Individuals

File Electronically: It’s fast, accurate, secure, and the preferred method for filing.

Forms for prior tax years are available here.

2015 Personal Income Tax Forms

If you are a full-year resident of West Virginia, use the IT-140 forms below:

Booklet Personal Income Tax Forms, Instructions and General Information Prior year forms...

Forms Personal Income Tax Forms Prior year forms...

If you are a full year resident of Ohio, Pennsylvania, Maryland, Virginia, or Kentucky and your only source of income is from salary and wages, use the IT-140NRS below:

IT-140NRS Special Nonresident Income Tax Return Prior year forms...

If you have moved into or out of West Virginia, you are considered a part year resident. Use the IT-140 forms below, making sure you mark the form as a Nonresident and complete Schedule A:

Booklet Personal Income Tax Forms, Instructions and General Information Prior year forms...

Forms Personal Income Tax Forms Prior year forms...

If you are a full year non-resident of West Virginia and have source income, use the form below. Mark the box for non-resident and complete column C of Schedule A:

Booklet Personal Income Tax Forms, Instructions and General Information Prior year forms...

Forms Personal Income Tax Forms Prior year forms...

If you are a non-resident estate or trusts having source income use the forms below:

IT-140NRC Nonresident Composite Return Prior year forms...

IT-141 Fiduciary Income Tax Return for Resident and Nonresident Estates and Trusts Instructions Prior year forms...

Credit Schedules

AFTC-1 Alternative-Fuel Tax Credit

AG-1 Environmental Agricultural Equipment Tax Credit Instructions

ATTC-1 Schedule ATTC-1 Apprenticeship Training Tax Credits for periods after January 1, 2012 Prior year forms...

CPITC-1 Schedule CPITC-1 Commercial Patent Incentives Tax Credit (For periods After January 1, 2015) Instructions Prior year forms...

EOTC-PIT Economic Opportunity Credit Claims Against Personal Income Tax

FIIA-TCS FIIA-TCS West Virginia Film Industry Investment Tax Credit (For periods after January 1, 2015) Prior year forms...

NFA-1 Non-family Adoption Credit Schedule

NIPA-2 Neighborhood Investment Program Credit Schedule (For periods after January 1, 2015) Instructions Prior year forms...

RBIC Schedule RBIC Historic Rehabilitated Buildings Investment Credit. For Investments Made After June 6, 1990.

RBIC-A Schedule RBIC-A Residential Historic Rehabilitated Buildings Investment Credit, For Investments Made After December 31, 1999.

Schedule E Credit for Income Tax Paid to Another State Prior year forms...

Schedule H Certification for Permanent and Total Disability Prior year forms...

Schedule J Military Incentives Credit

Schedule M Modifications to Adjusted Gross Income: Prior year forms...

SETC Residential Solar Energy Tax Credit

SRDTC-1 Strategic Research and Development Tax Credit (For periods after January 1, 2015) Instructions Prior year forms...

RECAP Tax Credit Recap Schedule Prior year forms...

Mailing Addresses

Returns due a refund:

West Virginia State Tax Department
PO Box 1071
Charleston, WV 25324-1071

Balance-due returns:

West Virginia State Tax Department
PO Box 3694
Charleston, WV 25336-3694

Other Schedules

8379 Injured Spouse Allocation

8453 Individual Income Tax Declaration for Electronic Filing. For the Year January 1 – December 31, 2014. Prior year forms...

8453OL Individual Income Tax Declaration for Electronic Filing. For the Year January 1 – December 31, 2014. Prior year forms...

FTC-1 Schedule FTC-1 Family Tax Credit Schedule: Prior year forms...

HEPTC-1 IT-140 Schedule HEPTC-1 Homestead Excess Property Tax Credit Prior year forms...

IT-140W Withholding Tax Schedule Prior year forms...

Schedule A IT-140 Schedule A Nonresidents/Part-Year Residents Schedule of Income Prior year forms...

Schedule F Statement of Claimant to Refund Due Deceased Taxpayer

Schedule UT IT-140 Schedule UT Purchaser's Use Tax Schedule Prior year forms...

Payments

IT-140ES Individual Estimated Income Tax Payment Instructions

IT-140V Individual Income Tax Electronic Payment Voucher and Instructions Prior year forms...

IT-141ES Fiduciary Estimated Tax Payment Voucher

IT-141V Fiduciary Income Tax Electronic Payment Voucher and Instructions

IT-210 Underpayment of Estimated Tax by Individuals Prior year forms...

Miscellaneous

Children with Autism Trust Instructions and Application

ET6.01 ET6.02 Estate Appraisement and Nonprobate Inventory Forms

Tax Rate Schedules

Tax Tables

Resources

TSD-418 Helpful Tips for Filing Your West Virginia Personal Income Tax Return

Earned Income Tax Credit Information

West Virginia Office of Tax Appeals