West Virginia State Tax Return
| West Virginia's Official Website | http://www.revenue.wv.gov/Pages/default.aspx |
| Refund Status Hotline | 1-304-558-3333 (8:30 a.m. - 5:00 p.m.) 1-800-982-8297 (8:30 a.m. - 5:00 p.m.) |
| General Information | 1-304-558-3333 (8:30 a.m. - 5:00 p.m.) 1-800-982-8297 (8:30 a.m. - 5:00 p.m.) |
West Virginia Individual Income Tax Provisions
States have the option of taxing residents on their earned income, and in doing so are allotted three different methods for filing: joint, combined, and a mixture of the two. West Virginia uses a joint filing system which allows married couples to combine their incomes together to create a single amount which can be taxed. This promotes the idea that a family is a single economic unit and should be taxed as such.
West Virginia uses the federal adjusted gross income as a tax base, and while many of the same stipulations apply at the state level, there are a few differences from the federal law which are worth noting.
Exemptions
Certain sources of income are not taxable, and are subject to exemptions:
- Interest from U.S. government bonds
- Retirement income for state law enforcement and fireman plans
- Up to $2,000 in civil service and public pensions
- Active duty military CZE and reservists and National Guard pay for those called to serve by a presidential order
Deductions
While West Virginia doesn't have a standard or itemized deduction provision, there are other state-level deductions that taxpayers can take when filing their taxes:
- Up to $8,000 for those age 65+ or permanently and totally disabled (up to $8,000 for the year following such a person's death for their spouse)
- Earned income credit for low income taxpayers
- Contributions to state prepaid tuition and college savings programs
- Long-term care insurance premiums
- Autism trust contributions
- Certain state "EZ Pass" expenditures
2023 West Virginia Tax Rates
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $10,000 | 3% of the amount over $0 |
| $10,000 | $25,000 | $300 plus 4% of the amount over $10,000 |
| $25,000 | $40,000 | $900 plus 4.5% of the amount over $25,000 |
| $40,000 | $60,000 | $1,575 plus 6% of the amount over $40,000 |
| $60,000 | - | $2,775 plus 6.5% of the amount over $60,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $10,000 | 3% of the amount over $0 |
| $10,000 | $25,000 | $300 plus 4% of the amount over $10,000 |
| $25,000 | $40,000 | $900 plus 4.5% of the amount over $25,000 |
| $40,000 | $60,000 | $1,575 plus 6% of the amount over $40,000 |
| $60,000 | - | $2,775 plus 6.5% of the amount over $60,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $5,000 | 3% of the amount over $0 |
| $5,000 | $12,500 | $150 plus 4% of the amount over $5,000 |
| $12,500 | $20,000 | $450 plus 4.5% of the amount over $12,500 |
| $20,000 | $30,000 | $787.50 plus 6% of the amount over $20,000 |
| $30,000 | - | $1,387.50 plus 6.5% of the amount over $30,000 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $10,000 | 3% of the amount over $0 |
| $10,000 | $25,000 | $300 plus 4% of the amount over $10,000 |
| $25,000 | $40,000 | $900 plus 4.5% of the amount over $25,000 |
| $40,000 | $60,000 | $1,575 plus 6% of the amount over $40,000 |
| $60,000 | - | $2,775 plus 6.5% of the amount over $60,000 |
eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.
When you prepare a federal return with eTax.com, we make it quick and easy to complete your West Virginia state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.
File My Federal & West Virginia State Returns!
