SMALL BUSINESS PROPERTY TAX CREDIT A credit of 50% of the personal property tax timely paid for a small business minus personal property tax paid on qualifying vehicles receiving the Motor Vehicle Tax Adjustment Credit of the small business can be taken against income tax liability. To be an eligible small business the personal property must be located in this state with an aggregate appraised value (actual value) of $1 million or less. See TSD 456 at tax.wv.gov. MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES This document has been updated to comply with recent federal updates to the Federal Servicemembers Civil Relief Act (SCRA) following the passage of H.R. 7939 in early 2023. The Federal Servicemembers Civil Relief Act (SCRA) states that compensation received by a service member and service member’s spouse from uniformed service can be taxed only by the state the service member or their spouse elects as their state residency for tax purposes. For service members and their spouses under SCRA, their residence or domicile for the purposes of taxation can be any of the following: • The residence or domicile of the service member, • The residence or domicile of the spouse, or • The permanent duty station of the service member. For the purposes of taxation, a residence or domicile is the place an individual intends to have as his or her true, fixed and permanent home. If the service member’s spouse is present with the service member in their elected state of residence of WV, and that spouse is not considered domiciled in this state, the spouse’s income earned while supporting the service member is not subject to WV income tax. In such instances, no return needs to be filed. If an employer withheld WV income tax from spouse wages, a return should be filed as a nonresident with a copy of DD Form 2058, to show the spouse’s elected state of residence. If a service member or spouse has WV-sourced income other than military income or wages (such as rents, royalties, etc.), they may be subject to WV tax on that income and required to file a return. Service members or spouses filing as nonresidents, regardless of their actual state of residence, should check the box next to “Active Military” and include the DD Form 2058 listed in Schedule A, Part II. Active Duty Military Pay- Certain Types of Duty There is a decreasing modification for income related to the period of active duty for a resident service member. This is for members of the military called to active duty by the President of the United States when their active duty status is for the purpose of domestic security duty or Operation Enduring Freedom. This modification is available only when called to active duty by an Executive Order of the President of the United States. If you are in the National Guard, this modification is available only when called to duty under Title 10 of the US Code (“Title 10 orders”). This modification is available only for military income that was included in federal adjusted gross income. Since combat pay is normally excluded from federal adjusted gross income, combat income is generally not available for the modification. Active Military Separation If you are a West Virginia resident on active duty for at least 30 continuous days and have separated from active military service, your active duty military pay from the armed forces of the United States, the National Guard, or Armed Forces Reserve is an authorized modification decreasing your federal adjusted gross income; however, only to the extent the active duty military pay is included in your federal adjusted gross income for the tax year it was received. A copy of your military orders, DD 214, and W-2 must be included with your return when filed. See TSD 443 for more information. 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 26. 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. See instructions on page 27.

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 21 TAXPAYERS OVER AGE 65 OR DISABLED An individual, regardless of age, who was certified by a physician as being permanently and totally disabled during the taxable year, or an individual who was 65 before the end of the taxable year may be eligible for certain modifications that will reduce their federal adjusted gross income for West Virginia income tax purposes up to $8,000. See instructions for Schedule M on page 27 and 28. SURVIVING SPOUSE Regardless of age, a surviving spouse of a decedent may be eligible for a modification reducing his/her income up to $8,000 provided he/she did not remarry before the end of the taxable year. The modification is claimed on Schedule M. The decedent must have attained the age of 65 prior to his/her death or, regardless of age, must have been certified as permanently and totally disabled. See instructions for Schedule M on page 28 to determine if you qualify for this modification. The surviving spouse should write on the signature line for the deceased “filing as surviving spouse”. A surviving spouse who has not remarried at any time before the end of the taxable year for which the return is being filed may claim an additional exemption for the two (2) taxable years following the year of death of his/her spouse. 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 on the state return. This deduction can be claimed on Schedule M. Unqualified withdraws from the plan/trust must be reported on Schedule M. For more information regarding participation in this program, contact SMART529TM Service Center at 1-866-574-3542. GAMBLING LOSS Gambling losses may be deducted up to the amount of winnings and only if you itemized on your federal 1040. Both of these criteria must be met in order to be eligible to deduct the loss. You will need to submit a copy of pages 1-2 of the 1040, Schedule A from the 1040, and W-2Gs and 1099s issued for gambling winnings. You must attach the support listed above to receive the modification.See TSD 432 for more information. FILING REQUIREMENTS FOR CHILDREN UNDER AGE 18 WHO HAVE UNEARNED (INVESTMENT) INCOME Any child under the age of 18 who has investment income and whose parents qualify and elect to report that income on their return, is not required to file a return with the State of West Virginia. This election is made in accordance with federal guidelines. Any child under the age of 18 whose income is not reported on his/her parent’s return must file their own West Virginia return and report all of their income. If the child is claimed as an exemption on their parent’s return, he/she must claim zero exemptions on the state return and claim a $500 personal exemption allowance. REFUND OF OVERPAYMENT A return must be filed to obtain a refund of any overpayment. In order to receive a refund of an overpayment of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you. Any unclaimed payments or adjustments that increase overpayment will be applied to the following period unless written request is received for overpayment to be refunded. DIRECT DEPOSIT You may have your refund directly deposited into your bank account. To avoid delay of your direct deposit, verify your routing and account numbers from a check before filing your return. Refunds are issued in the form of United States currency. If you choose to have your refund direct deposited, your depositor must be capable of accepting US currency. Taxpayers should note that direct deposit information cannot be added to a return that has already been submitted for that taxable year without amending. PENALTIES AND INTEREST Interest must be added to any tax due that is not paid by the due date of the return even if an extension of time for filing has been granted. The rate of interest will be fixed every year to equal the adjusted prime rate charged by banks (as of the first business day of the preceding December) plus three percentage points. Visit www.tax.wv.gov in order to obtain the current interest rate. Penalties (i.e. Additions to Tax) for late filing can be avoided by sending in your return by the due date. The law provides that a penalty of five percent (5%) of the tax due for each month, or part of a month, may be imposed for the late filing of the return up to a maximum of twenty-five percent (25%) unless reasonable cause can be shown for the delay. The law provides that an additional penalty may be imposed for not paying your tax when due. This penalty is one-half of one percent (½ of 1%) of the unpaid balance of tax for each month, or part of a month, the tax remains unpaid, up to a maximum of twenty-five percent (25%).

22 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov You may access an Interest and Additions to Tax Calculator on our website at tax.wv.gov or you may call (304) 558-3333 or 1-800-982-8297 for assistance. See TSD 365 for more information. The West Virginia Tax Crimes and Penalties Act imposes severe penalties for failing to file a return or pay any tax when due, or for making a false return or certification. The mere fact that the figures reported on your state return are taken from your federal return will not relieve you from the imposition of penalties because of negligence or for filing a false or fraudulent return. The statute of limitations for prosecuting these offenses is three years after the offense was committed. PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX WHO MUST PAY THE UNDERPAYMENT PENALTY? You may be charged a penalty if you did not have enough West Virginia state income tax withheld from your income or pay enough estimated tax by any of the due dates. This may be true even if you are due a refund when you file your return. The penalty is computed separately for each due date (quarter). You may owe a penalty for an earlier due date (quarter) even if you make large enough payments later to make up the underpayment. You may owe the penalty if you did not pay at least the smaller of 90% of your current year tax liability; or 100% of your prior tax liability (if you filed a prior year return that covered a full 12 months). EXCEPTIONS TO THE PENALTY You will not have to pay any penalty if either of these exceptions apply: 1. You had $0 tax after credit for the prior year and meet ALL of the following conditions: • your prior year tax return was (or would have been had you been required to file) for a taxable year of twelve months; • you were a citizen or resident of the United States throughout the preceding taxable year; • your tax liability for the current year is less than $5,000. 2. The total tax shown on your current return minus the tax you paid through West Virginia withholding is less than $600. If you file your tax return and pay any tax due on or before February 1, no fourth quarter penalty is due. SPECIAL RULES FOR FARMERS If at least two-thirds of your gross income for this year was from farming sources, the following special rules apply: 1. You are only required to make one payment for the taxable year (due January 15). 2. The amount of estimated tax required to be paid is sixty-six and two-thirds percent (66 ⅔%) instead of ninety percent (90%). 3. If you fail to pay your estimated tax by January 15, but you file your return and pay the tax due on or before the first day of March, no penalty is due. If you do not complete the IT-210 the West Virginia Tax Division will calculate the penalty for you. You will receive a notice for the amount of penalty due. To avoid future penalties, you should increase your withholding or begin making quarterly estimated payments for tax year 2025. WAIVER OF PENALTY If you are subject to underpayment penalty, all or part of the penalty will be waived if the West Virginia Tax Division determines that: 1. The penalty was caused by reason of casualty or disaster; 2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable. To request a waiver of the penalty, check the box for and enclose a signed statement explaining the reasons you believe the penalty should be waived. Complete the "Request for Waiver of Estimated Penalty" on page 47. If you have documentation substantiating your statement, enclose a copy. The Division will notify you if your request for waiver is not approved. CREDIT FOR ESTIMATED TAX You must make quarterly estimated tax payments if your estimated tax liability (your estimated tax reduced by any state tax withheld from your income) is at least $600, unless that liability is less than ten percent (10%) of your estimated tax. The total estimated tax credit to be claimed on your return is the sum of the payments made with the quarterly installments for the taxable year, any overpayments applied from your personal income tax return and any payments made with your West Virginia Application for Extension of Time to File (WV 4868). EXTENSION OF TIME If you obtain an extension of time to file your federal income tax return, you are automatically allowed the same extension of time to file your West Virginia income tax return. Enter the date of the federal extension was granted in the appropriate box on page 1 of IT-140. If a federal extension was granted electronically, write “Federal Extension Granted” and the confirmation number at the top of the West Virginia return. A copy of Federal Schedule 4868 must be enclosed with your return. If you only need an extension of time to file the West Virginia return, you must submit a completed West Virginia Application for Extension of Time to File (WV 4868). This is not an extension to pay. SIGNATURE Your return MUST be signed. A joint return must be signed by both spouses. If you and your spouse (if filing a joint return) do not sign the return, it will not be processed. If the return is prepared by an authorized agent of the taxpayer, the agent must provide their FEIN, sign the return, date and enter their phone number. If a joint federal return was filed for a deceased taxpayer, the surviving spouse should write on the signature line for the deceased “filing as surviving spouse”.

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 23 WEST VIRGINIA INCOME TAX WITHHELD Electronic Filing – It is not necessary to submit withholding documents since this information will transmit electronically once entered within the software. No need to submit a paper return if confirmation was received. Paper Filed Returns – Enter the total amount of West Virginia tax withheld as shown on your withholding documents. If you are filing a joint return, be sure to include any withholding for your spouse. Original withholding documents (W-2’s, 1099’s, K-1’s, and NRW-2’s) must be enclosed with your paper return. Failure to submit this documentation will result in the disallowance of the credit claimed. Note: Local or municipal fees cannot be claimed as West Virginia income tax withheld. If the withholding source is for a nonresident sale of real estate transaction, a form WV NRSR must be completed and on file with the Tax Division prior to submitting a tax return. On line 15 of your tax return, mark the box, submit Schedule D, and form 8949 or 4797 from your federal return. FAILURE TO RECEIVE A WITHHOLDING TAX STATEMENT (W-2) If you fail to receive a withholding tax statement (Form W-2, W-2G, or 1099) from an employer by February 15th, you may file your income tax return using a substitute form. All efforts to obtain a W-2 statement from the payer must be exhausted before a substitute form will be accepted. West Virginia Substitute W-2 (Form WV IT-102-1) must be completed and retained for your records in the same manner as Form W-2 for a period of not less than three years. This information may be obtained from your pay stub(s). DO NOT use federal Form 4852 (Substitute for W-2). It does not provide all the necessary information and WILL NOT be accepted. PRIOR YEAR TAX LIABILITIES Taxpayers who have delinquent state or federal tax liabilities may not receive the full amount of their tax refund. If you have an outstanding state or federal tax lien, your refund will be reduced and applied to your past due liability. If a portion of your refund is captured, you will receive a notice and the balance of the refund. Any final unpaid West Virginia personal income tax liabilities may be referred to the United States Treasury Division in order to recover the balance due from your federal income tax refund. IRS INFORMATION EXCHANGE The West Virginia Tax Division and the Internal Revenue Service share tax information including results of any audits. Differences, other than those allowed under state law, will be identified and may result in the assessment of a negligence penalty. Taxpayers may be subject to further investigation and future audits. INJURED SPOUSE You may be considered an injured spouse if you file a joint return and all or part of your refund was, or is expected to be, applied against your spouse’s past due child support payments or a prior year tax liability. You must file an injured spouse allocation form (Form WV-8379) to claim your part of the refund if all three of the following apply: • You are not required to pay the past due amount; • You received and reported income (such as wages, taxable interest, etc.) on a joint return; and • You made and reported payments such as West Virginia tax withheld from your wages or estimated tax payments. If all of the above apply and you want your share of the joint return refund, you must: 1. Check the injured spouse box on the front of the return; 2. Complete the West Virginia Injured Spouse Allocation Form, WV-8379; and 3. Enclose the completed form with your West Virginia personal income tax return. DO NOT check the injured spouse box unless you qualify as an injured spouse and have enclosed the completed form with your return. This will cause a delay in the processing of your refund. TAX DIVISION PROCESSING AND PROCEDURES The Tax Division has a modern tax system that allows us to better serve you. This system decreases processing time and allows us to contact taxpayers in a timely manner. If a change has been made to your return, you will first receive a letter from us explaining the change. If there is additional tax due, you will receive a Statement of Account. If you disagree with the balance due, return a copy of the statement with your comments and provide any additional schedules to substantiate your claim. You will receive a statement of account on a monthly basis until your outstanding liability is either paid or your account is settled. If you sent us information and receive a second Statement of Account, it may be a timing issue. Please allow sufficient time for mailing and processing of the additional information before you contact us again.

24 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov FORM IT-140 INSTRUCTIONS FORM IS ON PAGES 1-2 & 51-52 The due date for filing your 2024 West Virginia Personal Income Tax return is April 15, 2025, unless you have a valid extension of time to file. The starting point for the West Virginia income tax return is your federal adjusted gross income. You must complete your federal return before you can begin your state return. It is not necessary to enclose a copy of your federal return with your West Virginia return. SOCIAL SECURITY NUMBER - Print your social security number as it appears on your social security card. NAME & ADDRESS - Enter your name and current address in the spaces provided. If you are married and filing a joint return or married filing separate returns, fill in your spouse’s name and your spouse’s social security number. If the taxpayer or spouse died during the taxable year, check the box by the decedent’s social security number and enter date of death on the line provided. AMENDED RETURN - Enter a check mark in this box if you are filing an amended return. Be sure to use the form corresponding to the tax year being amended. Enclose the reason for amendment with the amended return using the space provided on page 47 of the booklet. You should include a copy of the federal 1040X with the West Virginia amended return. If you previously requested a debit from your account on the original return and it needs to be stopped, please contact Taxpayer Services at (304) 558-3333. NONRESIDENT SPECIAL - Enter a check mark in this box if you qualify to file as a Special Nonresident (see page 17) and complete Schedule A, Part II found on page 8. DO NOT check the Nonresident/Part-Year Resident box if you are filing as a Special Nonresident. NONRESIDENT OR PART-YEAR RESIDENT - Enter a check mark in this box if you are filing as a nonresident or part-year resident (See page 18). INJURED SPOUSE - If filing an injured spouse claim (Form WV-8379), enter a check mark in the Injured Spouse Box (See page 23). FILING STATUS CHECK ONLY ONE - Your filing status is generally the same filing status shown on your federal return. See page 19 for more information regarding your filing status. EXEMPTIONS You can deduct $2,000 for every exemption claimed in your exemption schedule. (a) YOU - Enter “1” in box (a) for yourself if you cannot be claimed as a dependent on another person’s return. (b) SPOUSE - Enter “1” in box (b) for your spouse only if your filing status is married filing jointly and your spouse can’t be claimed as a dependent on another person’s return. (c) DEPENDENTS - Enter the number of eligible dependents in box (c). Provide the name, SSN and date of birth in the dependent section. If eligible dependents total more than 4, use the Schedule for Additional Dependents found on page 49. Generally, qualifying dependents must meet the following test: 1. They are related to you (child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them, etc.) or they were a part of your household for the entire year. 2. They were: a. Under the age of 19 at the end of 2024 and were younger than you; b. Under the age of 24 at the end of 2024, a student, and younger than you; or c. Any age and permanently and totally disabled. 3. They did not provide over half of his or her own support for 2024. 4. They didn’t file a joint return for 2024 or is filing such a return only to claim a refund of withheld income tax or estimated tax paid. 5. They lived with you for more than half of 2024. You cannot claim any dependents if you can be claimed as a dependent on another person’s return. (d) SURVIVING SPOUSE - If you are eligible to claim an additional exemption as a surviving spouse, enter the spouse’s social security number and year of death and enter “1” in box (d). See page 21 for additional information. A surviving spouse may claim an additional exemption for the two (2) taxable years following the year in which the spouse died, provided he/she has not remarried before the end of the taxable year for which the return is being filed. (e) TOTAL EXEMPTIONS - Enter the total number of exemptions claimed in boxes (a) through (d). LINES 1 THROUGH 26 OF FORM IT-140 LINE 1 FEDERAL ADJUSTED GROSS INCOME - Enter your federal adjusted gross income as shown on Federal Form 1040. LINE 2 ADDITIONS TO INCOME - Enter the Total Additions shown on Schedule M (page 4). See page 29 for additional information. LINE 3 SUBTRACTIONS FROM INCOME - Enter the Total Subtractions from income shown on Schedule M (page 4). See page 26 for additional information. LINE 4 WEST VIRGINIA ADJUSTED GROSS INCOME - Enter the result of line 1 plus line 2 minus line 3. LINE 5 LOW-INCOME EARNED INCOME EXCLUSION - To determine if you qualify for this exclusion, complete the worksheet on page 29 and enter the qualifying exclusion on this line. LINE 6 EXEMPTIONS - Enter the number of exemptions shown in box e (under “Exemptions” above) and multiply that number by $2,000. If you claimed zero exemptions, enter $500 on this line. LINE 7 WEST VIRGINIA TAXABLE INCOME - Line 4 minus lines 5 and 6 and enter the result on this line. If less than zero, enter zero. LINE 8 WEST VIRGINIA INCOME TAX - Check the appropriate box to indicate the method you used to calculate your tax. RESIDENTS • If your filing status is single, head of household, widow(er) with a dependent child or married filing jointly and your taxable income is less than $100,000, apply the amount of taxable income shown on line 7 to the Tax Table on page 36 and enter your tax on this line.

