Personal Income Taxes

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Personal Income Tax Returns:







Credit Schedules:

ATTC-1 Apprenticeship Training Tax Credits:

H and E - Schedules H and E - Certification for Permanent and Total Disability and Credit for Income Tax Paid to Another State:

M - Schedule M - Modifications to Adjusted Gross Income:

Tax Credit Recap Schedule:

Other Schedules:

IT-140 Schedule A Schedule of Income for Non- or Part-Year-Residents:

IT-140 Schedule FTC-1 Family Tax Credit Schedule:

IT-140 Schedule HEPTC-1 Homestead Excess Property Tax Credit:

IT-140 Schedule UT Purchaser's Use Tax Schedule:

IT-140W Withholding Tax Schedule:


IT-210 Underpayment of Estimated Tax by Individuals:

IT-140ES Individual Estimated Income Tax Payment

IT-140 Schedule L Application for Extension of Time to File:


Tax Rate Schedules:

Tax Tables:

Tax Tables and Rate Schedules for Prior Years:


Earned Income Tax Credit Information

Office of Tax Appeals (OTA) Petition for Reassessment Petition for Refund

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

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The information obtained herein is accurate to the best of our knowledge and is not a substitute for tax laws or regulations.

The State is not liable for any damages resulting from any information that unintentionally may be inaccurate or untimely.