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us-wv/statute/chapter-11/article-21 — Personal Income Tax · Axiom
Axiom
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West Virginia
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Statutes
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Chapter 11
Personal Income Tax
11-21-1
Legislative findings
11-21-2
Short title; arrangement and classification
11-21-3A
Imposition of tax; persons subject to tax
11-21-4
Rate of tax -- Taxable years ending prior to January 1, 1963
11-21-4A
Rate of tax -- Taxable years beginning on or after January 1, 1963, and before January 1, 1970
11-21-4B
Same -- Taxable years beginning on or after January 1, 1970, and before January 1, 1971
11-21-4C
Rate of tax -- Taxable periods beginning on or after January 1, 1971 and ending before April 1, 1983
11-21-4D
Rate of tax -- Taxable periods beginning on or after April 1, 1983
11-21-4E
Rate of tax -- Taxable years beginning on or after January 1, 1987
11-21-4F
Effect of rate changes during taxable year
11-21-4G
Rate of tax — Taxable years beginning on and after January 1, 2023
11-21-4H
Future personal income tax reductions
11-21-4I
Rate of tax — Taxable years beginning on and after January 1, 2025
11-21-4J
Rate of tax — Taxable years beginning on and after January 1, 2026
11-21-5
Optional tax for certain resident individuals
11-21-6
Accounting periods and methods
11-21-7
Resident and nonresident defined
11-21-8
Credits against tax
11-21-8A
Credit for qualified rehabilitated buildings investment
11-21-8B
Definitions
11-21-8C
Procedures
11-21-8D
Standards
11-21-8E
Carryback, carryforward
11-21-8F
Disclosure of credit applications and grants
11-21-8G
Credit for qualified rehabilitated residential building investment
11-21-8H
Distribution, sale, transfer or assignment of qualified rehabilitated building investment tax credit
11-21-9
Meaning of terms
11-21-9A
Pledge of credit or collateral by endorser, guarantor or accommodator not to constitute investment in borrower
11-21-10A
Adoption tax credit
11-21-11
West Virginia taxable income of resident individual
11-21-12
West Virginia adjusted gross income of resident individual
11-21-12A
Additional modification reducing federal adjusted gross income
11-21-12B
Combat pay exempt
11-21-12C
Deduction for long-term care insurance
11-21-12D
Additional modification reducing federal adjusted gross income
11-21-12E
Additional modification reducing federal adjusted gross income
11-21-12F
Additional modification increasing federal adjusted gross income
11-21-12G
Additional modification increasing federal adjusted gross income; disallowance of deduction taken under Internal Revenue Code Section 199
11-21-12H
Repeal of section relating to Additional modification reducing federal adjusted gross income relating to tolls for travel on West Virginia toll roads and paid electronically through use of parkways authority commuter (PAC) cards
11-21-12I
Decreasing modification reducing federal adjusted gross income for qualifying contribution to a qualified trust maintained for the benefit of a child with autism; effective date; sunset date
11-21-12J
Modifications to federal adjusted income
11-21-12K
Additional modification reducing federal adjusted gross income for shareholders of S corporations and members of limited liability companies engaged in banking business
11-21-12L
Decreasing modification reducing federal adjusted gross income for the net income of Qualified Opportunity Zone Businesses; effective date
11-21-12M
Additional modifications related to a Jumpstart Savings Account
11-21-12N
Additional modification reducing federal adjusted gross income related to gaming and gambling losses
11-21-12O
Additional modifications related to voluntary portable benefits plans
11-21-13
West Virginia deduction of resident individual
11-21-14
West Virginia standard deduction of a resident individual
11-21-15
West Virginia itemized deduction of a resident individual
11-21-17
Resident partners
11-21-17A
Resident shareholders of S corporations
11-21-18
West Virginia taxable income of resident estate or trust
11-21-19
Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment
11-21-20
Credit for income tax of another state
11-21-22
Low-income family tax credit
11-21-22A
Definitions
11-21-22B
Amount of credit
11-21-22C
Administration
11-21-24
Senior citizen property tax relief credit for tax years beginning before 2012
11-21-25
Nonrefundable credit for matching contribution to employee’s Jumpstart Savings Account
11-21-26
– Child and dependent care credit
11-21-27
Reserved for future use
11-21-28
Reserved for future use
11-21-29
Reserved for future use
11-21-30
Computation of tax on income of nonresidents and part-year residents
11-21-31
Mobile employee exclusion from state source income
11-21-32
West Virginia source income of nonresident individual
11-21-33
Repealed. Acts, 1992 Reg. Sess., Ch. 204
11-21-34
Repealed. Acts, 1992 Reg. Sess., Ch. 204
11-21-35
Repealed. Acts, 1992 Reg. Sess., Ch. 204
11-21-36
Repealed. Acts, 1992 Reg. Sess., Ch. 204
11-21-37
Nonresident partners and shareholders of S corporations
11-21-37A
Allocation and apportionment of income of nonresidents from multistate business activity
11-21-37B
Special apportionment rules
11-21-37C
Special apportionment rules - financial organizations
11-21-38
West Virginia source income of nonresident estate or trust
11-21-39
Share of nonresident estate, trust or beneficiary in income from West Virginia sources
11-21-40
Credit for income tax of state of residence
11-21-41
Special case in which a nonresident need not file West Virginia income tax return
11-21-42
Military incentive tax credit
11-21-43
Credit for consumers sales and service tax and use tax paid
11-21-44
West Virginia source income of part-year resident individuals
11-21-45
Reserved for future use
11-21-46
Reserved for future use
11-21-47
Reserved for future use
11-21-48
Reserved for future use
11-21-49
Reserved for future use
11-21-50
Reserved for future use
11-21-51
Returns and liabilities
11-21-51A
Composite returns
11-21-52
Time and place for filing returns and paying tax
11-21-53
Signing of returns and other documents
11-21-54
Electronic filing for certain tax preparers
11-21-55
Declaration of estimated tax
11-21-56
Payments of estimated tax
11-21-57
Extensions of time
11-21-58
Requirements concerning returns, notices, records and statements
11-21-59
Report of change in federal taxable income
11-21-59A
Report of change in taxes paid to other states
11-21-60
Change of election
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