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 25 • If your filing status is single, head of household, widow(er) with a dependent child or married filing jointly and your taxable income is over $100,000, use Rate Schedule I on page 35 to compute your tax. • If your filing status is Married Filling Separately you MUST use RATE SCHEDULE II to compute your tax. NONRESIDENTS AND PART-YEAR RESIDENTS • If you are a nonresident or part-year resident of West Virginia, you must first complete lines 1 through 7 of Form IT-140, then complete Schedule A on pages 7 and 8. LINE 9 CREDITS FROM TAX CREDIT RECAP SCHEDULE - Enter Total Credits shown on last line of the Tax Credit Recap Schedule. LINE 10 TOTAL INCOME TAX DUE - LINE 8 minus LINE 9. If line 9 is greater than line 8, enter zero. LINE 11 PREVIOUS REFUND OR CREDIT - Enter the amount of any overpayment previously refunded or credited from your original return (amended returns only). LINE 12 PENALTY DUE. If line 8 minus line 9, 15,17,18, 19, 20 and 21 is greater than $600, you may be subject to a penalty for underpayment of tax. The penalty is computed separately for each installment due date. Therefore, you may owe the penalty for an earlier due date even if you paid enough tax later to make up the underpayment. This is true even if you are due a refund when you file your tax return. Check the box if you are requesting a waiver, or are a qualified farmer. Include a description of what you are requesting on the Request for Waiver of Penalty Waiver from page 47. LINE 13 WEST VIRGINIA USE TAX DUE - Use tax is due on purchases of goods and services in which you did not pay sales tax. If you did not pay sales tax you must report and pay use tax. Use Schedule UT on page 44 to calculate this tax if applicable. LINE 14 TOTAL AMOUNT DUE. Add lines 10 through 13. LINE 15 WEST VIRGINIA INCOME TAX WITHHELD - Enter the total amount of West Virginia tax withheld as shown on your withholding documents. If you are filing a joint return, be sure to include any withholding for your spouse. Original withholding documents (W-2’s, 1099’s, K-1’s, and NRW-2’s) must be enclosed with your return. Failure to submit this documentation will result in the disallowance of the credit claimed. Local or municipal fees cannot be claimed as West Virginia income tax withheld. When claiming withholding from NRSR, check the box on line 15 and enclose Schedule D and Form 8949 or 4797 from your federal return. Make sure you have filed your NRSR prior to filing the IT-140. LINE 16 ESTIMATED TAX PAYMENTS - Enter the total amount of estimated tax payments paid by you (and your spouse) for taxable year 2024. Include any 2023 overpayment you carried forward to 2024 and any payment made with your West Virginia Application for Extension of Time to File (WV 4868). LINE 17 NON-FAMILY ADOPTION TAX CREDIT - Enter the amount of allowable credit from the West Virginia Non-family Adoption Credit Schedule, NFA-1, found on our website. This schedule must be submitted with Form IT-140 to claim this credit. If the schedule and final court document are not provided, the credit will be denied. LINE 18 SENIOR CITIZEN TAX CREDIT - Complete Schedule SCTC-A and enter amount of credit from line 2, part III if you are eligible for the credit. Note: You only need to file a return to claim the SCTC-A when you are also claiming the HEPTC-1. If you are not claiming the HEPTC-1, then you do not need to complete a return to claim this credit unless you are required to file a federal return. If you are claiming the Disabled Veterans Property Tax Credit, you cannot claim the SCTC-A LINE 19 HOMESTEAD EXCESS PROPERTY TAX CREDIT - Enter the amount of line 9 from Schedule HEPTC-1 (page 9). The Schedule HEPTC-1 and the Class 2 property tax receipt must be submitted with the tax return. Failure to submit these will result in denial of the credit. If you are claiming the Disabled Veterans Property Tax Credit, you cannot claim the HEPTC. LINE 20 BUILD WV PROPERTY VALUE ADJUSTMENT REFUNDABLE TAX CREDIT - Enter the amount from Schedule PVA-2. The Schedule PVA-2 and a copy of the Certificate from the Office of Economic Development must be submitted with the tax return. Failure to submit these will result in denial of the credit. LINE 21 WV PROPERTY TAX ADJUSTMENT TAX CREDIT. Enter the amount in the appropriate box for the credit being claimed. The schedule(s) must be submitted with tax return. Failure to submit these will result in denial of credit. LINE 22 Amount paid with original return - Enter the amount, if any, paid on your original return. (amended returns only) LINE 23 TOTAL PAYMENTS AND CREDITS - Add lines 15 through 22. LINE 24 BALANCE DUE THE STATE - Line 14 minus line 23. This is the total balance due the State. You may make a payment by ACH Debit through MyTaxes at mytaxes.wvtax.gov. This is the fastest way to pay your balance due. If you send a check or money order, write your social security number and "2024 Form IT 140" on it. The Tax Division may convert your check into an electronic transaction. Receipt of your check is considered your authorization for the Tax Division to convert your check into an ACH Debit entry (electronic withdrawal) to your bank account. If Line 23 is greater than line 14, complete line 25. LINE 25 TOTAL OVERPAYMENT - Line 23 minus line 14. LINE 26 DONATIONS - If you (and your spouse) wish to make a contribution, enter the total amount of your contribution on line 26. Your overpayment will be reduced, or your payment increased by this amount. A) THE WEST VIRGINIA CHILDREN’S TRUST FUND - Funds community projects that keep children free from abuse and neglect. Examples include public awareness activities, school-based programs, programs for new parents, and family resource centers. To learn more about the West Virginia Children’s Trust Fund or to make a direct contribution, visit the website http://wvctf.org or write to West Virginia Children’s Trust Fund, P.O. Box 3192, Charleston, WV 25332 or call 304-617-0099. Donations made to the West Virginia Children’s Trust Fund are tax deductible on your federal income tax return as an itemized deduction. B) THE WEST VIRGINIA DIVISION OF VETERANS ASSISTANCE - Provides nursing home and health care for aged and disabled veterans in the West Virginia Veterans Home. C) DONEL C. KINNARD MEMORIAL STATE VETERANS CEMETERY - Donations fund operation and maintenance of the cemetery. LINE 27 AMOUNT TO BE CREDITED TO YOUR 2025 ESTIMATED TAX ACCOUNT - Enter the amount of your overpayment you wish to have credited to your 2025 estimated tax account. Any unclaimed payments or adjustments that increase overpayment will be applied to the following period unless written request is received for overpayment to be refunded. LINE 28 REFUND - Line 25 minus line 26 and line 27. This is the amount of your refund. To receive a refund of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you.

26 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov SCHEDULE M INSTRUCTIONS FORM IS ON PAGE 3 & 4. Complete Schedule M to report increasing or decreasing modifications to your federal adjusted gross income. MODIFICATIONS MODIFICATIONS DECREASING FEDERAL ADJUSTED GROSS INCOME (SUBTRACTIONS FROM INCOME) If filing a joint return, enter the modification(s) for both you and your spouse in Columns A and B. In cases of joint ownership of income producing tangible or intangible property, each spouse should use the total income multiplied by the relative percentage of ownership. See example on page 28. LINE 29 INTEREST OR DIVIDENDS ON U.S. OBLIGATIONS - Enter the total income on obligations of the United States and its possessions and bonds or securities from any United States authority, commission or instrumentality that are included in your federal adjusted gross income but exempt from state income tax under federal law. This will include United States Savings Bonds and federal interest dividends paid to shareholders of a regulated investment company under Section 852 of the IRS Code. Include on this line interest earned on West Virginia bonds which are subject to federal tax but exempt from state tax under West Virginia law. LINE 30 CERTAIN FEDERAL LAW ENFORCEMENT RETIREMENT - If you are a retired federal law enforcement officer or fireman, at least one of the following documents must be submitted as supporting documentation of your eligibility for this reduction; your Summary of Federal Service from FERS; federal form RI 20-124; your Division of Justice ID card issued to you upon your retirement. LINE 31 ANY WEST VIRGINIA STATE OR LOCAL POLICE, DEPUTY SHERIFFS’ OR FIREMEN’S RETIREMENT - Enter the taxable amount of retirement income reported on your federal return which was received from any West Virginia state or local police, deputy sheriffs’ or firemen’s retirement system, regardless of your age. This is the taxable amount of retirement income received from these sources including any survivorship annuities. Subtractions for retirement received from West Virginia Public Employee's Retirement System is limited to $2,000 and must be claimed on line 33. 1099-R must be included with return. LINE 32 MILITARY RETIREMENT - Enter the taxable amount reported on your federal return of military retirement income, including survivorship annuities, from the regular Armed Forces, Reserves, and National Guard. 1099-R must be included with return, even if no withholding is to be reported. This amount should not be included on line 33b. LINE 33 OTHER RETIREMENT MODIFICATIONS - Enter taxable amount of retirement income for the following categories: a) WEST VIRGINIA TEACHERS’ RETIREMENT AND WEST VIRGINIA PUBLIC EMPLOYEES’ RETIREMENT. Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from The West Virginia Teachers’ Retirement System and/or The West Virginia Public Employees’ Retirement System. Do not enter more than $2,000. 1099-R must be included with return. b) FEDERAL RETIREMENT. Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from Federal Retirement and not already deducted on line 30. Do not enter more than $2,000. 1099-R must be included with return. Combined amounts of 33a and 33b must not exceed $2,000. LINE 34 SOCIAL SECURITY BENEFITS - For taxable years beginning on and after January 1, 2022, 100 percent (100%) of the amount of social security benefits received and included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax. The deduction may be claimed only when the federal adjusted gross income of a married couple filing a joint return does not exceed $100,000, or $50,000 in the case of a single, head of household, widow(er), or a married individual filing a separate return. Additionally, for taxable year 2024, 35% of social security benefits received and included in the federal adjusted gross income shall be allowed as a decreasing modification when determining West Virginia taxable income. This deduction may be claimed when the federal adjusted gross income of a married couple filing jointly exceeds $100,000 or $50,000 in the case of a single, head of household, widow(er), or married individual filing a separate return. LINE 35 ASSETS HELD BY SUBCHAPTER S CORPORATION. A taxpayer who is a shareholder of an S corporation, or member of a limited liability company, engaged in business as a financial organization as defined in §11-24-3a(a)(14) of the West Virginia State code, may be eligible for a modification under §11-21-12k. LINE 36 ACTIVE DUTY MILITARY PAY. Military income received while you were a member of the National Guard or Armed Forces Reserves called to active duty in support of the contingency operation as defined in Executive Order 13223 as part of Operation Noble Eagle, Operation Enduring Freedom, Operation Iraqi Freedom, Operation New Dawn, Operation Inherent Resolve, and any other current or future military operations deemed to be part of the Overseas Contingency Operation (OCO). The President’s memorandum applies to any West Virginia National Guard and Reserve service members called to active duty in support of the OCO, regardless of whether they are deployed overseas or stateside. If you are not domiciled in West Virginia, instead complete Part II of Schedule A on page 8. Instructions for Part II of Schedule A begin on page 32. See TSD 443 for additional details. Military orders and W-2 must be included with your return.

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 27 LINE 37 ACTIVE MILITARY SEPARATION - If you have separated from military service, enter the amount of active duty pay that you received, provided that you were on active duty for thirty continuous days prior to separation. Military orders, DD214, and W-2 must be included with your return. LINE 38 REFUNDS OF STATE AND LOCAL INCOME TAXES - Enter the amount reported on your federal return only. Only refunds included in your federal adjusted gross income qualify for this modification. LINE 39 CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID TUITION TRUST/WEST VIRGINIA SAVINGS PLAN TRUST - Enter any payments paid to the prepaid tuition trust fund/savings plan trust. Annual statement must be submitted to support this deduction. If the annual statement is not submitted the credit will be denied. LINE 40 RAILROAD RETIREMENT - Enter the amount(s) of income received from the United States Railroad Retirement Board including unemployment compensation, disability and sick pay that is included in your federal adjusted gross income. West Virginia does not impose tax on this income. 1099-RRB from United States Railroad Retirement Board must be included with return. Social Security benefits that are taxable on your federal return are also taxable to West Virginia and should NOT be included on this line. LINE 41 LONG-TERM CARE INSURANCE - Enter the amount of long-term care insurance premiums. Supporting documentation must be provided. If no supporting documentation is submitted the credit will be denied. LINE 42 IRC 1341 REPAYMENTS - Enter the amount of money paid back under IRC 1341. Supporting documentation must be provided. If no supporting documentation is submitted the credit will be denied. If you have received payments in prior years that at the time, appeared to be valid by unrestricted right but at a later date, it was determined that excess payments were made and repayment is now required, then you may be entitled to an adjustment under IRC 1341. The amount of income repaid MUST be more than $3,000.00 to qualify. Enter the qualifying amount on Schedule M Line 42. For more information, consult IRS Publication 525. LINE 43 AUTISM MODIFICATION - Enter the amount of any qualifying contribution to a qualified trust maintained for the benefit of a child with autism. LINE 44 ABLE ACT - Achieving a Better Life Experience - An ABLE account is a tax-favored savings account that can accept contributions for an eligible individual with a disability or who is blind, and who is the designated beneficiary and owner of the account. The account is used to provide for qualified disability expenses. To take this credit on the WV return an annual statement or equivalent document MUST be attached. If the annual statement is not submitted, the credit will be denied. You may be able to claim a credit for the qualified retirement savings contribution (aka Saver's Credit) to your ABLE account before January 1, 2026. See IRS Publication 907 for more information. LINE 45 WEST VIRGINIA JUMPSTART SAVINGS PROGRAM DEPOSITS MADE - The Jumpstart Saving Program allows West Virginians to save and invest money to help cover the costs of pursuing a trade or occupation through apprenticeship programs or technical schools. You may not claim more than $25,000 modification each year. You must include a copy of the annual statement to claim this modification. If the annual statement is not submitted the credit will be denied. LINE 46 PBGC MODIFICATION - Pension Benefit Guaranty Modification - If you retired under an employer-provided defined benefit plan that terminated prior to or after retirement and the pension plan is covered by a guarantor whose maximum benefit guarantee is less than the maximum benefit to which you were entitled, you may be allowed a reducing modification of the difference between (a) the amount you would have received had the plan not terminated and (b) the amount actually received from the guarantor. Failure to provide the information in (a) and (b) will delay the processing of your return. LINE 47 QUALIFIED OPPORTUNITY ZONE BUSINESS INCOME - You must include a copy of IRS 8996. LINE 48 GAMBLING LOSSES - Taxpayers MUST provide the first two pages and Schedule A of the federal return along with all W-2G's or 1099's reporting winnings. If not provided the modification will be disallowed. (Cannot be greater than your gambling winnings). LINE 49 SENIOR CITIZEN OR DISABILITY DEDUCTION - Taxpayers MUST be at least age 65 OR certified as permanently and totally disabled during 2024 to receive this deduction. Taxpayers age 65 or older have to enter their year of birth in the space provided and complete boxes (a) through (d) of the table in order to claim the deduction as a Senior Citizen. Joint income must be divided between spouses with regard to their respective percentage of ownership. ONLY THE INCOME OF THE SPOUSE WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE MODIFICATION. See example on the next page. The Disability Deduction can be claimed by taxpayers under age 65 who have been medically certified as unable to engage in any substantial gainful activity due to physical or mental impairment. If 2024 is the first year of a medically certified disability, you MUST enclose a 2024 West Virginia Schedule H or a copy of Federal Schedule R and enter 2024 as the year the disability began in the space provided. If the disability deduction has been claimed in prior years AND documentation has been submitted with prior claims, then only the year that the disability began, entered in the space provided, is needed to claim the deduction. The Surviving Spouse of a deceased taxpayer may also qualify for a similar modification, see instructions for more information. Box (c) Enter all income (for each spouse, if joint return) not reported on lines 35 through 48. Box (d) Add lines 29 through 34 for each spouse and enter on this line. Subtract BOX (d) from BOX (c) for each. If BOX (d) is larger than BOX(c), enter zero.

