us-wv/statute/11-21-11 — West Virginia taxable income of resident individual

(b)Husband and wife. -- (l) If the federal taxable income…#

(b) Husband and wife. -- (l) If the federal taxable income of husband and wife is determined on a separate federal return, their West Virginia taxable incomes shall be separately determined.

(2) If the federal taxable income of husband and wife is determined on a joint federal return, or if neither files a federal return:

(A) Their tax shall be determined on their joint West Virginia taxable income, or

(B) Separate taxes may be determined on their separate West Virginia taxable incomes if they so elect if they comply with the requirements of the Tax Commissioner in setting forth information on a single form or on separate forms, as may be required by the Tax Commissioner.

(3) If either husband or wife is a resident and the other is a nonresident, separate taxes shall be determined on their separate West Virginia taxable incomes on such single or separate forms as may be required by the Tax Commissioner, unless both elect to determine their joint West Virginia taxable income as if both were residents.

name: wv_pit_2026_profile_candidate_taxable_income kind: derived entity: TaxUnit dtype: Money period: Year unit: USD source: W. Va. Code sections 11-21-11, 11-21-13, and 11-21-16 metadata: private: true proof: atoms: - path: versions[0].formula kind: formula source: corpus_citation_path: us-wv/statute/11-21-11 excerpt: >- West Virginia adjusted gross income less his West Virginia personal exemptions - path: versions[0].formula kind: exception source: corpus_citation_path: us-wv/statute/11-21-13 excerpt: >- no West Virginia deduction shall be allowed for taxable years beginning after December 31, 1986 versions: - effective_from: '2026-01-01' effective_to: '2026-12-31' formula: |- max( 0, wv_pit_2026_profile_candidate_adjusted_gross_income - wv_pit_2026_profile_candidate_personal_exemptions )

