West Virginia — Personal Income Tax

West Virginia imposes personal income tax on individuals, estates, and trusts under W. Va. Code art. 11-21. The filing obligation depends on residency status and income level.

## Resident individuals

A resident individual is either (1) an individual domiciled in West Virginia unless the individual maintains no permanent abode in the state, maintains a permanent abode elsewhere, and spends not more than 30 days of the taxable year in West Virginia, or (2) an individual not domiciled in West Virginia who maintains a permanent place of abode in the state and spends more than 183 days of the taxable year in the state.

Source: W. Va. Code § 11-21-7(a)

Every resident individual required to file a federal income tax return for the taxable year, or having West Virginia adjusted gross income exceeding the sum of the individual's West Virginia personal exemptions, must file a West Virginia return.

Source: W. Va. Code § 11-21-51(a)(1)

Residents are taxed on their entire income regardless of source. The starting point for determining West Virginia personal income tax liability is the taxpayer's federal adjusted gross income for the taxable year, which is then modified by specific additions and subtractions provided in the statute.

Source: W. Va. Code § 11-21-12

## Nonresident individuals

A nonresident individual is any individual who is not a resident under the definition above.

Source: W. Va. Code § 11-21-7(b)

Every nonresident individual having any West Virginia adjusted gross income (i.e., West Virginia source income) in excess of the sum of the individual's West Virginia personal exemptions must file a West Virginia return, except when all of the nonresident's West Virginia source income is reported on a composite return filed on the nonresident's behalf.

Source: W. Va. Code § 11-21-51(a)(3)

West Virginia source income of a nonresident individual includes the net amount of income, gain, loss, and deduction entering into federal adjusted gross income that is derived from or connected with West Virginia sources, including items attributable to (1) ownership of any interest in real or tangible personal property in the state; (2) a business, trade, profession, or occupation carried on in the state; or (3) the individual's distributive or pro rata share of partnership, S corporation, estate, or trust income sourced to West Virginia.

Source: W. Va. Code § 11-21-32(a), (b)

Income from intangible personal property (annuities, dividends, interest, and gains from the disposition of intangible property) constitutes West Virginia source income only to the extent that such income is from property employed in a business, trade, profession, or occupation carried on in West Virginia.

Source: W. Va. Code § 11-21-32(b)(2)

## Part-year residents

A part-year resident individual is an individual who is not a resident or nonresident for the entire taxable year.

Source: W. Va. Code § 11-21-30(d)(3)

Part-year residents must file if they meet the income thresholds applicable to residents or nonresidents for their respective periods of residency and nonresidency.

Source: W. Va. Code § 11-21-44

## Estates and trusts

Resident estates and trusts required to file a federal return, or having any West Virginia taxable income, must file a West Virginia return. Nonresident estates and trusts having items of income or gain derived from West Virginia sources in excess of the West Virginia exemption must file.

Source: W. Va. Code § 11-21-51(a)(2), (4)

## Reciprocal agreements

West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. Under these agreements, residents of those states whose only West Virginia income is wages and salaries are generally exempt from West Virginia withholding and may not need to file a West Virginia return.

Source: W. Va. Tax Division TSD-381

Review status: Not yet human confirmed as of 2026-05-26.

For taxable years beginning on or after January 1, 2025, West Virginia imposes graduated personal income tax rates ranging from 2.22% to 4.82% on West Virginia taxable income.

For individuals (except married filing separately), joint filers, heads of household, estates, and trusts, the rates are: 2.22% on the first $10,000 of taxable income; 2.96% on income over $10,000 up to $25,000; 3.33% on income over $25,000 up to $40,000; 4.44% on income over $40,000 up to $60,000; and 4.82% on income over $60,000.

For married individuals filing separately, the brackets are halved: 2.22% on the first $5,000; 2.96% on income over $5,000 up to $12,500; 3.33% on income over $12,500 up to $20,000; 4.44% on income over $20,000 up to $30,000; and 4.82% on income over $30,000.

Source: W.Va. Code § 11-21-4i

West Virginia does not have a standard deduction. Instead, resident individuals are allowed a personal exemption of $2,000 for each federal exemption to which they are entitled for the taxable year. For taxable years beginning on or after January 1, 1987, the exemption amount has remained $2,000 per exemption. The number of personal exemptions claimed on a West Virginia return is the same as the number claimed on the federal return, unless otherwise provided by regulation.