28 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATION John Doe, age 69, and Mary Doe, age 65, file a joint tax return. In 2024, they received the following income. John Mary West Virginia Police Retirement 7,000 0 IRA Distributions 4,000 1,000 Wages and Salaries 0 10,000 Interest (jointly held) 1,500 1,500 US Savings Bond Interest 500 500 TOTAL INCOME 13,000 13,000 Their federal adjusted gross income which they report on line 1 of their West Virginia IT-140 is $26,000. Property which John and Mary hold jointly is split between them according to their percentage of ownership. In this case, each taxpayer owned 50% of the joint income. 1. Mr. Doe’s total income is $13,000. He claimed no deductions on lines 35 through 48. He enters the maximum amount of $8,000 in column(c). 2. Mrs. Doe’s total income is $13,000. She claims no deductions on lines 35 through 48 and enters the maximum amount of $8,000 in column(c). 3. Mr. Doe reported his police pension on line 31 and his share of their joint savings bond interest on line 29. He enters $7,500 in column (d). 4. Mrs. Doe reported her share of the joint savings bond interest on line 29 of Schedule M. Therefore, she enters $500 in column(d). 5. Mr. and Mrs. Doe each subtract column (d) from column (c) to determine their senior citizen deduction. 6. Therefore, Mr. Doe enters $500 in column A and Mrs. Doe enters $7,500 in column B. 62. (a) Year of birth (65 or older) (b) Year of disability (c) Income not included in lines 35 to 48 (NOT TO EXCEED $8000) (d) Add lines 29 through 34 Subtract line 49 column (d) from (c) (If less than zero, enter zero) 49 You 1949 8000 .00 7500 .00 500 .00 Spouse 1958 8000 .00 500 .00 7500 .00 LINE 50 SURVIVING SPOUSE DEDUCTION - The surviving spouse may claim a one-time subtraction from his/her income of up to $8,000 for the taxable year following the year of the spouse’s death if all of the following conditions are met: • The decedent was 65 years of age or older OR was certified as permanently and totally disabled prior to his death. • The surviving spouse did not remarry before the end of the taxable year. • The total deductions from income shown on lines 29 through 34 and line 49 of Schedule M are less than $8,000. • If under $8,000, enter only the difference on the Surviving Spouse Line. • The combined total of Line 49 and 50 can not exceed $8,000. LINE51 Add lines 29 through 50 for each column and enter the results here. LINE 52 TOTAL SUBTRACTIONS - Add Columns A and B from line 51. Enter here and on line 3 of Form IT-140.

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 29 WEST VIRGINIA LOW-INCOME EARNED INCOME EXCLUSION WORKSHEET You may be eligible to claim the low-income exclusion if you received earned income (see definition) during the taxable year and: 1. Your filing status is single, married filing jointly, head of household or widow(er) with a dependent child and your federal adjusted gross income is $10,000 or less; or 2. Your filing status is married filing separately and your federal adjusted gross income is $5,000 or less. This exclusion may be taken even if you are claimed as a dependent on someone else’s return. EARNED INCOME includes wages, salaries, tips, and other employee compensation. Earned income also includes any net taxable earnings from self-employment reported on the federal Schedule C. EARNED INCOME does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is not employee compensation. Earned income does not include income received for services provided by an individual while he or she is an inmate at a penal institution. A. Enter your Federal Adjusted Gross income from line 1 of Form IT-140.................................... A .00 STOP If Line A is greater than $10,000 ($5,000 if married filing separate returns), you are not eligible for the exclusion. STOP HERE B. List the source and amount of your earned income. Enter the total amount on Line B ____________________________________________________________________________ ____________________________________________________________________________ B .00 C. Maximum exclusion. Enter $5,000 if your filing status is married filing separately; otherwise enter $10,000 C .00 D. Enter the smaller of the amounts shown on Line A, Line B, or Line C here and on Line 5 of Form IT-140 D .00 INCREASING FEDERAL ADJUSTED GROSS INCOME (ADDITIONS TO INCOME) LINE 53 INTEREST OR DIVIDEND INCOME ON FEDERAL OBLIGATIONS - Enter amount of any interest or dividend income (received by or credited to you during the taxable year) on bonds or securities of any United States authority, commission which the laws of the United States exempt from federal income tax but not from state income tax. LINE 54 INTEREST OR DIVIDEND ON STATE OR LOCAL BONDS (OTHER THAN WEST VIRGINIA) - Enter the amount of any interest or dividend income on state and local bonds (other than West Virginia and its political subdivisions) received by or credited to you. See Technical Assistance Advisory 1993-002 for more information. LINE 55 INTEREST ON MONEY BORROWED TO PURCHASE BONDS EARNING EXEMPT WEST VIRGINIA INCOME - Enter the amount of any interest deducted, as a business expense or otherwise, from your federal adjusted gross income in connection with money borrowed to purchase or carry bonds or securities. Income from which is exempt from West Virginia income tax. LINE 56 LUMP SUM PENSION DISTRIBUTIONS - Enter the amount of any qualifying 402(e) lump sum distributions not included in your federal adjusted gross income that was separately reported and taxed on federal Form 4972. LINE 57 OTHER INCOME EXCLUDED FROM FEDERAL ADJUSTED GROSS INCOME BUT SUBJECT TO STATE TAX. West Virginia income tax is based on federal adjusted gross income. However, certain income must be added back. For example; income deducted under Section 199 of the Internal Revenue Code. Enclose Schedule K-1(s). LINE 58 WITHDRAWALS FROM A PREPAID TUITION/SAVINGS PLAN NOT USED FOR PAYMENT OF QUALIFYING EXPENSES. Enter the amount of the West Virginia Prepaid Tuition/Smart 529 withdrawal that was NOT used for qualifying educational expense if you previously deducted these contributions. LINE 59 ABLE ACT ADDITIONS. Enter any amount withdrawn from an ABLE account that was not used for qualified disability expenses pursuant to 11-21-12j(b). LINE 60 WEST VIRGINIA JUMPSTART ADDITIONS. West Virginia Jumpstart Savings Program withdrawals not used for qualifying expenses. LINE 61 TOTAL ADDITIONS. Add lines 53 through 60. Enter the result here and on line 2 of Form IT-140.

30 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov SCHEDULE A INSTRUCTIONS FORM IS ON PAGES 7 & 8 RESIDENTS OF KENTUCKY, MARYLAND, OHIO, PENNSYLVANIA AND VIRGINIA If your only source of income is from wages and salaries, you will only need to complete Part II of Schedule A. Note: Residents of Pennsylvania and Virginia – If you were a domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must file Form IT-140 as a resident of West Virginia. MEMBERS OF THE ARMED FORCES AND THEIR SPOUSES If your domicile is outside West Virginia but you were present in West Virginia in compliance with military orders, and if your only source of income is either from your own or your spouse's wages and salaries, you will only need to complete Part II of Schedule A and include a copy of DD Form 2058 showing your State of Legal Residence. LINE 1 WAGES SALARIES, AND TIPS Column A Enter total wages, salaries, tips and other employee compensation reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount received from West Virginia source(s) while you were a nonresident of West Virginia. LINE 2 - 3 INTEREST AND DIVIDEND INCOME Column A Enter total interest and dividend income reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount received from a business, trade, profession or occupation carried on in West Virginia while you were a nonresident of West Virginia. LINE 4 IRA’S, PENSIONS, AND ANNUITIES. Column A Enter the total taxable amount of pensions and annuities reported on your federal return. Column B Enter the taxable amount of any pensions and annuities received during your period of West Virginia residency Column C Enter income from pensions and annuities derived from or connected with West Virginia sources. NOTE: Pension and annuity income received by a nonresident is NOT subject to West Virginia tax unless the annuity is used as an asset in a business, trade, profession, or occupation in West Virginia. LINE 5 SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS. Column A Enter the total amount of taxable social security and railroad retirement benefits reported on your federal return. Column B Enter the amount of taxable social security benefits received during your period of West Virginia residency. Column C Do NOT enter any amount received while you were a nonresident of West Virginia. LINE 6 REFUNDS OF STATE AND LOCAL INCOME TAXES Column A Enter total taxable state and local income tax refunds reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Do not enter any refunds received during the period you were a nonresident of West Virginia. LINE 7 ALIMONY RECEIVED Column A Enter total alimony received as reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Do not enter any alimony received while you were a nonresident of West Virginia. LINE 8 BUSINESS INCOME (INCLUDE BUSINESS PROFIT OR LOSS AND INCOME FROM RENTS, ROYALTIES, PARTNERSHIPS, ESTATES, TRUSTS, AND S CORPORATIONS) Column A Enter the total amount of ALL business income reported on your federal income tax return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter any amount derived from West Virginia source(s) while you were a nonresident of West Virginia. BUSINESS CONDUCTED IN WEST VIRGINIA A business, trade, profession, or occupation (not including personal services as an employee) is considered to be conducted in West Virginia if you maintain, operate, or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency or other place where your affairs are regularly conducted in West Virginia if it is transacted here with a fair measure of permanency and continuity. BUSINESS CONDUCTED INSIDE OR OUTSIDE WEST VIRGINIA If, while a nonresident, a business, trade or profession is conducted inside and outside West Virginia and your accounts clearly reflect income from West Virginia operations, enter the net profit or loss from business conducted within West Virginia on line 8, Column C.

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 31 RENT & ROYALTY INCOME As a nonresident, enter in Column C any rents and royalties from: • Real property located in West Virginia, whether or not the property is used in connection with a business; • Tangible personal property not used in business if such property is located in West Virginia; and • Tangible and intangible personal property used in or connected with a business, trade, profession, or occupation conducted in West Virginia. If a business is conducted both within West Virginia and from sources outside West Virginia, attach your method of allocation on a separate sheet. Do not allocate income from real property. Real property must be included in its entirety unless it is located outside of West Virginia, then it must be excluded. Report in Column C your share of rent and royalty income from a partnership of which you are a member shown on Form WV PTE-100 or from an estate or trust of which you are a beneficiary shown on Form IT-141. PARTNERSHIPS As a nonresident, enter in Column C your distributive share of partnership income from Form NRW-2, Schedule K-1, or Form WV PTE-100. S CORPORATION SHAREHOLDERS As a nonresident, enter in Column C your pro rata share of income or loss from an electing West Virginia S corporation from Form NRW-2, Schedule K-1, or Form WV PTE-100. ESTATES & TRUSTS Enter in Columns B and C your share of estate or trust income as a part-year resident or a nonresident from West Virginia source(s) obtained from information provided by the fiduciary shown on Form NRW-2, Schedule K-1, or Form IT-141. PASSIVE ACTIVITY LOSS LIMITATIONS A nonresident must recompute any deduction taken on the federal return for passive activity losses to determine the amounts that would be allowed if federal adjusted gross income took into account only those items of income, gain, loss, or deduction derived from or connected with West Virginia source(s). LINE 9 CAPITAL GAINS OR LOSSES. Capital transactions from West Virginia sources include capital gains or losses derived from real or tangible property located within West Virginia whether or not the property is connected with a business or trade and capital gains or losses from stocks, bonds, and other intangible personal property used in or connected with a business, trade, profession, or occupation carried on in West Virginia. Also include your share of any capital gain or loss derived from West Virginia sources from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from an electing West Virginia S corporation of which you are a shareholder. Any capital gains or losses from business property (other than real property) of a business conducted both in and out of West Virginia must be allocated for West Virginia purposes. Gains or losses from the sale or disposition of real property are not subject to allocation. In all cases, use the federal basis of property for computing capital gains or losses. LINE 10 SUPPLEMENTAL GAINS OR LOSSES Column A Enter the total of any other gains or losses from the sale or exchange of non-capital assets used in a trade or business reported on your federal return. Column B Enter any substantial gain or loss which occurred during your period of West Virginia residency. Column C Compute the amount to be reported in this column by applying the federal provisions for determining gains or losses from sale or exchange of other than capital assets to your West Virginia transactions. Non-capital transactions from West Virginia sources are those transactions from your federal return pertaining to property used in connection with a business, trade, profession, or occupation carried on in West Virginia. Also included is your share of any non-capital gains or losses from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from an electing West Virginia S corporation of which you are a shareholder. Use the federal adjusted basis of your property in all computations. LINE 11 FARM INCOME OR LOSS Column A Enter the total amount reported on your federal return. Column B Enter the amount that represents farm income or loss during your period of West Virginia residency. Column C Enter the amount that represents income or loss from farming activity in West Virginia while you were a nonresident of West Virginia. LINE 12 UNEMPLOYMENT COMPENSATION Column A Enter the total amount reported on your federal return. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount received while a nonresident but derived or resulting from employment in West Virginia.

32 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov LINE 13 OTHER INCOME Column A Enter the total of other income reported on your federal return. Identify each source in the space provided. Enclose additional statements if necessary. Column B Enter the amount received during your period of West Virginia residency. Column C Enter the amount derived from or connected with West Virginia sources and received while you were a nonresident of West Virginia. NOTE: If you have special accrual income, it should be included in Columns A and B of this line. See page 18 for more information regarding special accruals. LINE 14 TOTAL INCOME. Add lines 1 through 13 of each column and enter the result on this line. LINE 15 THROUGH 20 ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME Column A Enter the adjustments to income reported on Federal Form 1040. Column B Enter any adjustments incurred during your period of West Virginia residency. Column C Enter any adjustments connected with income from West Virginia sources while you were a nonresident of West Virginia. The amount shown in Column A for any adjustments must be the same as reported on the federal return. The adjustments should be allocated for Column B and Column C as described above. LINE 21 OTHER ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME Column A Enter the adjustments to income reported on Federal Form 1040. These adjustments include: moving expenses for members of the Armed Services, alimony paid, certain business expenses of reservists, performing artists, and fee-basis government officials, health savings account deduction Student loan interest deduction and other deductions. Column B Enter any adjustments incurred during your period of West Virginia residency. Column C Enter any adjustments connected with income from West Virginia sources while you were a nonresident of West Virginia The amount shown in Column A must be the same as reported on the federal return. Include in Column B only the portion of alimony adjusted attributable to the period of West Virginia residency. The adjustments should be allocated for Column B and Column C as described above. LINE 22 TOTAL ADJUSTMENTS. Enter the total of all adjustments from lines 15 through 21 for each column. LINE 23 ADJUSTED GROSS INCOME. Subtract line 22 from line 14 in each column. Enter the result on this line. LINE 24 WEST VIRGINIA INCOME. Add Column B and Column C of line 23 and enter the total here. LINE 25 INCOME SUBJECT TO WEST VIRGINIA TAX BUT EXEMPT FROM FEDERAL TAX. Enter any income subject to West Virginia tax but not included in federal adjusted gross income. This income will be shown as an addition to federal adjusted gross income on Schedule M. LINE 26 TOTAL WEST VIRGINIA INCOME. Add the amounts shown on lines 24 and 25 and enter the total here and on line 2 of Schedule A, Part I, Nonresident/Part-Year Resident Tax Calculation on page 8. SCHEDULE A, PARTS I AND II PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION Complete lines 1-4 and enter result on IT-140, line 8. PART II: SPECIAL NONRESIDENT INCOME FOR RESIDENTS OF RECIPROCAL STATES AND CERTAIN ACTIVE MILITARY MEMBERS Complete Part II only if ALL THREE of the following were true in 2024. • You were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia or you were Active Military personnel stationed in West Virginia and your domicile is outside West Virginia. • Your only West Virginia source income was from wages and salaries. • West Virginia income tax was withheld from wages and salaries by your employer(s) If you were a non-military, domiciliary resident of Pennsylvania or Virginia and spent more than 183 days in West Virginia, you are also considered a resident of West Virginia and must file Form IT-140 as a resident of West Virginia. Select state of Residence. Complete Lines 5 -7 and enter the total from Line 7 on 15 of Form IT-140.