name: wv_pit_2026_input_domain_is_valid kind: derived entity: TaxUnit dtype: Judgment period: Year source: Fail-closed nonnegative domain for unsigned raw category inputs metadata: proof: atoms: - path: versions[0].formula kind: condition source: corpus_citation_path: us-wv/statute/11-21-11 excerpt: West Virginia taxable income of a resident individual versions: - effective_from: '2026-01-01' effective_to: '2026-12-31' formula: >- not (wv_pit_2026_filing_status_is_joint and wv_pit_2026_filing_status_is_married_separate) and wv_pit_2026_federal_exemption_count >= 0 and wv_pit_2026_earned_income_in_federal_adjusted_gross_income >= 0 and wv_pit_2026_non_west_virginia_state_obligation_interest >= 0 and wv_pit_2026_federal_authority_interest_exempt_federally_not_state >= 0 and wv_pit_2026_federal_agi_deduction_not_allowed_by_article_21 >= 0 and wv_pit_2026_interest_to_carry_state_exempt_obligations >= 0 and wv_pit_2026_section_128_tax_exempt_savings_interest >= 0 and wv_pit_2026_separately_taxed_federal_lump_sum_distribution >= 0 and wv_pit_2026_nonmedical_msa_withdrawals_not_in_federal_adjusted_gross_income >= 0 and wv_pit_2026_nonqualified_529_withdrawals_previously_deducted_not_in_federal_adjusted_gross_income >= 0 and wv_pit_2026_federal_section_199_deduction >= 0 and wv_pit_2026_nonqualified_able_withdrawals_previously_deducted_not_in_federal_adjusted_gross_income >= 0 and wv_pit_2026_nonqualified_jumpstart_withdrawals_previously_deducted_not_in_federal_adjusted_gross_income >= 0 and wv_pit_2026_us_obligation_interest >= 0 and wv_pit_2026_us_or_wv_authority_interest_and_dividends >= 0 and wv_pit_2026_state_or_local_income_tax_refunds_in_federal_agi >= 0 and wv_pit_2026_taxpayer_capped_public_or_federal_retirement_income >= 0 and wv_pit_2026_joint_spouse_capped_public_or_federal_retirement_income >= 0 and wv_pit_2026_taxpayer_fully_exempt_wv_public_safety_retirement_income >= 0 and wv_pit_2026_joint_spouse_fully_exempt_wv_public_safety_retirement_income >= 0 and wv_pit_2026_taxpayer_uniformed_services_retirement_income >= 0 and wv_pit_2026_joint_spouse_uniformed_services_retirement_income >= 0 and wv_pit_2026_taxable_social_security_benefits >= 0 and wv_pit_2026_current_prepaid_tuition_or_college_savings_payment_not_federally_deducted >= 0 and wv_pit_2026_long_term_care_premiums_not_federally_deducted >= 0 and wv_pit_2026_qualifying_active_duty_military_pay_in_federal_agi >= 0 and wv_pit_2026_current_autism_trust_contributions_not_federally_deducted >= 0 and wv_pit_2026_current_able_contributions_not_federally_deducted >= 0 and wv_pit_2026_current_jumpstart_contributions_not_federally_deducted >= 0 and wv_pit_2026_qualified_jumpstart_distributions_not_federally_deducted >= 0 and wv_pit_2026_jumpstart_distributions_rolled_to_wv_able >= 0 and wv_pit_2026_college_savings_distributions_rolled_to_jumpstart >= 0 and wv_pit_2026_lawful_wv_gambling_losses_not_deducted_in_federal_agi >= 0 and wv_pit_2026_wv_gambling_winnings >= 0 and wv_pit_2026_portable_benefit_plan_contributions_not_federally_deducted >= 0 and wv_pit_2026_portable_benefit_plan_receipts_in_federal_agi >= 0 and wv_pit_2026_msa_contributions_and_interest_potential_subtraction >= 0 and wv_pit_2026_prior_prepaid_tuition_carryforward >= 0 and wv_pit_2026_prior_autism_trust_carryforward >= 0 and wv_pit_2026_prior_able_carryforward >= 0 and wv_pit_2026_prior_jumpstart_carryforward >= 0 and wv_pit_2026_section_12d_pension_termination_adjustment >= 0 and wv_pit_2026_legacy_qoz_business_net_income >= 0 and wv_pit_2026_other_article_excluded_federal_agi >= 0 and wv_pit_2026_other_federally_protected_income >= 0 and wv_pit_2026_federal_child_and_dependent_care_credit >= 0