| West Virginia | Services Available |
| Preparation | Preparation of a state tax return for West Virginia is available for $29.95. |
| E-File | E-File is available for West Virginia. |
| Direct Deposit | Direct Deposit is available for West Virginia. |
| Non-Resident Preparation | Non-resident WV state return's are available upon request. |
| Non-Resident E-File | E-Filing non-resident WV state returns is not available. |
| Filing Deadline | 4/18/2023 |
| WV Counties | WV Cities |
| Barbour | Belington, Brownton, Galloway, Junior, Moatsville, Philippi, Volga |
| Berkeley | Bunker Hill, Falling Waters, Gerrardstown, Glengary, Hedgesville, Inwood, Martinsburg, Ridgeway |
| Boone | Ashford, Bald Knob, Bim, Bloomingrose, Bob White, Comfort, Costa, Danville, Foster, Gordon, Hewett, Jeffrey, Julian, Madison, Nellis, Orgas, Ottawa, Peytona, Racine, Ridgeview, Seth, Sylvester, Turtle Creek, Twilight, Uneeda, Van, Wharton, Whitesville |
| Braxton | Burnsville, Centralia, Copen, Elmira, Exchange, Flatwoods, Frametown, Gassaway, Heaters, Little Birch, Napier, Strange Creek, Sutton, Wilsie |
| Brooke | Beech Bottom, Bethany, Colliers, Follansbee, Short Creek, Wellsburg, Windsor Heights |
| Cabell | Barboursville, Culloden, Huntington, Lesage, Milton, Ona, Salt Rock |
| Calhoun | Arnoldsburg, Big Bend, Big Springs, Chloe, Grantsville, Millstone, Mount Zion, Orma |
| Clay | Bentree, Bickmore, Bomont, Clay, Dille, Duck, Glen, Indore, Ivydale, Lizemores, Maysel, Nebo, Ovapa, Procious, Valley Fork, Wallback, Widen |
| Doddridge | Blandville, Center Point, New Milton, Smithburg, West Union |
| Fayette | Alloy, Ansted, Boomer, Cannelton, Charlton Heights, Danese, Deep Water, Dothan, Edmond, Fayetteville, Gauley Bridge, Glen Ferris, Glen Jean, Hico, Hilltop, Jodie, Kanawha Falls, Kilsyth, Kimberly, Kincaid, Lansing, Layland, Lochgelly, Lookout, Meadow Bridge, Minden, Montgomery, Mount Carbon, Mount Hope, Mount Olive, Nallen, Oak Hill, Page, Pax, Powellton, Prince, Ramsey, Redstar, Robson, Scarbro, Smithers, Spring Dale, Summerlee, Thurmond, Victor, Winona |
| Gilmer | Cedarville, Coxs Mills, Gilmer, Glenville, Linn, Lockney, Normantown, Perkins, Rosedale, Sand Fork, Shock, Troy |
| Grant | Bayard, Cabins, Gormania, Lahmansville, Maysville, Medley, Mount Storm, Petersburg |
| Greenbrier | Alderson, Asbury, Auto, Caldwell, Charmco, Crawley, Crichton, Fairlea, Fort Spring, Frankford, Grassy Meadows, Hines, Kieffer, Leslie, Lewisburg, Maxwelton, Meadow Bluff, Neola, Quinwood, Rainelle, Renick, Ronceverte, Rupert, Smoot, White Sulphur Spri, Williamsburg |
| Hampshire | Augusta, Bloomery, Capon Bridge, Capon Springs, Delray, Green Spring, High View, Junction, Levels, Points, Purgitsville, Rio, Romney, Shanks, Slanesville, Springfield, Yellow Spring |
| Hancock | Chester, New Cumberland, New Manchester, Newell, Weirton |
| Hardy | Baker, Fisher, Lost City, Mathias, Milam, Moorefield, Old Fields, Wardensville |
| Harrison | Anmoore, Bridgeport, Bristol, Clarksburg, Enterprise, Gypsy, Haywood, Hepzibah, Industrial, Lost Creek, Lumberport, Meadowbrook, Mount Clare, Reynoldsville, Salem, Shinnston, Spelter, Wallace, West Milford, Wilsonburg, Wyatt |