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 33 SCHEDULE E INSTRUCTIONS FORM IS ON PAGE 14. RESIDENTS: Subject to certain limitations, a West Virginia resident may be eligible to claim a credit for income taxes paid to another state. The purpose of this credit is to prevent dual taxation of such income. PART-YEAR RESIDENTS: Part-year residents may only claim credit for taxes paid to another state on income earned while a WV resident and reported as taxable income to WV on Schedule A. NONRESIDENTS: Nonresidents are not entitled to a Schedule E credit under any circumstances. LIMITATIONS: The amount of a Schedule E credit is subject to the following limitations: • The credit cannot exceed the amount of tax payable to the other state on income also subject to West Virginia tax. This is the amount of income tax computed on the nonresident return filed with the other state. • The credit cannot exceed the percentage of the West Virginia tax determined by dividing the portion of the taxpayer’s West Virginia income subject to taxation in another state by the total amount of the taxpayer’s West Virginia income. • The credit cannot reduce the West Virginia tax due to an amount less than what would have been due if the income subject to taxation by the other state was excluded from the taxpayer’s West Virginia income. A separate Schedule E must be completed and attached for each state for which you are claiming a credit. You must maintain a copy of the other state tax return in your files. This credit is not allowed for income tax imposed by a city, township, borough, or any political subdivision of a state or any other country. Local or municipal fees cannot be claimed. Due to existing reciprocal agreements, West Virginia residents cannot claim the Schedule E credit if the credit claimed is for state income taxes paid on wage and salary or unemployment compensation income earned in Kentucky, Maryland, Ohio, Pennsylvania, or Virginia. However, taxes paid on income derived from sources other than wage and salary or unemployment compensation income is permitted as a Schedule E credit.You may claim credit on your West Virginia Resident Income Tax Return for state income tax paid, as a nonresident for certain states. For a list of states, please see our website. LINE 1 Enter the tax imposed by the state of nonresidence on income also taxed by this state. Do not use the amount of any tax which may have been withheld from your wages; this does not represent the actual tax paid to the other state. Do not include the amount of any interest, additions to tax, or other penalty which may have been paid with respect to such tax. LINE 2 Enter the West Virginia total income tax shown on line 8 of Form IT-140. LINE 3 Enter the net income from the state that is included in your West Virginia total income. LINE 4 Enter total West Virginia income. Residents – enter the amount shown on line 4, Form IT-140. Part-year residents – enter the amount shown on IT-140 Schedule A, line 26. LINE 5 LIMITATION OF CREDIT. Multiply line 2 by line 3 and divide the result by line 4. LINE 6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME. Residents — Subtract line 3 from line 7, Form IT-140. Part-year residents — Subtract line 3 from line 4. LINE 7 ALTERNATIVE WEST VIRGINIA INCOME TAX. Apply the Tax Rate Schedule to the amount shown on line 6. LINE 8 LIMITATION OF CREDIT. Subtract line 7 from line 2. LINE 9 MAXIMUM CREDIT. Line 2 minus the sum of lines 2 through 26 of the Tax Credit Recap Schedule. LINE 10 TOTAL CREDIT. (THE SMALLEST OF LINES 1, 2, 5, 8, OR 9). Enter amount here and on line 1 of the Tax Credit Recap Schedule. SPECIAL INSTRUCTIONS FOR WEST VIRGINIA RESIDENTS REGARDING THE FOLLOWING STATES: KENTUCKY, MARYLAND, OHIO, PENNSYLVANIA, VIRGINIA KENTUCKY, MARYLAND, OR OHIO. If your income during 2024 was from wages and/or salaries only, you may not claim a Schedule E credit. In order to receive a refund of the erroneously withheld tax, you must file a return with the state in which taxes were withheld. If you had income from a source other than wages and/or salaries, you are allowed a credit for income taxes paid by completing Schedule E. You must maintain a copy of the other state tax return in your files. PENNSYLVANIA OR VIRGINIA. If your income during 2024 was from wages and/or salaries only, you may not claim a Schedule E credit. In order to receive a refund of the erroneously withheld tax, you must file a return with these states. If you spent more than 183 days in one of these states and are considered an actual resident for tax purposes, or, if you had income from a source other than wages and/or salaries, you are allowed credit for income taxes paid to Pennsylvania or Virginia by completing Schedule E. You must maintain a copy of the other state tax return in your files.

34 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov SENIOR CITIZENS TAX CREDIT INFORMATION If you received a WV SCTC-A in the mail from the West Virginia Tax Division for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit. The credit is based on the amount of ad valorem property taxes paid (Class II) on the first $20,000, or portion thereof, of the taxable assessed value over the $20,000 Homestead Exemption. The refundable income tax credit eligibility is restricted to those who participate in the Homestead Exemption Program through the County Assessor’s office, do not claim the Disabled Veteran's Property Tax Credit, and meet the following criteria: You must owe and pay a property tax liability on the homestead exemption eligible home (i.e. the assessed value of the eligible home must be greater than $20,000 prior to the application of the homestead exemption) and; Your household income must meet the low-income test. Complete Part II of Form SCTC-A to determine your household income for the year. If you were NOT required to file a federal tax return, do not include social security benefits when calculating your household income. INCOME WORKSHEET A. Wages, salaries, tips received A. __________________________ B. Interest and dividend income B. __________________________ C. Alimony received C. __________________________ D. Taxable pensions and annuities D. __________________________ E. Unemployment compensation E. __________________________ F. Other income (include capital gains, gambling winnings, farm income, etc.) F. __________________________ G. Add lines A through F G. __________________________ H. Adjustments to income (i. e. alimony paid, IRA, etc.) H. __________________________ I. Line G minus line H (calculated Federal Adjusted Gross Income) I. __________________________ Compare the amount of your household income to the maximum income which corresponds to the number of people in your household as listed in the table on Form WV SCTC-A. If your income is equal to or less than the maximum income, you are eligible to claim the credit. # OF PEOPLE IN HOUSEHOLD 150% OF POVERTY GUIDELINES # OF PEOPLE IN HOUSEHOLD 150% OF POVERTY GUIDELINES 1 $22,590 3 $38,730 2 $30,660 4 $46,800 **FOR EACH ADDITIONAL PERSON, ADD $8,070 INSTRUCTIONS 1. Complete Part I of Form SCTC-A by entering your social security number, your spouse’s social security number (if filing jointly) and the number of people living in your household. If the Prime or Spouse are deceased, please enter the date of death. Only include the date of death if it is within the current tax year. 2. If you are due a refund and would like it direct deposited, enter the banking information. 3. Complete Part II of the SCTC-A. Check YES if you are required to file a federal return or NO if you are not required to file a federal return. Complete the lines under the box you checked to determine your household income. IF YOU ARE REQUIRED TO FILE A FEDERAL RETURN: 4. List Allowable Credit amount from Line 2, Part III of Form SCTC-A on Form IT-140, line 18. 5. Complete your West Virginia return according to the instructions given in the SCTC-A. 6. Be sure to submit the original Form SCTC-A from the Tax Division with your completed West Virginia return (Form IT-140). SCTC-A forms created by a tax preparer will result in denial of the credit. No substitute SCTC-A's will be accepted. IF YOU ARE NOT REQUIRED TO FILE A FEDERAL RETURN: 7. Sign and date the original Form SCTC-A you received from the Tax Division and mail it to the address at the bottom of the SCTC instructions. If you later determine that you are required to file an Individual Income Tax return, form IT-140 MUST be marked and completed as an amended return. Be sure to enter the amount of Senior Citizen Tax Credit refund originally received on Line 11 of the IT- 140 to prevent processing delays.

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 35 2024 TAX RATE SCHEDULES RATE SCHEDULE I Use this schedule if you checked 1 (Single), 2 (Head of household), 3 (Married filing joint), or 5 (Widow[er] with dependent child) under “FILING STATUS”. Less than $10,000....................................................................................................................................................................2.36% of the taxable income At least – But less than – $10,000 $25,000 $236.00 plus 3.15% of excess over $10,000 $25,000 $40,000 $708.50 plus 3.54% of excess over $25,000 $40,000 $60,000 $1,239.50 plus 4.72% of excess over $40,000 $60,000 $2,183.50 plus 5.12% of excess over $60,000 EXAMPLE With a taxable income of $117,635 $ 57,635.00 Income in excess of $60,000 x .0512 Tax Rate $60,000 and above $ 2,950.91 Tax on excess of $57,635 + 2,183.50 Tax on $60,000 $ 5,134.41 Total Tax on $117,635 (Round to nearest whole dollar) RATE SCHEDULE II Use this schedule if you checked box 4 (Married filing separately) under “FILING STATUS”. Less than $5,000 .................................................................................................................................................................... 2.36% of the taxable income At least – But less than – $ 5,000 $12,500 $118.00 plus 3.15% of excess over $5,000 $12,500 $20,000 $354.25 plus 3.54% of excess over $12,500 $20,000 $30,000 $619.75 plus 4.72% of excess over $20,000 $30,000 $1,091.75 plus 5.12% of excess over $30,000 EXAMPLE With a taxable income of $118,460 $ 88,460.00 Income in excess of $30,000 x .0512 Tax Rate $30,000 and above $ 4,529.15 Tax on excess of $88,460 + 1,091.75 Tax on $30,000 $ 5,620.90 Total Tax on $118,460 (Round to nearest whole dollar)

36 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov 2024 WEST VIRGINIA TAX TABLE 1. Find the income range that applies to the taxable net income you reported on line 7 of your Form IT-140. 2. Find the West Virginia tax corresponding to your income range. 3. Enter the tax amount on line 8 of Form IT-140. 4. If your filing status is Married Filing Separately, you cannot use this table. Use Rate Schedule II on page 35. 5. Make sure your taxable income is LESS than and NOT equal to the income shown in the “LESS THAN” column. 6. If your taxable income is over $100,000 refer to the Tax Rate Schedules on page 35. If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is... At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 25 50 $1 5,900 6,000 $140 12,000 12,100 $301 18,100 18,200 $493 24,200 24,300 $685 50 75 $1 6,000 6,100 $143 12,100 12,200 $304 18,200 18,300 $496 24,300 24,400 $688 75 100 $2 6,100 6,200 $145 12,200 12,300 $307 18,300 18,400 $499 24,400 24,500 $691 100 200 $4 6,200 6,300 $148 12,300 12,400 $310 18,400 18,500 $502 24,500 24,600 $694 200 300 $6 6,300 6,400 $150 12,400 12,500 $313 18,500 18,600 $505 24,600 24,700 $697 300 400 $8 6,400 6,500 $152 12,500 12,600 $316 18,600 18,700 $508 24,700 24,800 $701 400 500 $11 6,500 6,600 $155 12,600 12,700 $319 18,700 18,800 $512 24,800 24,900 $704 500 600 $13 6,600 6,700 $157 12,700 12,800 $323 18,800 18,900 $515 24,900 25,000 $707 600 700 $15 6,700 6,800 $159 12,800 12,900 $326 18,900 19,000 $518 25,000 25,060 $710 700 800 $18 6,800 6,900 $162 12,900 13,000 $329 19,000 19,100 $521 25,060 25,120 $712 800 900 $20 6,900 7,000 $164 13,000 13,100 $332 19,100 19,200 $524 25,120 25,180 $714 900 1,000 $22 7,000 7,100 $166 13,100 13,200 $335 19,200 19,300 $527 25,180 25,240 $716 1,000 1,100 $25 7,100 7,200 $169 13,200 13,300 $338 19,300 19,400 $531 25,240 25,300 $718 1,100 1,200 $27 7,200 7,300 $171 13,300 13,400 $342 19,400 19,500 $534 25,300 25,360 $720 1,200 1,300 $30 7,300 7,400 $173 13,400 13,500 $345 19,500 19,600 $537 25,360 25,420 $722 1,300 1,400 $32 7,400 7,500 $176 13,500 13,600 $348 19,600 19,700 $540 25,420 25,480 $724 1,400 1,500 $34 7,500 7,600 $178 13,600 13,700 $351 19,700 19,800 $543 25,480 25,540 $727 1,500 1,600 $37 7,600 7,700 $181 13,700 13,800 $354 19,800 19,900 $546 25,540 25,600 $729 1,600 1,700 $39 7,700 7,800 $183 13,800 13,900 $357 19,900 20,000 $549 25,600 25,660 $731 1,700 1,800 $41 7,800 7,900 $185 13,900 14,000 $360 20,000 20,100 $553 25,660 25,720 $733 1,800 1,900 $44 7,900 8,000 $188 14,000 14,100 $364 20,100 20,200 $556 25,720 25,780 $735 1,900 2,000 $46 8,000 8,100 $190 14,100 14,200 $367 20,200 20,300 $559 25,780 25,840 $737 2,000 2,100 $48 8,100 8,200 $192 14,200 14,300 $370 20,300 20,400 $562 25,840 25,900 $739 2,100 2,200 $51 8,200 8,300 $195 14,300 14,400 $373 20,400 20,500 $565 25,900 25,960 $741 2,200 2,300 $53 8,300 8,400 $197 14,400 14,500 $376 20,500 20,600 $568 25,960 26,020 $744 2,300 2,400 $55 8,400 8,500 $199 14,500 14,600 $379 20,600 20,700 $571 26,020 26,080 $746 2,400 2,500 $58 8,500 8,600 $202 14,600 14,700 $382 20,700 20,800 $575 26,080 26,140 $748 2,500 2,600 $60 8,600 8,700 $204 14,700 14,800 $386 20,800 20,900 $578 26,140 26,200 $750 2,600 2,700 $63 8,700 8,800 $207 14,800 14,900 $389 20,900 21,000 $581 26,200 26,260 $752 2,700 2,800 $65 8,800 8,900 $209 14,900 15,000 $392 21,000 21,100 $584 26,260 26,320 $754 2,800 2,900 $67 8,900 9,000 $211 15,000 15,100 $395 21,100 21,200 $587 26,320 26,380 $756 2,900 3,000 $70 9,000 9,100 $214 15,100 15,200 $398 21,200 21,300 $590 26,380 26,440 $758 3,000 3,100 $72 9,100 9,200 $216 15,200 15,300 $401 21,300 21,400 $594 26,440 26,500 $761 3,100 3,200 $74 9,200 9,300 $218 15,300 15,400 $405 21,400 21,500 $597 26,500 26,560 $763 3,200 3,300 $77 9,300 9,400 $221 15,400 15,500 $408 21,500 21,600 $600 26,560 26,620 $765 3,300 3,400 $79 9,400 9,500 $223 15,500 15,600 $411 21,600 21,700 $603 26,620 26,680 $767 3,400 3,500 $81 9,500 9,600 $225 15,600 15,700 $414 21,700 21,800 $606 26,680 26,740 $769 3,500 3,600 $84 9,600 9,700 $228 15,700 15,800 $417 21,800 21,900 $609 26,740 26,800 $771 3,600 3,700 $86 9,700 9,800 $230 15,800 15,900 $420 21,900 22,000 $612 26,800 26,860 $773 3,700 3,800 $89 9,800 9,900 $232 15,900 16,000 $423 22,000 22,100 $616 26,860 26,920 $775 3,800 3,900 $91 9,900 10,000 $235 16,000 16,100 $427 22,100 22,200 $619 26,920 26,980 $778 3,900 4,000 $93 10,000 10,100 $238 16,100 16,200 $430 22,200 22,300 $622 26,980 27,040 $780 4,000 4,100 $96 10,100 10,200 $241 16,200 16,300 $433 22,300 22,400 $625 27,040 27,100 $782 4,100 4,200 $98 10,200 10,300 $244 16,300 16,400 $436 22,400 22,500 $628 27,100 27,160 $784 4,200 4,300 $100 10,300 10,400 $247 16,400 16,500 $439 22,500 22,600 $631 27,160 27,220 $786 4,300 4,400 $103 10,400 10,500 $250 16,500 16,600 $442 22,600 22,700 $634 27,220 27,280 $788 4,400 4,500 $105 10,500 10,600 $253 16,600 16,700 $445 22,700 22,800 $638 27,280 27,340 $790 4,500 4,600 $107 10,600 10,700 $256 16,700 16,800 $449 22,800 22,900 $641 27,340 27,400 $792 4,600 4,700 $110 10,700 10,800 $260 16,800 16,900 $452 22,900 23,000 $644 27,400 27,460 $795 4,700 4,800 $112 10,800 10,900 $263 16,900 17,000 $455 23,000 23,100 $647 27,460 27,520 $797 4,800 4,900 $114 10,900 11,000 $266 17,000 17,100 $458 23,100 23,200 $650 27,520 27,580 $799 4,900 5,000 $117 11,000 11,100 $269 17,100 17,200 $461 23,200 23,300 $653 27,580 27,640 $801 5,000 5,100 $119 11,100 11,200 $272 17,200 17,300 $464 23,300 23,400 $657 27,640 27,700 $803 5,100 5,200 $122 11,200 11,300 $275 17,300 17,400 $468 23,400 23,500 $660 27,700 27,760 $805 5,200 5,300 $124 11,300 11,400 $279 17,400 17,500 $471 23,500 23,600 $663 27,760 27,820 $807 5,300 5,400 $126 11,400 11,500 $282 17,500 17,600 $474 23,600 23,700 $666 27,820 27,880 $809 5,400 5,500 $129 11,500 11,600 $285 17,600 17,700 $477 23,700 23,800 $669 27,880 27,940 $812 5,500 5,600 $131 11,600 11,700 $288 17,700 17,800 $480 23,800 23,900 $672 27,940 28,000 $814 5,600 5,700 $133 11,700 11,800 $291 17,800 17,900 $483 23,900 24,000 $675 28,000 28,060 $816 5,700 5,800 $136 11,800 11,900 $294 17,900 18,000 $486 24,000 24,100 $679 28,060 28,120 $818 5,800 5,900 $138 11,900 12,000 $297 18,000 18,100 $490 24,100 24,200 $682 28,120 28,180 $820