name: wv_pit_2026_supported_profile_applies kind: derived entity: TaxUnit dtype: Judgment period: Year source: Status for the bounded full-year resident Article 21 core metadata: proof: atoms: - path: versions[0].formula kind: condition source: corpus_citation_path: us-wv/statute/11-21-3 excerpt: West Virginia taxable income of every individual - path: versions[0].formula kind: exception source: corpus_citation_path: us-wv/statute/11-21-11 excerpt: >- Separate taxes may be determined on their separate West Virginia taxable incomes if they so elect - path: versions[0].formula kind: exception source: corpus_citation_path: us-wv/statute/11-21-12 excerpt: >- the taxpayer’s share, as beneficiary of an estate or trust, of the West Virginia fiduciary adjustment - path: versions[0].formula kind: exception source: corpus_citation_path: us-wv/statute/11-21-9 excerpt: >- 20 percent additional tax imposed on taxable withdrawals from a medical savings account - path: versions[0].formula kind: condition source: corpus_citation_path: us-wv/statute/11-21-10 excerpt: Taxable year must be full taxable year - path: versions[0].formula kind: exception source: corpus_citation_path: us-wv/statute/11-21-22B excerpt: >- Tax Commissioner shall develop and publish on an annual basis two indexed tax credit tables versions: - effective_from: '2026-01-01' effective_to: '2026-12-31' formula: >- wv_pit_2026_input_domain_is_valid and wv_pit_2026_is_full_year_resident_return and not wv_pit_2026_state_income_is_separated_from_joint_federal_return and not wv_pit_2026_has_nonresident_spouse and ( wv_pit_2026_filing_status_is_joint or ( wv_pit_2026_joint_spouse_capped_public_or_federal_retirement_income == 0 and wv_pit_2026_joint_spouse_fully_exempt_wv_public_safety_retirement_income == 0 and wv_pit_2026_joint_spouse_uniformed_services_retirement_income == 0 ) ) and not wv_pit_2026_has_age_disability_or_surviving_spouse_modification_facts and not wv_pit_2026_has_fiduciary_adjustment and not wv_pit_2026_has_partner_or_s_corporation_modification_items and wv_pit_2026_nonmedical_msa_withdrawals_not_in_federal_adjusted_gross_income == 0 and wv_pit_2026_msa_contributions_and_interest_potential_subtraction == 0 and wv_pit_2026_prior_prepaid_tuition_carryforward == 0 and wv_pit_2026_prior_autism_trust_carryforward == 0 and wv_pit_2026_prior_able_carryforward == 0 and wv_pit_2026_prior_jumpstart_carryforward == 0 and wv_pit_2026_section_12d_pension_termination_adjustment == 0 and wv_pit_2026_legacy_qoz_business_net_income == 0 and wv_pit_2026_other_article_excluded_federal_agi == 0 and wv_pit_2026_other_federally_protected_income == 0 and not wv_pit_2026_has_electing_pass_through_entity_credit and not wv_pit_2026_has_adoption_credit and not wv_pit_2026_has_business_or_severance_credit and not wv_pit_2026_has_historic_rehabilitation_credit and not wv_pit_2026_has_other_state_income_tax_credit and not wv_pit_2026_has_low_income_or_homestead_credit and not wv_pit_2026_has_jumpstart_employer_credit and not wv_pit_2026_has_military_or_sales_use_tax_credit and not wv_pit_2026_has_employer_child_care_credit

wv_pit_2026_profile_candidate_taxable_income

Derived

source: W. Va. Code sections 11-21-11, 11-21-13, and 11-21-16

- name: wv_pit_2026_profile_candidate_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: W. Va. Code sections 11-21-11, 11-21-13, and 11-21-16
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-11
            excerpt: West Virginia adjusted gross income less his West Virginia personal exemptions
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-13
            excerpt: >-
              no West Virginia deduction shall be allowed for taxable years beginning after December
              31, 1986
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        max(
          0,
          wv_pit_2026_profile_candidate_adjusted_gross_income
          - wv_pit_2026_profile_candidate_personal_exemptions
        )

wv_pit_2026_input_domain_is_valid

Derived

source: Fail-closed nonnegative domain for unsigned raw category inputs

- name: wv_pit_2026_input_domain_is_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Fail-closed nonnegative domain for unsigned raw category inputs
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-wv/statute/11-21-11
            excerpt: West Virginia taxable income of a resident individual
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        not (wv_pit_2026_filing_status_is_joint and wv_pit_2026_filing_status_is_married_separate)

        and wv_pit_2026_federal_exemption_count >= 0

        and wv_pit_2026_earned_income_in_federal_adjusted_gross_income >= 0

        and wv_pit_2026_non_west_virginia_state_obligation_interest >= 0

        and wv_pit_2026_federal_authority_interest_exempt_federally_not_state >= 0

        and wv_pit_2026_federal_agi_deduction_not_allowed_by_article_21 >= 0

        and wv_pit_2026_interest_to_carry_state_exempt_obligations >= 0

        and wv_pit_2026_section_128_tax_exempt_savings_interest >= 0

        and wv_pit_2026_separately_taxed_federal_lump_sum_distribution >= 0

        and wv_pit_2026_nonmedical_msa_withdrawals_not_in_federal_adjusted_gross_income >= 0

        and
        wv_pit_2026_nonqualified_529_withdrawals_previously_deducted_not_in_federal_adjusted_gross_income
        >= 0

        and wv_pit_2026_federal_section_199_deduction >= 0

        and
        wv_pit_2026_nonqualified_able_withdrawals_previously_deducted_not_in_federal_adjusted_gross_income
        >= 0

