On or before April 15th of each year, West Virginia taxpayers must file a personal income tax return with the West Virginia State Tax Department. However, the taxpayer required to file a return does not necessarily have to reside in West Virginia. Some taxpayers may not be required to file a federal personal income tax return, yet the taxpayer must file a West Virginia personal income tax return if the taxpayer meets certain criteria.
To help identify who must file a personal income tax return in West Virginia, here is a brief but thorough explanation.
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 2009, but your federal adjusted gross income includes income from West Virginia sources (Nonresident); or
- You were a domiciliary of West Virginia but you:
(a) maintained no permanent residence or dwelling place in West Virginia,
(b) spent less than 30 days in West Virginia during 2009, and
(c) maintained a permanent dwelling place or residence outside West Virginia (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 and number of exemptions are to be determined as if you had been required to file a federal return.
- You are due a refund, and claim the 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 and you wish to claim the refund you must file a return. To claim a senior citizen tax credit, you must file a state personal income tax return.
For additional information on tax credits and personal income tax tips, please visit our web site at www.wvtax.gov.