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 37 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is... At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 28,180 28,240 $822 32,380 32,440 $971 36,580 36,640 $1,119 40,650 40,700 $1,271 44,150 44,200 $1,437 28,240 28,300 $824 32,440 32,500 $973 36,640 36,700 $1,122 40,700 40,750 $1,274 44,200 44,250 $1,439 28,300 28,360 $826 32,500 32,560 $975 36,700 36,760 $1,124 40,750 40,800 $1,276 44,250 44,300 $1,441 28,360 28,420 $829 32,560 32,620 $977 36,760 36,820 $1,126 40,800 40,850 $1,278 44,300 44,350 $1,444 28,420 28,480 $831 32,620 32,680 $979 36,820 36,880 $1,128 40,850 40,900 $1,281 44,350 44,400 $1,446 28,480 28,540 $833 32,680 32,740 $981 36,880 36,940 $1,130 40,900 40,950 $1,283 44,400 44,450 $1,448 28,540 28,600 $835 32,740 32,800 $984 36,940 37,000 $1,132 40,950 41,000 $1,286 44,450 44,500 $1,451 28,600 28,660 $837 32,800 32,860 $986 37,000 37,060 $1,134 41,000 41,050 $1,288 44,500 44,550 $1,453 28,660 28,720 $839 32,860 32,920 $988 37,060 37,120 $1,136 41,050 41,100 $1,290 44,550 44,600 $1,455 28,720 28,780 $841 32,920 32,980 $990 37,120 37,180 $1,139 41,100 41,150 $1,293 44,600 44,650 $1,458 28,780 28,840 $843 32,980 33,040 $992 37,180 37,240 $1,141 41,150 41,200 $1,295 44,650 44,700 $1,460 28,840 28,900 $845 33,040 33,100 $994 37,240 37,300 $1,143 41,200 41,250 $1,297 44,700 44,750 $1,463 28,900 28,960 $848 33,100 33,160 $996 37,300 37,360 $1,145 41,250 41,300 $1,300 44,750 44,800 $1,465 28,960 29,020 $850 33,160 33,220 $998 37,360 37,420 $1,147 41,300 41,350 $1,302 44,800 44,850 $1,467 29,020 29,080 $852 33,220 33,280 $1,001 37,420 37,480 $1,149 41,350 41,400 $1,304 44,850 44,900 $1,470 29,080 29,140 $854 33,280 33,340 $1,003 37,480 37,540 $1,151 41,400 41,450 $1,307 44,900 44,950 $1,472 29,140 29,200 $856 33,340 33,400 $1,005 37,540 37,600 $1,153 41,450 41,500 $1,309 44,950 45,000 $1,474 29,200 29,260 $858 33,400 33,460 $1,007 37,600 37,660 $1,156 41,500 41,550 $1,311 45,000 45,050 $1,477 29,260 29,320 $860 33,460 33,520 $1,009 37,660 37,720 $1,158 41,550 41,600 $1,314 45,050 45,100 $1,479 29,320 29,380 $862 33,520 33,580 $1,011 37,720 37,780 $1,160 41,600 41,650 $1,316 45,100 45,150 $1,481 29,380 29,440 $865 33,580 33,640 $1,013 37,780 37,840 $1,162 41,650 41,700 $1,319 45,150 45,200 $1,484 29,440 29,500 $867 33,640 33,700 $1,015 37,840 37,900 $1,164 41,700 41,750 $1,321 45,200 45,250 $1,486 29,500 29,560 $869 33,700 33,760 $1,018 37,900 37,960 $1,166 41,750 41,800 $1,323 45,250 45,300 $1,488 29,560 29,620 $871 33,760 33,820 $1,020 37,960 38,020 $1,168 41,800 41,850 $1,326 45,300 45,350 $1,491 29,620 29,680 $873 33,820 33,880 $1,022 38,020 38,080 $1,170 41,850 41,900 $1,328 45,350 45,400 $1,493 29,680 29,740 $875 33,880 33,940 $1,024 38,080 38,140 $1,173 41,900 41,950 $1,330 45,400 45,450 $1,496 29,740 29,800 $877 33,940 34,000 $1,026 38,140 38,200 $1,175 41,950 42,000 $1,333 45,450 45,500 $1,498 29,800 29,860 $879 34,000 34,060 $1,028 38,200 38,260 $1,177 42,000 42,050 $1,335 45,500 45,550 $1,500 29,860 29,920 $882 34,060 34,120 $1,030 38,260 38,320 $1,179 42,050 42,100 $1,337 45,550 45,600 $1,503 29,920 29,980 $884 34,120 34,180 $1,032 38,320 38,380 $1,181 42,100 42,150 $1,340 45,600 45,650 $1,505 29,980 30,040 $886 34,180 34,240 $1,035 38,380 38,440 $1,183 42,150 42,200 $1,342 45,650 45,700 $1,507 30,040 30,100 $888 34,240 34,300 $1,037 38,440 38,500 $1,185 42,200 42,250 $1,345 45,700 45,750 $1,510 30,100 30,160 $890 34,300 34,360 $1,039 38,500 38,560 $1,187 42,250 42,300 $1,347 45,750 45,800 $1,512 30,160 30,220 $892 34,360 34,420 $1,041 38,560 38,620 $1,190 42,300 42,350 $1,349 45,800 45,850 $1,514 30,220 30,280 $894 34,420 34,480 $1,043 38,620 38,680 $1,192 42,350 42,400 $1,352 45,850 45,900 $1,517 30,280 30,340 $896 34,480 34,540 $1,045 38,680 38,740 $1,194 42,400 42,450 $1,354 45,900 45,950 $1,519 30,340 30,400 $899 34,540 34,600 $1,047 38,740 38,800 $1,196 42,450 42,500 $1,356 45,950 46,000 $1,522 30,400 30,460 $901 34,600 34,660 $1,049 38,800 38,860 $1,198 42,500 42,550 $1,359 46,000 46,050 $1,524 30,460 30,520 $903 34,660 34,720 $1,052 38,860 38,920 $1,200 42,550 42,600 $1,361 46,050 46,100 $1,526 30,520 30,580 $905 34,720 34,780 $1,054 38,920 38,980 $1,202 42,600 42,650 $1,363 46,100 46,150 $1,529 30,580 30,640 $907 34,780 34,840 $1,056 38,980 39,040 $1,204 42,650 42,700 $1,366 46,150 46,200 $1,531 30,640 30,700 $909 34,840 34,900 $1,058 39,040 39,100 $1,207 42,700 42,750 $1,368 46,200 46,250 $1,533 30,700 30,760 $911 34,900 34,960 $1,060 39,100 39,160 $1,209 42,750 42,800 $1,370 46,250 46,300 $1,536 30,760 30,820 $913 34,960 35,020 $1,062 39,160 39,220 $1,211 42,800 42,850 $1,373 46,300 46,350 $1,538 30,820 30,880 $916 35,020 35,080 $1,064 39,220 39,280 $1,213 42,850 42,900 $1,375 46,350 46,400 $1,540 30,880 30,940 $918 35,080 35,140 $1,066 39,280 39,340 $1,215 42,900 42,950 $1,378 46,400 46,450 $1,543 30,940 31,000 $920 35,140 35,200 $1,069 39,340 39,400 $1,217 42,950 43,000 $1,380 46,450 46,500 $1,545 31,000 31,060 $922 35,200 35,260 $1,071 39,400 39,460 $1,219 43,000 43,050 $1,382 46,500 46,550 $1,547 31,060 31,120 $924 35,260 35,320 $1,073 39,460 39,520 $1,221 43,050 43,100 $1,385 46,550 46,600 $1,550 31,120 31,180 $926 35,320 35,380 $1,075 39,520 39,580 $1,224 43,100 43,150 $1,387 46,600 46,650 $1,552 31,180 31,240 $928 35,380 35,440 $1,077 39,580 39,640 $1,226 43,150 43,200 $1,389 46,650 46,700 $1,555 31,240 31,300 $930 35,440 35,500 $1,079 39,640 39,700 $1,228 43,200 43,250 $1,392 46,700 46,750 $1,557 31,300 31,360 $933 35,500 35,560 $1,081 39,700 39,760 $1,230 43,250 43,300 $1,394 46,750 46,800 $1,559 31,360 31,420 $935 35,560 35,620 $1,083 39,760 39,820 $1,232 43,300 43,350 $1,396 46,800 46,850 $1,562 31,420 31,480 $937 35,620 35,680 $1,086 39,820 39,880 $1,234 43,350 43,400 $1,399 46,850 46,900 $1,564 31,480 31,540 $939 35,680 35,740 $1,088 39,880 39,940 $1,236 43,400 43,450 $1,401 46,900 46,950 $1,566 31,540 31,600 $941 35,740 35,800 $1,090 39,940 40,000 $1,238 43,450 43,500 $1,404 46,950 47,000 $1,569 31,600 31,660 $943 35,800 35,860 $1,092 40,000 40,050 $1,241 43,500 43,550 $1,406 47,000 47,050 $1,571 31,660 31,720 $945 35,860 35,920 $1,094 40,050 40,100 $1,243 43,550 43,600 $1,408 47,050 47,100 $1,573 31,720 31,780 $947 35,920 35,980 $1,096 40,100 40,150 $1,245 43,600 43,650 $1,411 47,100 47,150 $1,576 31,780 31,840 $950 35,980 36,040 $1,098 40,150 40,200 $1,248 43,650 43,700 $1,413 47,150 47,200 $1,578 31,840 31,900 $952 36,040 36,100 $1,100 40,200 40,250 $1,250 43,700 43,750 $1,415 47,200 47,250 $1,581 31,900 31,960 $954 36,100 36,160 $1,103 40,250 40,300 $1,252 43,750 43,800 $1,418 47,250 47,300 $1,583 31,960 32,020 $956 36,160 36,220 $1,105 40,300 40,350 $1,255 43,800 43,850 $1,420 47,300 47,350 $1,585 32,020 32,080 $958 36,220 36,280 $1,107 40,350 40,400 $1,257 43,850 43,900 $1,422 47,350 47,400 $1,588 32,080 32,140 $960 36,280 36,340 $1,109 40,400 40,450 $1,260 43,900 43,950 $1,425 47,400 47,450 $1,590 32,140 32,200 $962 36,340 36,400 $1,111 40,450 40,500 $1,262 43,950 44,000 $1,427 47,450 47,500 $1,592 32,200 32,260 $964 36,400 36,460 $1,113 40,500 40,550 $1,264 44,000 44,050 $1,429 47,500 47,550 $1,595 32,260 32,320 $967 36,460 36,520 $1,115 40,550 40,600 $1,267 44,050 44,100 $1,432 47,550 47,600 $1,597 32,320 32,380 $969 36,520 36,580 $1,117 40,600 40,650 $1,269 44,100 44,150 $1,434 47,600 47,650 $1,599 2024 WEST VIRGINIA TAX TABLE

