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West Virginia Form IT-140 (2025)
Your 2025 federal return, carried into West Virginia as a full-year resident. Every figure is computed in your browser from the return you have already entered, and anything this engine cannot yet figure says so at the line rather than printing a number that would be wrong.
This is a hypothetical West Virginia return, so the official layout is not offered for it. A page that looked exactly like the printed form would be mistaken for one.
Federal — Form 1040
Total income0
Adjusted gross income0
Taxable income—
Total tax—
West Virginia — Form IT-140
State income—
Taxable income—
Total tax—
Refund or amount owednot computed — not your resident state
Form IT-140 — West Virginia Resident Income Tax Return
A working replica. Not a West Virginia Tax Division form and not for filing.
West Virginia Tax Division
Tax year 2025
Tax year 2025
Federal starting figure
Federal starting figure: blankAdditions
Additions: blankSubtractions
Subtractions: blankState income
State income: blankDeduction
Deduction: blankExemptions
Exemptions: blankTaxable income
Taxable income: blankTax before credits
Tax before credits: blankNonrefundable credits
Nonrefundable credits: blankTotal tax
Total tax: blankPayments, refund and amount owed
not figuredThis engine does not yet figure West Virginia’s withholding, estimated payments or settlement. Form IT-140 has those lines; they are missing from this page, not from the form.
Worksheets and schedules behind these figures
Social security modification
Social security modification: blankWhat this West Virginia return is missing
- Low-Income Earned Income Exclusion (IT-140 line 5)too highW. Va. Code §11-21-10 · up to $10,000 of exclusion for a qualifying low-income filer
- Senior citizen and disability modifications (Schedule M)too highW. Va. Code §11-21-12(c)(8) · up to $8,000 per person aged 65 or over, at up to 4.82%
- Public and military retirement modifications (Schedule M)too highW. Va. Code §11-21-12(c)(5), (c)(6) · up to $2,000 of public retirement, and military retirement in full
- Family Tax Credit and the Schedule RECAP creditstoo highW. Va. Code §11-21-21 · up to the whole tax for a family under the published income limits
- Credit for income tax paid to another state (Schedule E)too highW. Va. Code §11-21-20 · out of scope by NG7 — this engine computes no multi-state allocation
What this West Virginia return is not telling you
- blankwv140.base_start could not be figured.
- blankwv140.additions could not be figured.
- blankwv140.social_security_modification could not be figured.
- blankwv140.subtractions could not be figured.
- blankwv140.state_agi could not be figured.
- n/aWest Virginia grants no standard deduction; it gives a $2,000 exemption for each person instead.
- blankwv140.exemptions could not be figured.
- blankwv140.taxable_income could not be figured.
- blankwv140.tax_before_credits could not be figured.
- blankwv140.nonrefundable_credits could not be figured.
- blankwv140.total_tax could not be figured.