        and
        wv_pit_2026_nonqualified_jumpstart_withdrawals_previously_deducted_not_in_federal_adjusted_gross_income
        >= 0

        and wv_pit_2026_us_obligation_interest >= 0

        and wv_pit_2026_us_or_wv_authority_interest_and_dividends >= 0

        and wv_pit_2026_state_or_local_income_tax_refunds_in_federal_agi >= 0

        and wv_pit_2026_taxpayer_capped_public_or_federal_retirement_income >= 0

        and wv_pit_2026_joint_spouse_capped_public_or_federal_retirement_income >= 0

        and wv_pit_2026_taxpayer_fully_exempt_wv_public_safety_retirement_income >= 0

        and wv_pit_2026_joint_spouse_fully_exempt_wv_public_safety_retirement_income >= 0

        and wv_pit_2026_taxpayer_uniformed_services_retirement_income >= 0

        and wv_pit_2026_joint_spouse_uniformed_services_retirement_income >= 0

        and wv_pit_2026_taxable_social_security_benefits >= 0

        and wv_pit_2026_current_prepaid_tuition_or_college_savings_payment_not_federally_deducted >=
        0

        and wv_pit_2026_long_term_care_premiums_not_federally_deducted >= 0

        and wv_pit_2026_qualifying_active_duty_military_pay_in_federal_agi >= 0

        and wv_pit_2026_current_autism_trust_contributions_not_federally_deducted >= 0

        and wv_pit_2026_current_able_contributions_not_federally_deducted >= 0

        and wv_pit_2026_current_jumpstart_contributions_not_federally_deducted >= 0

        and wv_pit_2026_qualified_jumpstart_distributions_not_federally_deducted >= 0

        and wv_pit_2026_jumpstart_distributions_rolled_to_wv_able >= 0

        and wv_pit_2026_college_savings_distributions_rolled_to_jumpstart >= 0

        and wv_pit_2026_lawful_wv_gambling_losses_not_deducted_in_federal_agi >= 0

        and wv_pit_2026_wv_gambling_winnings >= 0

        and wv_pit_2026_portable_benefit_plan_contributions_not_federally_deducted >= 0

        and wv_pit_2026_portable_benefit_plan_receipts_in_federal_agi >= 0

        and wv_pit_2026_msa_contributions_and_interest_potential_subtraction >= 0

        and wv_pit_2026_prior_prepaid_tuition_carryforward >= 0

        and wv_pit_2026_prior_autism_trust_carryforward >= 0

        and wv_pit_2026_prior_able_carryforward >= 0

        and wv_pit_2026_prior_jumpstart_carryforward >= 0

        and wv_pit_2026_section_12d_pension_termination_adjustment >= 0

        and wv_pit_2026_legacy_qoz_business_net_income >= 0

        and wv_pit_2026_other_article_excluded_federal_agi >= 0

        and wv_pit_2026_other_federally_protected_income >= 0

        and wv_pit_2026_federal_child_and_dependent_care_credit >= 0

wv_pit_2026_supported_profile_applies

Derived

source: Status for the bounded full-year resident Article 21 core

- name: wv_pit_2026_supported_profile_applies
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Status for the bounded full-year resident Article 21 core
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-wv/statute/11-21-3
            excerpt: West Virginia taxable income of every individual
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-11
            excerpt: >-
              Separate taxes may be determined on their separate West Virginia taxable incomes if
              they so elect
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-12
            excerpt: >-
              the taxpayer’s share, as beneficiary of an estate or trust, of the West Virginia
              fiduciary adjustment
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-9
            excerpt: >-
              20 percent additional tax imposed on taxable withdrawals from a medical savings
              account