38 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is... At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 47,650 47,700 $1,602 51,150 51,200 $1,767 54,650 54,700 $1,932 58,150 58,200 $2,097 61,650 61,700 $2,269 47,700 47,750 $1,604 51,200 51,250 $1,769 54,700 54,750 $1,935 58,200 58,250 $2,100 61,700 61,750 $2,272 47,750 47,800 $1,606 51,250 51,300 $1,772 54,750 54,800 $1,937 58,250 58,300 $2,102 61,750 61,800 $2,274 47,800 47,850 $1,609 51,300 51,350 $1,774 54,800 54,850 $1,939 58,300 58,350 $2,104 61,800 61,850 $2,277 47,850 47,900 $1,611 51,350 51,400 $1,776 54,850 54,900 $1,942 58,350 58,400 $2,107 61,850 61,900 $2,280 47,900 47,950 $1,614 51,400 51,450 $1,779 54,900 54,950 $1,944 58,400 58,450 $2,109 61,900 61,950 $2,282 47,950 48,000 $1,616 51,450 51,500 $1,781 54,950 55,000 $1,946 58,450 58,500 $2,112 61,950 62,000 $2,285 48,000 48,050 $1,618 51,500 51,550 $1,783 55,000 55,050 $1,949 58,500 58,550 $2,114 62,000 62,050 $2,287 48,050 48,100 $1,621 51,550 51,600 $1,786 55,050 55,100 $1,951 58,550 58,600 $2,116 62,050 62,100 $2,290 48,100 48,150 $1,623 51,600 51,650 $1,788 55,100 55,150 $1,953 58,600 58,650 $2,119 62,100 62,150 $2,292 48,150 48,200 $1,625 51,650 51,700 $1,791 55,150 55,200 $1,956 58,650 58,700 $2,121 62,150 62,200 $2,295 48,200 48,250 $1,628 51,700 51,750 $1,793 55,200 55,250 $1,958 58,700 58,750 $2,123 62,200 62,250 $2,297 48,250 48,300 $1,630 51,750 51,800 $1,795 55,250 55,300 $1,960 58,750 58,800 $2,126 62,250 62,300 $2,300 48,300 48,350 $1,632 51,800 51,850 $1,798 55,300 55,350 $1,963 58,800 58,850 $2,128 62,300 62,350 $2,303 48,350 48,400 $1,635 51,850 51,900 $1,800 55,350 55,400 $1,965 58,850 58,900 $2,130 62,350 62,400 $2,305 48,400 48,450 $1,637 51,900 51,950 $1,802 55,400 55,450 $1,968 58,900 58,950 $2,133 62,400 62,450 $2,308 48,450 48,500 $1,640 51,950 52,000 $1,805 55,450 55,500 $1,970 58,950 59,000 $2,135 62,450 62,500 $2,310 48,500 48,550 $1,642 52,000 52,050 $1,807 55,500 55,550 $1,972 59,000 59,050 $2,137 62,500 62,550 $2,313 48,550 48,600 $1,644 52,050 52,100 $1,809 55,550 55,600 $1,975 59,050 59,100 $2,140 62,550 62,600 $2,315 48,600 48,650 $1,647 52,100 52,150 $1,812 55,600 55,650 $1,977 59,100 59,150 $2,142 62,600 62,650 $2,318 48,650 48,700 $1,649 52,150 52,200 $1,814 55,650 55,700 $1,979 59,150 59,200 $2,145 62,650 62,700 $2,320 48,700 48,750 $1,651 52,200 52,250 $1,817 55,700 55,750 $1,982 59,200 59,250 $2,147 62,700 62,750 $2,323 48,750 48,800 $1,654 52,250 52,300 $1,819 55,750 55,800 $1,984 59,250 59,300 $2,149 62,750 62,800 $2,326 48,800 48,850 $1,656 52,300 52,350 $1,821 55,800 55,850 $1,986 59,300 59,350 $2,152 62,800 62,850 $2,328 48,850 48,900 $1,658 52,350 52,400 $1,824 55,850 55,900 $1,989 59,350 59,400 $2,154 62,850 62,900 $2,331 48,900 48,950 $1,661 52,400 52,450 $1,826 55,900 55,950 $1,991 59,400 59,450 $2,156 62,900 62,950 $2,333 48,950 49,000 $1,663 52,450 52,500 $1,828 55,950 56,000 $1,994 59,450 59,500 $2,159 62,950 63,000 $2,336 49,000 49,050 $1,665 52,500 52,550 $1,831 56,000 56,050 $1,996 59,500 59,550 $2,161 63,000 63,050 $2,338 49,050 49,100 $1,668 52,550 52,600 $1,833 56,050 56,100 $1,998 59,550 59,600 $2,163 63,050 63,100 $2,341 49,100 49,150 $1,670 52,600 52,650 $1,835 56,100 56,150 $2,001 59,600 59,650 $2,166 63,100 63,150 $2,344 49,150 49,200 $1,673 52,650 52,700 $1,838 56,150 56,200 $2,003 59,650 59,700 $2,168 63,150 63,200 $2,346 49,200 49,250 $1,675 52,700 52,750 $1,840 56,200 56,250 $2,005 59,700 59,750 $2,171 63,200 63,250 $2,349 49,250 49,300 $1,677 52,750 52,800 $1,842 56,250 56,300 $2,008 59,750 59,800 $2,173 63,250 63,300 $2,351 49,300 49,350 $1,680 52,800 52,850 $1,845 56,300 56,350 $2,010 59,800 59,850 $2,175 63,300 63,350 $2,354 49,350 49,400 $1,682 52,850 52,900 $1,847 56,350 56,400 $2,012 59,850 59,900 $2,178 63,350 63,400 $2,356 49,400 49,450 $1,684 52,900 52,950 $1,850 56,400 56,450 $2,015 59,900 59,950 $2,180 63,400 63,450 $2,359 49,450 49,500 $1,687 52,950 53,000 $1,852 56,450 56,500 $2,017 59,950 60,000 $2,182 63,450 63,500 $2,361 49,500 49,550 $1,689 53,000 53,050 $1,854 56,500 56,550 $2,019 60,000 60,050 $2,185 63,500 63,550 $2,364 49,550 49,600 $1,691 53,050 53,100 $1,857 56,550 56,600 $2,022 60,050 60,100 $2,187 63,550 63,600 $2,367 49,600 49,650 $1,694 53,100 53,150 $1,859 56,600 56,650 $2,024 60,100 60,150 $2,190 63,600 63,650 $2,369 49,650 49,700 $1,696 53,150 53,200 $1,861 56,650 56,700 $2,027 60,150 60,200 $2,192 63,650 63,700 $2,372 49,700 49,750 $1,699 53,200 53,250 $1,864 56,700 56,750 $2,029 60,200 60,250 $2,195 63,700 63,750 $2,374 49,750 49,800 $1,701 53,250 53,300 $1,866 56,750 56,800 $2,031 60,250 60,300 $2,198 63,750 63,800 $2,377 49,800 49,850 $1,703 53,300 53,350 $1,868 56,800 56,850 $2,034 60,300 60,350 $2,200 63,800 63,850 $2,379 49,850 49,900 $1,706 53,350 53,400 $1,871 56,850 56,900 $2,036 60,350 60,400 $2,203 63,850 63,900 $2,382 49,900 49,950 $1,708 53,400 53,450 $1,873 56,900 56,950 $2,038 60,400 60,450 $2,205 63,900 63,950 $2,384 49,950 50,000 $1,710 53,450 53,500 $1,876 56,950 57,000 $2,041 60,450 60,500 $2,208 63,950 64,000 $2,387 50,000 50,050 $1,713 53,500 53,550 $1,878 57,000 57,050 $2,043 60,500 60,550 $2,210 64,000 64,050 $2,390 50,050 50,100 $1,715 53,550 53,600 $1,880 57,050 57,100 $2,045 60,550 60,600 $2,213 64,050 64,100 $2,392 50,100 50,150 $1,717 53,600 53,650 $1,883 57,100 57,150 $2,048 60,600 60,650 $2,216 64,100 64,150 $2,395 50,150 50,200 $1,720 53,650 53,700 $1,885 57,150 57,200 $2,050 60,650 60,700 $2,218 64,150 64,200 $2,397 50,200 50,250 $1,722 53,700 53,750 $1,887 57,200 57,250 $2,053 60,700 60,750 $2,221 64,200 64,250 $2,400 50,250 50,300 $1,724 53,750 53,800 $1,890 57,250 57,300 $2,055 60,750 60,800 $2,223 64,250 64,300 $2,402 50,300 50,350 $1,727 53,800 53,850 $1,892 57,300 57,350 $2,057 60,800 60,850 $2,226 64,300 64,350 $2,405 50,350 50,400 $1,729 53,850 53,900 $1,894 57,350 57,400 $2,060 60,850 60,900 $2,228 64,350 64,400 $2,408 50,400 50,450 $1,732 53,900 53,950 $1,897 57,400 57,450 $2,062 60,900 60,950 $2,231 64,400 64,450 $2,410 50,450 50,500 $1,734 53,950 54,000 $1,899 57,450 57,500 $2,064 60,950 61,000 $2,233 64,450 64,500 $2,413 50,500 50,550 $1,736 54,000 54,050 $1,901 57,500 57,550 $2,067 61,000 61,050 $2,236 64,500 64,550 $2,415 50,550 50,600 $1,739 54,050 54,100 $1,904 57,550 57,600 $2,069 61,050 61,100 $2,239 64,550 64,600 $2,418 50,600 50,650 $1,741 54,100 54,150 $1,906 57,600 57,650 $2,071 61,100 61,150 $2,241 64,600 64,650 $2,420 50,650 50,700 $1,743 54,150 54,200 $1,909 57,650 57,700 $2,074 61,150 61,200 $2,244 64,650 64,700 $2,423 50,700 50,750 $1,746 54,200 54,250 $1,911 57,700 57,750 $2,076 61,200 61,250 $2,246 64,700 64,750 $2,425 50,750 50,800 $1,748 54,250 54,300 $1,913 57,750 57,800 $2,078 61,250 61,300 $2,249 64,750 64,800 $2,428 50,800 50,850 $1,750 54,300 54,350 $1,916 57,800 57,850 $2,081 61,300 61,350 $2,251 64,800 64,850 $2,431 50,850 50,900 $1,753 54,350 54,400 $1,918 57,850 57,900 $2,083 61,350 61,400 $2,254 64,850 64,900 $2,433 50,900 50,950 $1,755 54,400 54,450 $1,920 57,900 57,950 $2,086 61,400 61,450 $2,256 64,900 64,950 $2,436 50,950 51,000 $1,758 54,450 54,500 $1,923 57,950 58,000 $2,088 61,450 61,500 $2,259 64,950 65,000 $2,438 51,000 51,050 $1,760 54,500 54,550 $1,925 58,000 58,050 $2,090 61,500 61,550 $2,262 65,000 65,050 $2,441 51,050 51,100 $1,762 54,550 54,600 $1,927 58,050 58,100 $2,093 61,550 61,600 $2,264 65,050 65,100 $2,443 51,100 51,150 $1,765 54,600 54,650 $1,930 58,100 58,150 $2,095 61,600 61,650 $2,267 65,100 65,150 $2,446 2024 WEST VIRGINIA TAX TABLE

tax.wv.gov 2024 Personal Income Tax Information and Instructions — 39 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is... At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 65,150 65,200 $2,448 68,650 68,700 $2,628 72,150 72,200 $2,807 75,650 75,700 $2,986 79,150 79,200 $3,165 65,200 65,250 $2,451 68,700 68,750 $2,630 72,200 72,250 $2,809 75,700 75,750 $2,989 79,200 79,250 $3,168 65,250 65,300 $2,454 68,750 68,800 $2,633 72,250 72,300 $2,812 75,750 75,800 $2,991 79,250 79,300 $3,170 65,300 65,350 $2,456 68,800 68,850 $2,635 72,300 72,350 $2,815 75,800 75,850 $2,994 79,300 79,350 $3,173 65,350 65,400 $2,459 68,850 68,900 $2,638 72,350 72,400 $2,817 75,850 75,900 $2,996 79,350 79,400 $3,176 65,400 65,450 $2,461 68,900 68,950 $2,640 72,400 72,450 $2,820 75,900 75,950 $2,999 79,400 79,450 $3,178 65,450 65,500 $2,464 68,950 69,000 $2,643 72,450 72,500 $2,822 75,950 76,000 $3,001 79,450 79,500 $3,181 65,500 65,550 $2,466 69,000 69,050 $2,646 72,500 72,550 $2,825 76,000 76,050 $3,004 79,500 79,550 $3,183 65,550 65,600 $2,469 69,050 69,100 $2,648 72,550 72,600 $2,827 76,050 76,100 $3,007 79,550 79,600 $3,186 65,600 65,650 $2,472 69,100 69,150 $2,651 72,600 72,650 $2,830 76,100 76,150 $3,009 79,600 79,650 $3,188 65,650 65,700 $2,474 69,150 69,200 $2,653 72,650 72,700 $2,832 76,150 76,200 $3,012 79,650 79,700 $3,191 65,700 65,750 $2,477 69,200 69,250 $2,656 72,700 72,750 $2,835 76,200 76,250 $3,014 79,700 79,750 $3,193 65,750 65,800 $2,479 69,250 69,300 $2,658 72,750 72,800 $2,838 76,250 76,300 $3,017 79,750 79,800 $3,196 65,800 65,850 $2,482 69,300 69,350 $2,661 72,800 72,850 $2,840 76,300 76,350 $3,019 79,800 79,850 $3,199 65,850 65,900 $2,484 69,350 69,400 $2,664 72,850 72,900 $2,843 76,350 76,400 $3,022 79,850 79,900 $3,201 65,900 65,950 $2,487 69,400 69,450 $2,666 72,900 72,950 $2,845 76,400 76,450 $3,024 79,900 79,950 $3,204 65,950 66,000 $2,489 69,450 69,500 $2,669 72,950 73,000 $2,848 76,450 76,500 $3,027 79,950 80,000 $3,206 66,000 66,050 $2,492 69,500 69,550 $2,671 73,000 73,050 $2,850 76,500 76,550 $3,030 80,000 80,050 $3,209 66,050 66,100 $2,495 69,550 69,600 $2,674 73,050 73,100 $2,853 76,550 76,600 $3,032 80,050 80,100 $3,211 66,100 66,150 $2,497 69,600 69,650 $2,676 73,100 73,150 $2,856 76,600 76,650 $3,035 80,100 80,150 $3,214 66,150 66,200 $2,500 69,650 69,700 $2,679 73,150 73,200 $2,858 76,650 76,700 $3,037 80,150 80,200 $3,216 66,200 66,250 $2,502 69,700 69,750 $2,681 73,200 73,250 $2,861 76,700 76,750 $3,040 80,200 80,250 $3,219 66,250 66,300 $2,505 69,750 69,800 $2,684 73,250 73,300 $2,863 76,750 76,800 $3,042 80,250 80,300 $3,222 66,300 66,350 $2,507 69,800 69,850 $2,687 73,300 73,350 $2,866 76,800 76,850 $3,045 80,300 80,350 $3,224 66,350 66,400 $2,510 69,850 69,900 $2,689 73,350 73,400 $2,868 76,850 76,900 $3,048 80,350 80,400 $3,227 66,400 66,450 $2,512 69,900 69,950 $2,692 73,400 73,450 $2,871 76,900 76,950 $3,050 80,400 80,450 $3,229 66,450 66,500 $2,515 69,950 70,000 $2,694 73,450 73,500 $2,873 76,950 77,000 $3,053 80,450 80,500 $3,232 66,500 66,550 $2,518 70,000 70,050 $2,697 73,500 73,550 $2,876 77,000 77,050 $3,055 80,500 80,550 $3,234 66,550 66,600 $2,520 70,050 70,100 $2,699 73,550 73,600 $2,879 77,050 77,100 $3,058 80,550 80,600 $3,237 66,600 66,650 $2,523 70,100 70,150 $2,702 73,600 73,650 $2,881 77,100 77,150 $3,060 80,600 80,650 $3,240 66,650 66,700 $2,525 70,150 70,200 $2,704 73,650 73,700 $2,884 77,150 77,200 $3,063 80,650 80,700 $3,242 66,700 66,750 $2,528 70,200 70,250 $2,707 73,700 73,750 $2,886 77,200 77,250 $3,065 80,700 80,750 $3,245 66,750 66,800 $2,530 70,250 70,300 $2,710 73,750 73,800 $2,889 77,250 77,300 $3,068 80,750 80,800 $3,247 66,800 66,850 $2,533 70,300 70,350 $2,712 73,800 73,850 $2,891 77,300 77,350 $3,071 80,800 80,850 $3,250 66,850 66,900 $2,536 70,350 70,400 $2,715 73,850 73,900 $2,894 77,350 77,400 $3,073 80,850 80,900 $3,252 66,900 66,950 $2,538 70,400 70,450 $2,717 73,900 73,950 $2,896 77,400 77,450 $3,076 80,900 80,950 $3,255 66,950 67,000 $2,541 70,450 70,500 $2,720 73,950 74,000 $2,899 77,450 77,500 $3,078 80,950 81,000 $3,257 67,000 67,050 $2,543 70,500 70,550 $2,722 74,000 74,050 $2,902 77,500 77,550 $3,081 81,000 81,050 $3,260 67,050 67,100 $2,546 70,550 70,600 $2,725 74,050 74,100 $2,904 77,550 77,600 $3,083 81,050 81,100 $3,263 67,100 67,150 $2,548 70,600 70,650 $2,728 74,100 74,150 $2,907 77,600 77,650 $3,086 81,100 81,150 $3,265 67,150 67,200 $2,551 70,650 70,700 $2,730 74,150 74,200 $2,909 77,650 77,700 $3,088 81,150 81,200 $3,268 67,200 67,250 $2,553 70,700 70,750 $2,733 74,200 74,250 $2,912 77,700 77,750 $3,091 81,200 81,250 $3,270 67,250 67,300 $2,556 70,750 70,800 $2,735 74,250 74,300 $2,914 77,750 77,800 $3,094 81,250 81,300 $3,273 67,300 67,350 $2,559 70,800 70,850 $2,738 74,300 74,350 $2,917 77,800 77,850 $3,096 81,300 81,350 $3,275 67,350 67,400 $2,561 70,850 70,900 $2,740 74,350 74,400 $2,920 77,850 77,900 $3,099 81,350 81,400 $3,278 67,400 67,450 $2,564 70,900 70,950 $2,743 74,400 74,450 $2,922 77,900 77,950 $3,101 81,400 81,450 $3,280 67,450 67,500 $2,566 70,950 71,000 $2,745 74,450 74,500 $2,925 77,950 78,000 $3,104 81,450 81,500 $3,283 67,500 67,550 $2,569 71,000 71,050 $2,748 74,500 74,550 $2,927 78,000 78,050 $3,106 81,500 81,550 $3,286 67,550 67,600 $2,571 71,050 71,100 $2,751 74,550 74,600 $2,930 78,050 78,100 $3,109 81,550 81,600 $3,288 67,600 67,650 $2,574 71,100 71,150 $2,753 74,600 74,650 $2,932 78,100 78,150 $3,112 81,600 81,650 $3,291 67,650 67,700 $2,576 71,150 71,200 $2,756 74,650 74,700 $2,935 78,150 78,200 $3,114 81,650 81,700 $3,293 67,700 67,750 $2,579 71,200 71,250 $2,758 74,700 74,750 $2,937 78,200 78,250 $3,117 81,700 81,750 $3,296 67,750 67,800 $2,582 71,250 71,300 $2,761 74,750 74,800 $2,940 78,250 78,300 $3,119 81,750 81,800 $3,298 67,800 67,850 $2,584 71,300 71,350 $2,763 74,800 74,850 $2,943 78,300 78,350 $3,122 81,800 81,850 $3,301 67,850 67,900 $2,587 71,350 71,400 $2,766 74,850 74,900 $2,945 78,350 78,400 $3,124 81,850 81,900 $3,304 67,900 67,950 $2,589 71,400 71,450 $2,768 74,900 74,950 $2,948 78,400 78,450 $3,127 81,900 81,950 $3,306 67,950 68,000 $2,592 71,450 71,500 $2,771 74,950 75,000 $2,950 78,450 78,500 $3,129 81,950 82,000 $3,309 68,000 68,050 $2,594 71,500 71,550 $2,774 75,000 75,050 $2,953 78,500 78,550 $3,132 82,000 82,050 $3,311 68,050 68,100 $2,597 71,550 71,600 $2,776 75,050 75,100 $2,955 78,550 78,600 $3,135 82,050 82,100 $3,314 68,100 68,150 $2,600 71,600 71,650 $2,779 75,100 75,150 $2,958 78,600 78,650 $3,137 82,100 82,150 $3,316 68,150 68,200 $2,602 71,650 71,700 $2,781 75,150 75,200 $2,960 78,650 78,700 $3,140 82,150 82,200 $3,319 68,200 68,250 $2,605 71,700 71,750 $2,784 75,200 75,250 $2,963 78,700 78,750 $3,142 82,200 82,250 $3,321 68,250 68,300 $2,607 71,750 71,800 $2,786 75,250 75,300 $2,966 78,750 78,800 $3,145 82,250 82,300 $3,324 68,300 68,350 $2,610 71,800 71,850 $2,789 75,300 75,350 $2,968 78,800 78,850 $3,147 82,300 82,350 $3,327 68,350 68,400 $2,612 71,850 71,900 $2,792 75,350 75,400 $2,971 78,850 78,900 $3,150 82,350 82,400 $3,329 68,400 68,450 $2,615 71,900 71,950 $2,794 75,400 75,450 $2,973 78,900 78,950 $3,152 82,400 82,450 $3,332 68,450 68,500 $2,617 71,950 72,000 $2,797 75,450 75,500 $2,976 78,950 79,000 $3,155 82,450 82,500 $3,334 68,500 68,550 $2,620 72,000 72,050 $2,799 75,500 75,550 $2,978 79,000 79,050 $3,158 82,500 82,550 $3,337 68,550 68,600 $2,623 72,050 72,100 $2,802 75,550 75,600 $2,981 79,050 79,100 $3,160 82,550 82,600 $3,339 68,600 68,650 $2,625 72,100 72,150 $2,804 75,600 75,650 $2,984 79,100 79,150 $3,163 82,600 82,650 $3,342 2024 WEST VIRGINIA TAX TABLE

