Filing West Virginia Tax Returns

West Virginia uses a progressive tax system. As of January 1, 2025, the tax rates are as follows:

The state requires three groups of individuals whose taxable incomes meet certain criteria to file West Virginia taxes. People who are full-year residents, individuals who are partial-year residents, and workers who are non-residents, yet earn West Virginia-based incomes all must file returns and pay state taxes.

Partial-year residents are individuals who have lived in the state for at least 183 days of the prior year. This group includes people who lived in West Virginia, but then relocated to another state. It also includes people who travel in and out of the state regularly to work. Individuals are considered residents if they spend more than 30 days in the state with the intent of living there permanently.

Credits, Deductions, and Exemptions

The state's standard deduction is $2,000 for single filers and $4,000 for married filing jointly.

Income tax credits for paid property are available and include:

Credits are also available for adoption and taxes paid to another state.

The Senior Citizen's Tax Credit is for homeowners age 65 and above who participate in the stat's Homestead Exemption program. These individuals must have paid their property taxes and have an income less than 150% of the federal poverty guidelines.

For more information on WVA Taxpayer Credits, refer to Publication TSD-110.

Amended Return Filing

Tax payers who filed a West Virginia tax return can amend it within 90 days if they realized that an error occurred when filing their initial return or if they were audited by the IRS and the audit results impacted their state return. Likewise, an amended return can be filed if people are entitled to exemptions, yet failed to claim these credits on their initial return. They must complete the state Form IT-140 for the corresponding tax year and check the “Amended Return” box. Amended returns can be mailed to:
West Virginia Tax Division
Attn: Tax Account Administration Division
P.O. Box 3694
Charleston, WV 25336-3694

Residents can file for an extension up to six months after the April 15 deadline. These filers must still pay their state taxes on or before April 15 or be subject to a penalty of 0.5% (25% maximum) for each month that payment is delayed. The penalty for failing to file a return by the deadline (without an extension) is 5% per month, with a maximum of 25%.

Taxpayers should send their completed WV4868 Extension Application form to:
West Virginia State Tax Department
Tax Account Administration
P.O. Box 2585
Charleston, WV 25329-2585

If you expect to owe taxes (minus credits), you may pay quarterly estimated taxes. "Balance Due Returns" can be paid with a voucher and sent to:
State of West Virginia
State Tax Department Account Administration Division
P.O. Box 342
Charleston, WV 25322-0342

You can also pay personal income quarterly estimated taxes online. Learn more about electronic filing and payment options through the West Virginia Tax Division website.

People who are owed a state refund can check its status online. To track a refund, taxpayers must first set up an online account with WV's Department of Revenue.

Frequently Asked Questions

How long will it take to get my refund?
An e-filed return refund generally takes seven to eight weeks after the state receives it. If you file your return by mail, expect a 10-11 week wait for your refund.

I can't afford to pay my income tax. What are my options?
West Virginia provides several payment options for paying income tax debt, including six- and 12-month plans. For additional information, log on to the state’s Tax Division website here.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.