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-wv/statute/11-21-10
            excerpt: Taxable year must be full taxable year
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-22B
            excerpt: >-
              Tax Commissioner shall develop and publish on an annual basis two indexed tax credit
              tables
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        wv_pit_2026_input_domain_is_valid
        and wv_pit_2026_is_full_year_resident_return
        and not wv_pit_2026_state_income_is_separated_from_joint_federal_return
        and not wv_pit_2026_has_nonresident_spouse
        and (
          wv_pit_2026_filing_status_is_joint
          or (
            wv_pit_2026_joint_spouse_capped_public_or_federal_retirement_income == 0
            and wv_pit_2026_joint_spouse_fully_exempt_wv_public_safety_retirement_income == 0
            and wv_pit_2026_joint_spouse_uniformed_services_retirement_income == 0
          )
        )
        and not wv_pit_2026_has_age_disability_or_surviving_spouse_modification_facts
        and not wv_pit_2026_has_fiduciary_adjustment
        and not wv_pit_2026_has_partner_or_s_corporation_modification_items
        and wv_pit_2026_nonmedical_msa_withdrawals_not_in_federal_adjusted_gross_income == 0
        and wv_pit_2026_msa_contributions_and_interest_potential_subtraction == 0
        and wv_pit_2026_prior_prepaid_tuition_carryforward == 0
        and wv_pit_2026_prior_autism_trust_carryforward == 0
        and wv_pit_2026_prior_able_carryforward == 0
        and wv_pit_2026_prior_jumpstart_carryforward == 0
        and wv_pit_2026_section_12d_pension_termination_adjustment == 0
        and wv_pit_2026_legacy_qoz_business_net_income == 0
        and wv_pit_2026_other_article_excluded_federal_agi == 0
        and wv_pit_2026_other_federally_protected_income == 0
        and not wv_pit_2026_has_electing_pass_through_entity_credit
        and not wv_pit_2026_has_adoption_credit
        and not wv_pit_2026_has_business_or_severance_credit
        and not wv_pit_2026_has_historic_rehabilitation_credit
        and not wv_pit_2026_has_other_state_income_tax_credit
        and not wv_pit_2026_has_low_income_or_homestead_credit
        and not wv_pit_2026_has_jumpstart_employer_credit
        and not wv_pit_2026_has_military_or_sales_use_tax_credit
        and not wv_pit_2026_has_employer_child_care_credit

(b)Husband and wife. -- (l) If the federal taxable income…#

(b) Husband and wife. -- (l) If the federal taxable income of husband and wife is determined on a separate federal return, their West Virginia taxable incomes shall be separately determined.

(2) If the federal taxable income of husband and wife is determined on a joint federal return, or if neither files a federal return:

(A) Their tax shall be determined on their joint West Virginia taxable income, or

- name: wv_pit_2026_profile_candidate_taxable_income kind: derived entity: TaxUnit dtype: Money period: Year unit: USD source: W. Va. Code sections 11-21-11, 11-21-13, and 11-21-16 metadata: private: true proof: atoms: - path: versions[0].formula kind: formula source: corpus_citation_path: us-wv/statute/11-21-11 excerpt: West Virginia adjusted gross income less his West Virginia personal exemptions - path: versions[0].formula kind: exception source: corpus_citation_path: us-wv/statute/11-21-13 excerpt: >- no West Virginia deduction shall be allowed for taxable years beginning after December 31, 1986 versions: - effective_from: '2026-01-01' effective_to: '2026-12-31' formula: |- max( 0, wv_pit_2026_profile_candidate_adjusted_gross_income - wv_pit_2026_profile_candidate_personal_exemptions )