40 — 2024 West Virginia Personal Income Tax Information and Instructions tax.wv.gov If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is... At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 82,650 82,700 $3,344 86,150 86,200 $3,524 89,650 89,700 $3,703 93,150 93,200 $3,882 96,650 96,700 $4,061 82,700 82,750 $3,347 86,200 86,250 $3,526 89,700 89,750 $3,705 93,200 93,250 $3,885 96,700 96,750 $4,064 82,750 82,800 $3,350 86,250 86,300 $3,529 89,750 89,800 $3,708 93,250 93,300 $3,887 96,750 96,800 $4,066 82,800 82,850 $3,352 86,300 86,350 $3,531 89,800 89,850 $3,711 93,300 93,350 $3,890 96,800 96,850 $4,069 82,850 82,900 $3,355 86,350 86,400 $3,534 89,850 89,900 $3,713 93,350 93,400 $3,892 96,850 96,900 $4,072 82,900 82,950 $3,357 86,400 86,450 $3,536 89,900 89,950 $3,716 93,400 93,450 $3,895 96,900 96,950 $4,074 82,950 83,000 $3,360 86,450 86,500 $3,539 89,950 90,000 $3,718 93,450 93,500 $3,897 96,950 97,000 $4,077 83,000 83,050 $3,362 86,500 86,550 $3,542 90,000 90,050 $3,721 93,500 93,550 $3,900 97,000 97,050 $4,079 83,050 83,100 $3,365 86,550 86,600 $3,544 90,050 90,100 $3,723 93,550 93,600 $3,903 97,050 97,100 $4,082 83,100 83,150 $3,368 86,600 86,650 $3,547 90,100 90,150 $3,726 93,600 93,650 $3,905 97,100 97,150 $4,084 83,150 83,200 $3,370 86,650 86,700 $3,549 90,150 90,200 $3,728 93,650 93,700 $3,908 97,150 97,200 $4,087 83,200 83,250 $3,373 86,700 86,750 $3,552 90,200 90,250 $3,731 93,700 93,750 $3,910 97,200 97,250 $4,089 83,250 83,300 $3,375 86,750 86,800 $3,554 90,250 90,300 $3,734 93,750 93,800 $3,913 97,250 97,300 $4,092 83,300 83,350 $3,378 86,800 86,850 $3,557 90,300 90,350 $3,736 93,800 93,850 $3,915 97,300 97,350 $4,095 83,350 83,400 $3,380 86,850 86,900 $3,560 90,350 90,400 $3,739 93,850 93,900 $3,918 97,350 97,400 $4,097 83,400 83,450 $3,383 86,900 86,950 $3,562 90,400 90,450 $3,741 93,900 93,950 $3,920 97,400 97,450 $4,100 83,450 83,500 $3,385 86,950 87,000 $3,565 90,450 90,500 $3,744 93,950 94,000 $3,923 97,450 97,500 $4,102 83,500 83,550 $3,388 87,000 87,050 $3,567 90,500 90,550 $3,746 94,000 94,050 $3,926 97,500 97,550 $4,105 83,550 83,600 $3,391 87,050 87,100 $3,570 90,550 90,600 $3,749 94,050 94,100 $3,928 97,550 97,600 $4,107 83,600 83,650 $3,393 87,100 87,150 $3,572 90,600 90,650 $3,752 94,100 94,150 $3,931 97,600 97,650 $4,110 83,650 83,700 $3,396 87,150 87,200 $3,575 90,650 90,700 $3,754 94,150 94,200 $3,933 97,650 97,700 $4,112 83,700 83,750 $3,398 87,200 87,250 $3,577 90,700 90,750 $3,757 94,200 94,250 $3,936 97,700 97,750 $4,115 83,750 83,800 $3,401 87,250 87,300 $3,580 90,750 90,800 $3,759 94,250 94,300 $3,938 97,750 97,800 $4,118 83,800 83,850 $3,403 87,300 87,350 $3,583 90,800 90,850 $3,762 94,300 94,350 $3,941 97,800 97,850 $4,120 83,850 83,900 $3,406 87,350 87,400 $3,585 90,850 90,900 $3,764 94,350 94,400 $3,944 97,850 97,900 $4,123 83,900 83,950 $3,408 87,400 87,450 $3,588 90,900 90,950 $3,767 94,400 94,450 $3,946 97,900 97,950 $4,125 83,950 84,000 $3,411 87,450 87,500 $3,590 90,950 91,000 $3,769 94,450 94,500 $3,949 97,950 98,000 $4,128 84,000 84,050 $3,414 87,500 87,550 $3,593 91,000 91,050 $3,772 94,500 94,550 $3,951 98,000 98,050 $4,130 84,050 84,100 $3,416 87,550 87,600 $3,595 91,050 91,100 $3,775 94,550 94,600 $3,954 98,050 98,100 $4,133 84,100 84,150 $3,419 87,600 87,650 $3,598 91,100 91,150 $3,777 94,600 94,650 $3,956 98,100 98,150 $4,136 84,150 84,200 $3,421 87,650 87,700 $3,600 91,150 91,200 $3,780 94,650 94,700 $3,959 98,150 98,200 $4,138 84,200 84,250 $3,424 87,700 87,750 $3,603 91,200 91,250 $3,782 94,700 94,750 $3,961 98,200 98,250 $4,141 84,250 84,300 $3,426 87,750 87,800 $3,606 91,250 91,300 $3,785 94,750 94,800 $3,964 98,250 98,300 $4,143 84,300 84,350 $3,429 87,800 87,850 $3,608 91,300 91,350 $3,787 94,800 94,850 $3,967 98,300 98,350 $4,146 84,350 84,400 $3,432 87,850 87,900 $3,611 91,350 91,400 $3,790 94,850 94,900 $3,969 98,350 98,400 $4,148 84,400 84,450 $3,434 87,900 87,950 $3,613 91,400 91,450 $3,792 94,900 94,950 $3,972 98,400 98,450 $4,151 84,450 84,500 $3,437 87,950 88,000 $3,616 91,450 91,500 $3,795 94,950 95,000 $3,974 98,450 98,500 $4,153 84,500 84,550 $3,439 88,000 88,050 $3,618 91,500 91,550 $3,798 95,000 95,050 $3,977 98,500 98,550 $4,156 84,550 84,600 $3,442 88,050 88,100 $3,621 91,550 91,600 $3,800 95,050 95,100 $3,979 98,550 98,600 $4,159 84,600 84,650 $3,444 88,100 88,150 $3,624 91,600 91,650 $3,803 95,100 95,150 $3,982 98,600 98,650 $4,161 84,650 84,700 $3,447 88,150 88,200 $3,626 91,650 91,700 $3,805 95,150 95,200 $3,984 98,650 98,700 $4,164 84,700 84,750 $3,449 88,200 88,250 $3,629 91,700 91,750 $3,808 95,200 95,250 $3,987 98,700 98,750 $4,166 84,750 84,800 $3,452 88,250 88,300 $3,631 91,750 91,800 $3,810 95,250 95,300 $3,990 98,750 98,800 $4,169 84,800 84,850 $3,455 88,300 88,350 $3,634 91,800 91,850 $3,813 95,300 95,350 $3,992 98,800 98,850 $4,171 84,850 84,900 $3,457 88,350 88,400 $3,636 91,850 91,900 $3,816 95,350 95,400 $3,995 98,850 98,900 $4,174 84,900 84,950 $3,460 88,400 88,450 $3,639 91,900 91,950 $3,818 95,400 95,450 $3,997 98,900 98,950 $4,176 84,950 85,000 $3,462 88,450 88,500 $3,641 91,950 92,000 $3,821 95,450 95,500 $4,000 98,950 99,000 $4,179 85,000 85,050 $3,465 88,500 88,550 $3,644 92,000 92,050 $3,823 95,500 95,550 $4,002 99,000 99,050 $4,182 85,050 85,100 $3,467 88,550 88,600 $3,647 92,050 92,100 $3,826 95,550 95,600 $4,005 99,050 99,100 $4,184 85,100 85,150 $3,470 88,600 88,650 $3,649 92,100 92,150 $3,828 95,600 95,650 $4,008 99,100 99,150 $4,187 85,150 85,200 $3,472 88,650 88,700 $3,652 92,150 92,200 $3,831 95,650 95,700 $4,010 99,150 99,200 $4,189 85,200 85,250 $3,475 88,700 88,750 $3,654 92,200 92,250 $3,833 95,700 95,750 $4,013 99,200 99,250 $4,192 85,250 85,300 $3,478 88,750 88,800 $3,657 92,250 92,300 $3,836 95,750 95,800 $4,015 99,250 99,300 $4,194 85,300 85,350 $3,480 88,800 88,850 $3,659 92,300 92,350 $3,839 95,800 95,850 $4,018 99,300 99,350 $4,197 85,350 85,400 $3,483 88,850 88,900 $3,662 92,350 92,400 $3,841 95,850 95,900 $4,020 99,350 99,400 $4,200 85,400 85,450 $3,485 88,900 88,950 $3,664 92,400 92,450 $3,844 95,900 95,950 $4,023 99,400 99,450 $4,202 85,450 85,500 $3,488 88,950 89,000 $3,667 92,450 92,500 $3,846 95,950 96,000 $4,025 99,450 99,500 $4,205 85,500 85,550 $3,490 89,000 89,050 $3,670 92,500 92,550 $3,849 96,000 96,050 $4,028 99,500 99,550 $4,207 85,550 85,600 $3,493 89,050 89,100 $3,672 92,550 92,600 $3,851 96,050 96,100 $4,031 99,550 99,600 $4,210 85,600 85,650 $3,496 89,100 89,150 $3,675 92,600 92,650 $3,854 96,100 96,150 $4,033 99,600 99,650 $4,212 85,650 85,700 $3,498 89,150 89,200 $3,677 92,650 92,700 $3,856 96,150 96,200 $4,036 99,650 99,700 $4,215 85,700 85,750 $3,501 89,200 89,250 $3,680 92,700 92,750 $3,859 96,200 96,250 $4,038 99,700 99,750 $4,217 85,750 85,800 $3,503 89,250 89,300 $3,682 92,750 92,800 $3,862 96,250 96,300 $4,041 99,750 99,800 $4,220 85,800 85,850 $3,506 89,300 89,350 $3,685 92,800 92,850 $3,864 96,300 96,350 $4,043 99,800 99,850 $4,223 85,850 85,900 $3,508 89,350 89,400 $3,688 92,850 92,900 $3,867 96,350 96,400 $4,046 99,850 99,900 $4,225 85,900 85,950 $3,511 89,400 89,450 $3,690 92,900 92,950 $3,869 96,400 96,450 $4,048 99,900 99,950 $4,228 85,950 86,000 $3,513 89,450 89,500 $3,693 92,950 93,000 $3,872 96,450 96,500 $4,051 99,950 100,000 $4,230 86,000 86,050 $3,516 89,500 89,550 $3,695 93,000 93,050 $3,874 96,500 96,550 $4,054 86,050 86,100 $3,519 89,550 89,600 $3,698 93,050 93,100 $3,877 96,550 96,600 $4,056 86,100 86,150 $3,521 89,600 89,650 $3,700 93,100 93,150 $3,880 96,600 96,650 $4,059 2024 WEST VIRGINIA TAX TABLE

*P40202413W* P 4 0 2 0 2 4 1 3 W W –41– Schedule F Form IT-140 STATEMENT OF CLAIMANT TO REFUND DUE DECEASED TAXPAYER 2024 Attach completed schedule to decedent’s return NAME OF DECEDENT NAME OF CLAIMANT DATE OF DEATH SOCIAL SECURITY NUMBER SOCIAL SECURITY NUMBER ADDRESS (permanent residence or domicile at date of death) ADDRESS CITY STATE ZIP CODE CITY STATE ZIP CODE I am filing this statement as (check only one box): ATTACH A LIST TO THIS SCHED- ULE CONTAINING THE NAME AND ADDRESS OF THE SURVIV- ING SPOUSE AND CHILDREN OF THE DECEDENT. A. Surviving wife or husband, claiming a refund based on a joint return B. Administrator or executor. Attach a court certificate showing your appointment C. Claimant for the estate of the decedent, other than above. Complete the rest of this schedule and attach a copy of the death certificate or proof of death* TO BE COMPLETED ONLY IF BOX C ABOVE IS CHECKED YES NO 1. Did the decedent leave a will?.................................................................................................................................................................... 2(a).Has an administrator or executor been appointed for the estate of the decedent?...................................................................................... 2(b) If "NO" will one be appointed?...................................................................................................................................................................... If 2(a) or 2(b) is checked "YES", do not file this form. The administrator or executor should file for the refund. 3. Will you, as the claimant for the estate of the decedent, disburse the refund according to the laws of the state in which the decedent was domiciled or maintained a permanent residence?................................................................................................................................. If "NO", payment of this claim will be withheld pending submission of proof of your appointment as administrator or execu- tor or other evidence showing that you are authorized under state law to receive payment. SIGNATURE AND VERIFICATION I hereby make request for refund of taxes overpaid by, or on behalf of the decedent and declare under penalties of perjury, that I have examined this claim and to the best of my knowledge and belief, it is true, correct and complete. Signature of claimant _____________________________________________________ Date _______________________________ *May be the original of an authentic copy of a telegram or letter from the Division of Defense notifying the next of kin of death while in active service, or a death certificate issued by the appropriate officer of the Division of Defense.