| Jackson | Advent, Cottageville, Evans, Gay, Given, Kenna, Le Roy, Millwood, Mount Alto, Ravenswood, Ripley, Sandyville, Sherman, Statts Mills |
| Jefferson | Bakerton, Charles Town, Halltown, Harpers Ferry, Kearneysville, Millville, Ranson, Rippon, Shenandoah Junctio, Shepherdstown, Summit Point |
| Kanawha | Alum Creek, Belle, Blount, Blue Creek, Cabin Creek, Cedar Grove, Charleston, Clendenin, Dawes, Drybranch, Dunbar, East Bank, Elkview, Eskdale, Falling Rock, Gallagher, Glasgow, Handley, Hansford, Hernshaw, Hugheston, Institute, Leewood, London, Mammoth, Miami, Nitro, Ohley, Pinch, Pond Gap, Pratt, Saint Albans, Sharon, Tad, Tornado, Winifrede |
| Lewis | Alum Bridge, Camden, Crawford, Horner, Ireland, Jane Lew, Orlando, Walkersville, Weston |
| Lincoln | Alkol, Branchland, Griffithsville, Hamlin, Harts, Midkiff, Myra, Ranger, Sod, Spurlockville, Sumerco, West Hamlin, Woodville, Yawkey |
| Logan | Accoville, Amherstdale, Big Creek, Blair, Bruno, Chapmanville, Chauncey, Clothier, Cora, Davin, Ethel, Henlawson, Holden, Kistler, Lake, Logan, Lorado, Lyburn, Mallory, Man, Monaville, Mount Gay, Omar, Peach Creek, Pecks Mill, Sarah Ann, Sharples, Stirrat, Stollings, Switzer, Verdunville, Whitman, Wilkinson, Yolyn |
| Marion | Barrackville, Baxter, Carolina, Colfax, Fairmont, Fairview, Farmington, Four States, Grant Town, Idamay, Kingmont, Mannington, Metz, Montana Mines, Rachel, Rivesville, Worthington |
| Marshall | Benwood, Cameron, Dallas, Glen Dale, Glen Easton, McMechen, Moundsville, Proctor |
| Mason | Apple Grove, Ashton, Gallipolis Ferry, Glenwood, Grimms Landing, Hartford, Henderson, Lakin, Leon, Letart, Mason, New Haven, Point Pleasant, Southside, West Columbia |
| McDowell | Anawalt, Avondale, Bartley, Berwind, Big Sandy, Bradshaw, Capels, Caretta, Coalwood, Crumpler, Cucumber, Davy, Eckman, Elbert, Elkhorn, English, Gary, Havaco, Hemphill, Hensley, Iaeger, Isaban, Jenkinjones, Jolo, Keystone, Kimball, Kyle, Leckie, Maybeury, Mohawk, Newhall, Northfork, Pageton, Panther, Paynesville, Powhatan, Premier, Raysal, Roderfield, Skygusty, Squire, Switchback, Thorpe, Twin Branch, War, Warriormine, Welch, Wilcoe, Worth, Yukon |
| Mercer | Athens, Beeson, Bluefield, Bramwell, Camp Creek, Flat Top, Freeman, Hiawatha, Kegley, Kellysville, Lashmeet, Lerona, Matoaka, Montcalm, Nemours, Oakvale, Princeton, Rock, Spanishburg, Wolfe |
| Mineral | Burlington, Elk Garden, Fort Ashby, Keyser, New Creek, Piedmont, Ridgeley, Wiley Ford |
| Mingo | Baisden, Borderland, Breeden, Chattaroy, Delbarton, Dingess, Edgarton, Gilbert, Hampden, Justice, Kermit, Lenore, Matewan, Meador, Naugatuck, Newtown, Nolan, North Matewan, Ragland, Rawl, Red Jacket, Thacker, Varney, Verner, Vulcan, Wharncliffe, Williamson |
| Monongalia | Blacksville, Booth, Cassville, Core, Dellslow, Everettville, Granville, Maidsville, Morgantown, Osage, Pentress, Pursglove, Wadestown, Wana |
| Monroe | Ballard, Gap Mills, Glace, Greenville, Lindside, Peterstown, Secondcreek, Sinks Grove, Union, Waiteville, Wayside, Wolfcreek |
| Morgan | Berkeley Springs, Great Cacapon, Paw Paw |