- name: wv_pit_2026_input_domain_is_valid kind: derived entity: TaxUnit dtype: Judgment period: Year source: Fail-closed nonnegative domain for unsigned raw category inputs metadata: proof: atoms: - path: versions[0].formula kind: condition source: corpus_citation_path: us-wv/statute/11-21-11 excerpt: West Virginia taxable income of a resident individual versions: - effective_from: '2026-01-01' effective_to: '2026-12-31' formula: >- not (wv_pit_2026_filing_status_is_joint and wv_pit_2026_filing_status_is_married_separate) and wv_pit_2026_federal_exemption_count >= 0 and wv_pit_2026_earned_income_in_federal_adjusted_gross_income >= 0 and wv_pit_2026_non_west_virginia_state_obligation_interest >= 0 and wv_pit_2026_federal_authority_interest_exempt_federally_not_state >= 0 and wv_pit_2026_federal_agi_deduction_not_allowed_by_article_21 >= 0 and wv_pit_2026_interest_to_carry_state_exempt_obligations >= 0 and wv_pit_2026_section_128_tax_exempt_savings_interest >= 0 and wv_pit_2026_separately_taxed_federal_lump_sum_distribution >= 0 and wv_pit_2026_nonmedical_msa_withdrawals_not_in_federal_adjusted_gross_income >= 0 and wv_pit_2026_nonqualified_529_withdrawals_previously_deducted_not_in_federal_adjusted_gross_income >= 0 and wv_pit_2026_federal_section_199_deduction >= 0 and wv_pit_2026_nonqualified_able_withdrawals_previously_deducted_not_in_federal_adjusted_gross_income >= 0 and wv_pit_2026_nonqualified_jumpstart_withdrawals_previously_deducted_not_in_federal_adjusted_gross_income >= 0 and wv_pit_2026_us_obligation_interest >= 0 and wv_pit_2026_us_or_wv_authority_interest_and_dividends >= 0 and wv_pit_2026_state_or_local_income_tax_refunds_in_federal_agi >= 0 and wv_pit_2026_taxpayer_capped_public_or_federal_retirement_income >= 0 and wv_pit_2026_joint_spouse_capped_public_or_federal_retirement_income >= 0 and wv_pit_2026_taxpayer_fully_exempt_wv_public_safety_retirement_income >= 0 and wv_pit_2026_joint_spouse_fully_exempt_wv_public_safety_retirement_income >= 0 and wv_pit_2026_taxpayer_uniformed_services_retirement_income >= 0 and wv_pit_2026_joint_spouse_uniformed_services_retirement_income >= 0 and wv_pit_2026_taxable_social_security_benefits >= 0 and wv_pit_2026_current_prepaid_tuition_or_college_savings_payment_not_federally_deducted >= 0 and wv_pit_2026_long_term_care_premiums_not_federally_deducted >= 0 and wv_pit_2026_qualifying_active_duty_military_pay_in_federal_agi >= 0 and wv_pit_2026_current_autism_trust_contributions_not_federally_deducted >= 0 and wv_pit_2026_current_able_contributions_not_federally_deducted >= 0 and wv_pit_2026_current_jumpstart_contributions_not_federally_deducted >= 0 and wv_pit_2026_qualified_jumpstart_distributions_not_federally_deducted >= 0 and wv_pit_2026_jumpstart_distributions_rolled_to_wv_able >= 0 and wv_pit_2026_college_savings_distributions_rolled_to_jumpstart >= 0 and wv_pit_2026_lawful_wv_gambling_losses_not_deducted_in_federal_agi >= 0 and wv_pit_2026_wv_gambling_winnings >= 0 and wv_pit_2026_portable_benefit_plan_contributions_not_federally_deducted >= 0 and wv_pit_2026_portable_benefit_plan_receipts_in_federal_agi >= 0 and wv_pit_2026_msa_contributions_and_interest_potential_subtraction >= 0 and wv_pit_2026_prior_prepaid_tuition_carryforward >= 0 and wv_pit_2026_prior_autism_trust_carryforward >= 0 and wv_pit_2026_prior_able_carryforward >= 0 and wv_pit_2026_prior_jumpstart_carryforward >= 0 and wv_pit_2026_section_12d_pension_termination_adjustment >= 0 and wv_pit_2026_legacy_qoz_business_net_income >= 0 and wv_pit_2026_other_article_excluded_federal_agi >= 0 and wv_pit_2026_other_federally_protected_income >= 0 and wv_pit_2026_federal_child_and_dependent_care_credit >= 0