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–43– SCHEDULE UT INSTRUCTIONS You owe use tax on the total purchase price of taxable tangible personal property or taxable services (hereinafter called property) that you used, stored, or consumed in West Virginia upon which you have not previously paid West Virginia sales or use tax. The use tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV shopping networks and other purchases of taxable items. Schedule UT must be filed with IT-140 if the taxpayer is reporting use tax due. Examples of reasons you may owe use tax: 1. You purchased property without paying sales tax from a seller outside of West Virginia. You would have paid sales tax if you purchased the property from a West Virginia seller. 2. You purchased property without paying sales tax for resale (to sell to others) or for a nontaxable use. You then used the property in a taxable manner. 3. You purchased property without paying sales tax and later gave the property away free to your customers. PART I. STATE USE TAX CALCULATION (includes purchases or lease of tangible personal property or taxable service made using direct pay permit) LINE 1 Enter the total dollar amount of all purchases made during the 2024 tax year that are subject to the 6% use tax rate. LINE 3 Multiply the amount on line 1 by the use tax rate on line 2. PART II. MUNICIPAL USE TAX CALCULATION You owe municipal use tax on the total purchase price of taxable tangible personal property or taxable services that you used, stored, or consumed in a municipality that has imposed sales and use tax upon which you have not previously paid sales or use tax. For municipal tax paid in another municipality. West Virginia sales and use tax law provides a credit for sales or use taxes that are properly due and paid to another state or municipality on property or services purchased outside of the State or municipality in which you are located and subsequently stored, used or consumed inside the State or municipality. The credit is allowed against the total of West Virginia state and municipal use taxes imposed on the same property or services purchased in the other state or municipality. Note: When the combined state and municipal taxes paid to the other state/municipality equals or exceeds the combined West Virginia state and municipal use tax, no entry is required on the West Virginia Purchaser’s Use Tax Schedule (Schedule UT) to report the purchase or the credit for tax paid to the other state/ municipality on the same purchase. Example: You purchase an item subject to tax in Ohio and pay 7% sales tax (6% state tax and 1% local tax). You live in an area in West Virginia that imposes a 1% municipal use tax with the State rate 6%, for a total 7%. You would not report the purchase on the schedule nor on your Personal Income Tax return since the combined rates are the same in Ohio and the city in West Virginia. The following example includes a situation a person may encounter with respect to West Virginia state, and municipal sales and use taxes, if they purchase items outside West Virginia or from a different municipality and are required to pay sales or use taxes to the other state and/or municipality. The example provides information on how to use the amount of sales tax paid to the other state as a credit against West Virginia state and municipal use taxes imposed and how to compute and report the West Virginia state and municipal taxes due. You bring equipment into West Virginia for use in a municipality which imposes municipal sales and use tax. You can determine the West Virginia state and municipal use tax as follows: USE TAX – STATE 1. Purchase price $10,000.00 2. 6.0% West Virginia State use tax ($10,000 x .06) 600.00 3. Less 4.0% sales/use tax paid to State B ($10,000 x .04) (400.00) 4. Net use tax due to West Virginia 200.00 5. Measure of tax ($200 ÷ .06 tax rate) $ 3,333.34 You should include the $3,333.34 in Part I, line 1 of the West Virginia Purchaser’s Use Tax Schedule. USE TAX – MUNICIPAL 1. Purchase price $10,000.00 2. 1.0% Municipality A sales/use tax ($10,000 x .01) 100.00 3. Less .5% sales/use tax paid to Municipality B ($10,000 x .005) (50.00) 4. Net use tax due to municipality A 50.00 5. Measure of tax ($50 ÷ .01 tax rate) $ 5,000.00 You should include the $5,000 in Part II, line 4b-7b under appropriate municipality. LINE 4A - 7A. Enter the name of the municipality. LINE 4B - 7B. Enter total purchases subject to the use tax. LINE 4C - 7C. Enter the tax rate. See www.tax.wv.gov for a complete list of municipalities and rates. LINE 4D - 7D. Multiply total purchases by the tax rate and enter total. LINE 8 Add lines 4d through 7d and enter total. PART III. TOTAL AMOUNT DUE LINE 9 Enter total State Use Tax due (from line 3). LINE 10 Enter total Municipal Use Tax due (from line 8). LINE 11 Enter total Use Tax due. Add lines 9 and 10 and enter total here and on line 13 of Form IT 140.

*P40202412W* P 4 0 2 0 2 4 1 2 W W –44– Schedule UT Form IT-140 WEST VIRGINIA PURCHASER’S USE TAX SCHEDULE 2024 INSTRUCTIONS Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not been paid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV shopping networks, and other purchases of taxable items. For detailed instructions on the Schedule UT, see page 43. Part I State Use Tax Calculation 1. Amount of purchases subject to West Virginia Use Tax................................................................................. 1 $ 2. West Virginia Use Tax Rate.......................................................................................................................... 2 .06 3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below)....... 3 $ Part II Municipal Use Tax Calculation City/Town Name* Purchases Subject to Municipal Use Tax Tax Rate Municipal Tax Due (Purchases multiplied by rate) 4a 4b $ 4c 4d $ 5a 5b $ 5c 5d $ 6a 6b $ 6c 6d $ 7a 7b $ 7c 7d $ 8. Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10) 8 $ Part III Total Amount Due 9. Total State Use Tax due (from line 3)............................................................................................................ 9 $ 10. Total Municipal Use Tax due (from line 8).................................................................................................... 10 $ 11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 13 of Form IT-140) 11 $ *Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.

*P40012201W* P 4 0 0 1 2 2 0 1 W W –45– WV4868 Form IT-140 APPLICATION FOR EXTENSION OF TIME TO FILE File this form to request a six-month extension of time to file your West Virginia Personal Income Tax Return. Request for extension to file must be filed before the original due date of the return. Extensions received after this date will be denied. Your return must be filed no later than October 15 after the original due date. This form is NOT an extension of time to PAY personal income taxes due. TAX YEAR ENDING MM DD YYYY TAXPAYER INFORMATION SOCIAL SECURITY NUMBER *SPOUSE’S SOCIAL SECURITY NUMBER LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE TELEPHONE NUMBER EMAIL EXTENDED DUE DATE MM/DD/YYYY CALCULATION a. Total income tax liability.............................................................................................................................. a. .00 b. Total payments (West Virginia withholding and/or credit for estimated payments)................................... b. .00 c. Amount of West Virginia personal income tax due (subtract line b from line a)........................................ c. .00 NOTE This form and payment must be filed on or before the due date of the return. A penalty is imposed for late filing/late payment of tax unless reasonable cause can be shown. If you receive an extension of time for federal income purposes and expect to owe no West Virginia income tax, you are not required to file this form. To receive the same extension for state tax purposes, you need only note on your West Virginia Personal Income Tax Return that a federal extension was granted. Mail this form to: West Virginia Tax Division Tax Account Administration P.O. Box 2585 Charleston, WV 25329-2585 This form must be complete and submitted in full. DO NOT CUT OR RESIZE THIS FORM.

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–47– PRIMARY LAST NAME SHOWN ON FORM IT-140 SOCIAL SECURITY NUMBER AMENDED RETURN INFORMATION If you are using this form to file an amended return, provide an explanation of the changes made in the space below. Enclose all supporting forms and schedules for items changed. If you were required to file an amended federal return (Form 1040X), you must enclose a copy of that return. Be sure to include your name and social security number on any enclosures. REQUEST FOR WAIVER OF ESTIMATED PENALTY If you are subject to the underpayment penalty, all or part of the penalty will be waived if the West Virginia Tax Division determines that: 1. The penalty was caused by reason of casualty or disaster; 2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable. To request a waiver, please write the reason(s) a waiver is being requested on the lines below. Attach a separate page if more space is needed. Please sign and date your request. If you have documentation substantiating your statement, enclose a copy. The Division will notify you if your request for waiver was not approved.

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*P40202411W* P 4 0 2 0 2 4 1 1 W W –49– Schedule DP Form IT-140 SCHEDULE OF ADDITIONAL DEPENDENTS 2024 Use this schedule to continue listing dependents. If space is needed for more than 25 dependents, a copy of this form may be obtained from the West Virginia Tax Division’s website: tax.wv.gov. First Name Last Name Social Security Number Date of Birth MM DD YYYY

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P 4 0 2 0 2 4 0 1 W *P40202401W* W

–51– IT-140 WEST VIRGINIA PERSONAL INCOME TAX RETURN 2024 SOCIAL SECURITY NUMBER Deceased

**SPOUSE’S SOCIAL SECURITY NUMBER Deceased

Date of Death* Date of Death* LAST NAME SUFFIX YOUR FIRST NAME MI SPOUSE’S LAST NAME SUFFIX SPOUSE’S FIRST NAME MI FIRST LINE OF ADDRESS SECOND LINE OF ADDRESS CITY STATE ZIP CODE TELEPHONE NUMBER EMAIL EXTENDED DUE DATE MM/DD/YYYY * ONLY INLCLUDE A DECEASED TAXPAYER AND THEIR DATE OF DEATH IF IT OCCURRED IN THIS TAX YEAR. FOR THE NEXT TWO YEARS, PLEASE LIST THEM BELOW ON THE SURVIVING SPOUSE EXPEMPTION. AMENDED RETURN NONRESIDENT SPECIAL NONRESIDENT/PART YEAR RESIDENT FORM WV-8379 FI LED AS AN INJURED SPOUSE FILING STATUS (CHECK ONE) 1 SINGLE 2 HEAD OF HOUSEHOLD 3 MARRIED, FILING JOINT 4 MARRIED, FILING SEPARATE **Enter spouse’s SS# and name in the boxes above 5 WIDOW(ER) WITH DEPENDENT CHILD EXEMPTIONS (a) YOURSELF To claim an exemption for yourself, enter 1. If someone can claim you as a dependent, leave box (a) blank. (a) (b) SPOUSE To claim an exemption for your spouse, enter 1. They may not be claimed as an exemption by anyone else. (b) (c) DEPENDENTS List your dependents. If over four dependents, continue on Schedule DP on page 49. Enter total number of dependents (c) Dependent First name Dependent Last name Social Security Number Date of Birth (MM DD YYYY) (d) SURVIVING SPOUSE (See page 21) Decedents SSN Year Spouse Died: (d) (e) Total Exemptions (add boxes a, b, c, and d). Enter here and on line 6 below. If box e is zero, enter $500 on line 6 below. (e) 1. Federal Adjusted Gross Income or income to claim senior citizen tax credit from Schedule SCTC-A 1 .00 2. Additions to income (line 61 of Schedule M)............................................................................................. 2 .00 3. Subtractions from income (line 52 of Schedule M).................................................................................... 3 .00 4. West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)...................................................... 4 .00 5. Low-Income Earned Income Exclusion (see worksheet on page 29)........................................................ 5 .00 6. Total Exemptions as shown above on Exemption Box (e) ________ x $2,000 ........................................ 6 .00 7. West Virginia Taxable Income (line 4 minus lines 5 & 6) IF LESS THAN ZERO, ENTER ZERO ............ 7 .00 8. Income Tax Due (Check One) ................................................................................................................. 8 .00 Tax Table Rate Schedule Nonresident/Part-year resident calculation schedule

P 4 0 2 0 2 4 0 2 W *P40202402W* –52– PRIMARY LAST NAME SOCIAL SECURITY NUMBER 9. Credits from Tax Credit Recap Schedule (see schedule on page 5 ) ............................................................ 9 .00 10. Total Income Tax Due. Line 8 minus 9. If line 9 is greater than line 8, enter 0 10 .00 11. Overpayment previously refunded or credited (amended return only) ........................................................... 11 .00 12. Penalty Due from Form IT-210 CHECK IF REQUESTING WAIVER/ANNUALIZED 12 .00 WORKSHEET ATTACHED If you owe penalty, enter here: 13. West Virginia Use Tax Due on out-of-state purchases (See Schedule UT on page 44).

CHECK IF NO USE TAX DUE ............... 13 .00 14. Add lines 10 through 13. This is your total amount due.................................................................................. 14 .00 15. West Virginia Income Tax Withheld (See instructions page 23) Check if withholding from NRSR (Nonresident Sale of Real Estate) 15 .00 16. Estimated Tax Payments and Payments with Schedule 4868 ....................................................................... 16 .00 17. Non-Family Adoption Tax Credit, if applicable (MUST include Schedule WV NFA-1) ...................................... 17 .00 18. Senior Citizen Tax Credit for property tax paid (MUST include Schedule SCTC-A) ......................................... 18 .00 19. Homestead Excess Property Tax Credit for property tax paid (include Schedule HEPTC-1 and Class 2 receipt) 19 .00 20. Build WV Property Value Adjustment Refundable Tax Credit ........................................................................... 20 .00 21. WV Property Tax Adjustment Tax Credits (claim each separately below. Enter sum on line 21) A. MOTOR VEHICLE PROPERTY TAX B. DISABLED VETERAN REAL PROPERTY TAX C. SMALL BUSINESS PROPERTY TAX 21 .00 22. Amount paid with original return (amended return only) ................................................................................ 22 .00 23. Payments and Refundable Credits (add lines 15 through 22) ....................................................................... 23 .00 24. Balance Due (line 14 minus line 23). If Line 23 is greater than line 13, complete line 25 ... PAY THIS AMOUNT 24 .00 25. Line 23 minus line 14. This is your overpayment ......................................................................................... 25 .00 26. Enter donation amounts below and enter the sum of columns 25A, 25B, and 25C on Line 25 A. CHILDREN’S TRUST FUND B. 4WV DEPT. OF VETERANS ASSISTANCE C. STATE VETERANS CEMETERY 26 .00 27. Amount of Overpayment to be credited to your 2025 estimated tax............................................................... 27 .00 28. Refund due to you (line 25 minus line 26 and line 27).............................................................. REFUND 28 .00 Direct Deposit of Refund

CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. I authorize the Tax Division to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.

Your Signature Date Spouse’s Signature Date Telephone Number Signature of preparer other than above Preparer’s EIN Date Telephone Number Preparer’s Printed Name Preparer’s Firm FOR REFUND, MAIL TO THIS ADDRESS: FOR BALANCE DUE, MAIL TO THIS ADDRESS: WV TAX DIVISION P.O. BOX 1071 CHARLESTON, WV 25324-1071 WV TAX DIVISION P.O. BOX 3694 CHARLESTON, WV 25336-3694

–53– INDEX A Amended Return 18 C Composite Return 17 D Deceased Taxpayer 19, 21, 23, 27 Dependents 24, 49 Direct Deposit 15, 22 Disability Deduction 21, 26, 27 E Estimated Tax 22 Exemptions 17, 19, 21, 24 Extension of Time 22, 25, 45 F Failure to Receive a Withholding Tax Statement (W-2) 23 Family Tax Credit 11, 12 Filing Requirements 17, 21 Filing Status 24 Forms IT-140 1, 51 Schedule A 7 Schedule DP 49 Schedule E 14 Schedule F 41 Schedule FTC-1 11 Schedule H 13 Schedule HEPTC-1 9 Schedule M 3, 4 Schedule UT 44 WV4868 45 H Homestead Excess Property Tax Credit 19 I Income Tax Paid to Another State (Schedule E) 14, 33 Injured Spouse 23, 24 Interest and Additions for Late Payment of Tax 22 IRS Information Exchange 23 Itemized Deductions 19 L Low-Income Earned Income Exclusion 24, 29 M Military Retirement Information 26 P Payment Options 2, 52 Penalty for Underpayment of Estimated Tax 22 Prior Year Tax Liability 23 Property Tax Creditspage 19 Purchaser's Use Tax 43, 44 R Railroad Retirement Income 21, 27, 30 Refund Information 22 S Senior Citizens Tax Credit 19, 34 Senior Citizens Tax Deduction 21, 26, 27, 28 Signature Required 23 SMART529 21 Surviving Spouse 19, 21, 23, 24, 27 T Tax Computation Nonresident, Part-Year Resident 18, 25, 30 Tax Rate Schedules 35 Tax Table 36 W Worksheets Low-Income Earned Income Exclusion 29 Senior Citizen Deduction 28 WV Children’s Trust 25 WV College Savings Plan and Prepaid Tuition Trust Fund 21, 27 WV Police, Deputy Sheriffs' or Firemen's Pension, WV Teachers, Public Employees, Military, and Federal Retirement 21, 26

Wheeling 40 - 14th St., Suite 101 (304) 238-1152 Martinsburg 397 Mid Atlantic Parkway, Suite 2 (304) 267-0022 Clarksburg 153 W. Main Street (304) 627-2109 Parkersburg 400 - 5th St., Room 509 (304) 420-4570 Charleston 1001 Lee Street, East (304) 558-3333 Beckley 407 Neville St., Suite 109 (304) 256-6764 State Taxpayer Assistance Locations West Virginia Tax Division P.O. Box 1071 Charleston, WV 25324-1071 PRST STD U.S. POSTAGE PAID State of WV 1-800-982-8297 taxhelp@wv.gov www.tax.wv.gov If you are due a REFUND, mail your return to: If you owe taxes, mail your return to: West Virginia Tax Division P.O. Box 1071 Charleston, WV 25324-1071 West Virginia Tax Division P.O. Box 3694 Charleston, WV 25336-3694