| Nicholas | Belva, Birch River, Calvin, Canvas, Craigsville, Dixie, Drennen, Fenwick, Gilboa, Keslers Cross Lane, Leivasy, Mount Lookout, Mount Nebo, Nettie, Pool, Richwood, Summersville, Swiss, Tioga |
| Ohio | Triadelphia, Valley Grove, West Liberty, Wheeling |
| Pendleton | Brandywine, Circleville, Franklin, Onego, Riverton, Seneca Rocks, Sugar Grove, Upper Tract |
| Pleasants | Belmont, Saint Marys |
| Pocahontas | Arbovale, Bartow, Buckeye, Cass, Dunmore, Durbin, Green Bank, Hillsboro, Marlinton, Slatyfork, Snowshoe |
| Preston | Albright, Arthurdale, Aurora, Bretz, Bruceton Mills, Eglon, Hazelton, Independence, Kingwood, Masontown, Newburg, Reedsville, Rowlesburg, Terra Alta, Tunnelton |
| Putnam | Bancroft, Buffalo, Eleanor, Fraziers Bottom, Hometown, Hurricane, Liberty, Poca, Red House, Scott Depot, Teays, Winfield |
| Raleigh | Ameagle, Arnett, Artie, Beaver, Beckley, Blue Jay, Bolt, Bradley, Clear Creek, Coal City, Colcord, Cool Ridge, Crab Orchard, Daniels, Dorothy, Dry Creek, Eccles, Fairdale, Ghent, Glen Daniel, Glen Morgan, Glen White, Harper, Helen, Jonben, Josephine, Lanark, Lester, Mabscott, MacArthur, Midway, Naoma, Odd, Piney View, Princewick, Prosperity, Raleigh, Rhodell, Rock Creek, Saxon, Shady Spring, Skelton, Slab Fork, Sophia, Sprague, Stanaford, Surveyor, Terry, White Oak |
| Randolph | Beverly, Bowden, Coalton, Dailey, Dryfork, Elkins, Ellamore, Glady, Harman, Helvetia, Huttonsville, Kerens, Mabie, Mill Creek, Monterville, Montrose, Norton, Pickens, Valley Bend, Valley Head, Whitmer |
| Ritchie | Auburn, Berea, Cairo, Ellenboro, Harrisville, Macfarlan, Mountain, Pennsboro, Petroleum, Pullman, Smithville |
| Roane | Amma, Clio, Gandeeville, Left Hand, Linden, Looneyville, Newton, Reedy, Spencer, Tariff, Walton |
| Summers | Ballengee, Elton, Forest Hill, Green Sulphur Spri, Hinton, Jumping Branch, Meadow Creek, Nimitz, Pence Springs, Pipestem, Sandstone, Talcott, True |
| Taylor | Flemington, Grafton, Rosemont, Simpson, Thornton |
| Tucker | Davis, Hambleton, Hendricks, Parsons, Red Creek, Thomas |
| Tyler | Alma, Bens Run, Friendly, Middlebourne, Shirley, Sistersville |
| Upshur | Adrian, Buckhannon, Cleveland, French Creek, Frenchton, Kanawha Head, Lorentz, Rock Cave, Selbyville, Tallmansville |
| Wayne | Ceredo, Crum, Dunlow, East Lynn, Fort Gay, Genoa, Glenhayes, Huntington, Kenova, Kiahsville, Lavalette, Prichard, Shoals, Wayne, Wilsondale |
| Webster | Bergoo, Camden on Gauley, Cowen, Diana, Erbacon, Hacker Valley, Upperglade, Webster Springs |
| Wetzel | Big Run, Burton, Folsom, Hundred, Jacksonburg, Littleton, New Martinsville, Paden City, Pine Grove, Porters Falls, Reader, Smithfield, Wileyville |
| Wirt | Brohard, Creston, Elizabeth, Munday, Palestine |
| Wood | Belleville, Davisville, Mineral Wells, Parkersburg, Rockport, Vienna, Walker, Washington, Waverly, Williamstown |
| Wyoming | Allen Junction, Amigo, Brenton, Bud, Clear Fork, Coal Mountain, Corinne, Covel, Cyclone, Fanrock, Glen Fork, Glen Rogers, Hanover, Herndon, Ikes Fork, Itmann, Jesse, Kopperston, Lynco, Maben, Marianna, Matheny, McGraws, Mullens, New Richmond, North Spring, Oceana, Pineville, Ravencliff, Rock View, Sabine, Saulsville, Simon, Stephenson, Wolf Pen, Wyco, Wyoming |
Get Started
Tax Resources
Help & Support
About