- name: wv_pit_2026_supported_profile_applies kind: derived entity: TaxUnit dtype: Judgment period: Year source: Status for the bounded full-year resident Article 21 core metadata: proof: atoms: - path: versions[0].formula kind: condition source: corpus_citation_path: us-wv/statute/11-21-3 excerpt: West Virginia taxable income of every individual - path: versions[0].formula kind: exception source: corpus_citation_path: us-wv/statute/11-21-11 excerpt: >- Separate taxes may be determined on their separate West Virginia taxable incomes if they so elect - path: versions[0].formula kind: exception source: corpus_citation_path: us-wv/statute/11-21-12 excerpt: >- the taxpayer’s share, as beneficiary of an estate or trust, of the West Virginia fiduciary adjustment - path: versions[0].formula kind: exception source: corpus_citation_path: us-wv/statute/11-21-9 excerpt: >- 20 percent additional tax imposed on taxable withdrawals from a medical savings account - path: versions[0].formula kind: condition source: corpus_citation_path: us-wv/statute/11-21-10 excerpt: Taxable year must be full taxable year - path: versions[0].formula kind: exception source: corpus_citation_path: us-wv/statute/11-21-22B excerpt: >- Tax Commissioner shall develop and publish on an annual basis two indexed tax credit tables versions: - effective_from: '2026-01-01' effective_to: '2026-12-31' formula: |- wv_pit_2026_input_domain_is_valid and wv_pit_2026_is_full_year_resident_return and not wv_pit_2026_state_income_is_separated_from_joint_federal_return and not wv_pit_2026_has_nonresident_spouse and ( wv_pit_2026_filing_status_is_joint or ( wv_pit_2026_joint_spouse_capped_public_or_federal_retirement_income == 0 and wv_pit_2026_joint_spouse_fully_exempt_wv_public_safety_retirement_income == 0 and wv_pit_2026_joint_spouse_uniformed_services_retirement_income == 0 ) ) and not wv_pit_2026_has_age_disability_or_surviving_spouse_modification_facts and not wv_pit_2026_has_fiduciary_adjustment and not wv_pit_2026_has_partner_or_s_corporation_modification_items and wv_pit_2026_nonmedical_msa_withdrawals_not_in_federal_adjusted_gross_income == 0 and wv_pit_2026_msa_contributions_and_interest_potential_subtraction == 0 and wv_pit_2026_prior_prepaid_tuition_carryforward == 0 and wv_pit_2026_prior_autism_trust_carryforward == 0 and wv_pit_2026_prior_able_carryforward == 0 and wv_pit_2026_prior_jumpstart_carryforward == 0 and wv_pit_2026_section_12d_pension_termination_adjustment == 0 and wv_pit_2026_legacy_qoz_business_net_income == 0 and wv_pit_2026_other_article_excluded_federal_agi == 0 and wv_pit_2026_other_federally_protected_income == 0 and not wv_pit_2026_has_electing_pass_through_entity_credit and not wv_pit_2026_has_adoption_credit and not wv_pit_2026_has_business_or_severance_credit and not wv_pit_2026_has_historic_rehabilitation_credit and not wv_pit_2026_has_other_state_income_tax_credit and not wv_pit_2026_has_low_income_or_homestead_credit and not wv_pit_2026_has_jumpstart_employer_credit and not wv_pit_2026_has_military_or_sales_use_tax_credit and not wv_pit_2026_has_employer_child_care_credit

West Virginia taxable income of resident individual

(a)General. -- The West Virginia taxable income of a…#

(b)Husband and wife. -- (l) If the federal taxable income…#

(c)Effective date. -- This section, as amended by this…#

wv_pit_2026_profile_candidate_taxable_income

wv_pit_2026_input_domain_is_valid

wv_pit_2026_supported_profile_applies

West Virginia taxable income of resident individual

(a)General. -- The West Virginia taxable income of a…#

(b)Husband and wife. -- (l) If the federal taxable income…#

(c)Effective date. -- This section, as amended by this…#

wv_pit_2026_profile_candidate_taxable_income

wv_pit_2026_input_domain_is_valid

wv_pit_2026_supported_profile_applies