Source: W. Va. Code § 11-21-16(a)

West Virginia personal income tax returns are due on or before the fifteenth day of the fourth month following the close of the taxable year. For calendar-year taxpayers, this means returns are due April 15.

The Tax Commissioner may grant an extension of time for filing of up to six months, except for taxpayers outside the United States. A federal extension automatically extends the West Virginia filing deadline for the same period as the federal extension.

An extension to file does not extend the time to pay tax. Any tax due remains payable by the original due date to avoid interest and penalties.

Source: W. Va. Code § 11-21-51(a), W. Va. Code § 11-21-57

West Virginia requires every employer maintaining an office or transacting business within the state and making payment of any wage taxable under W. Va. Code art. 11-21 to a resident or nonresident individual to deduct and withhold personal income tax from such wages for each payroll period. The amount withheld must be computed in such manner as to result, so far as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due under the article.

Source: W. Va. Code § 11-21-71(a)

## Wages subject to withholding

Any remuneration that constitutes wages for federal income tax withholding purposes also constitutes wages for West Virginia withholding purposes. This includes wages, commissions, fees, salaries, bonuses, vacation allowances, back pay, tips, and retroactive wage increases, as well as any other kind of remuneration for or compensation attributable to services performed by an employee.

Compensation subject to federal withholding is subject to West Virginia withholding. Compensation paid to West Virginia residents for personal services is subject to withholding whether the services were rendered within or without West Virginia.

Source: W. Va. Tax Division, Withholding Help and General Information

## Exceptions from withholding

Wages do not include payments made by the United States to members of the Armed Forces of the United States, including Reserve and National Guard components, for service therein, or payments made to seamen who are members of the crew on a vessel engaged in foreign, coastwise, intercoastal, interstate, or noncontiguous trade. However, the Tax Commissioner may execute an agreement with the secretary of the treasury for mandatory withholding on pay to National Guard members performing duty under 32 U.S.C. § 502 and ready reserve members on active duty for training under 10 U.S.C. § 270(a).

Source: W. Va. Code § 11-21-71(a)

West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. Under these agreements, residents of those states whose only West Virginia income is wages and salaries are generally exempt from West Virginia withholding.

Source: W. Va. Tax Division TSD-381

## Withholding exemptions

An employee is entitled to the same number of West Virginia withholding exemptions as the number of withholding exemptions to which the employee is entitled for federal income tax withholding purposes. An employer may rely upon the number of federal withholding exemptions claimed by the employee. Each West Virginia exemption is valued at $2,000.

Source: W. Va. Code § 11-21-71(b)

## Payment and filing deadlines

Employers must file a withholding return as prescribed by the Tax Commissioner and pay over to the Tax Commissioner the taxes required to be deducted and withheld. The due dates for returns and payments are established by the Tax Commissioner to match as closely as practicable the due dates in effect for federal income tax purposes pursuant to IRC § 3402. In practice, employers must remit the withheld tax on or before the 15th day of the month following the month in which wages were paid. Quarterly returns are due on or before the last day of the month following the end of the quarter.

Source: W. Va. Code § 11-21-74(a); W. Va. Tax Division, Withholding Help and General Information

Not later than January 31 of each year, employers and payers must submit to the Tax Commissioner the annual reconciliation of West Virginia income tax withheld (Form WV/IT-103), together with state copies of all withholding tax statements (including W-2, W-2G, and 1099 forms) reflecting West Virginia tax withholding furnished to each employee or payee for the preceding calendar year.

Source: W. Va. Code § 11-21-74(a)

## Electronic filing requirement

For periods beginning after December 31, 2024, any employer that uses a payroll service or is required to file a withholding return for more than 10 employees must file the returns electronically. Failure to do so can result in a penalty of $25 per employee for whom the return was not filed electronically. Employers filing for 10 or fewer employees are encouraged, but not required, to file electronically using the state's MyTaxes system.

Source: W. Va. Tax Division, Withholding Help and General Information

Review status: Not yet human confirmed as of 2026-05-28.

West Virginia personal income tax starts with federal adjusted gross income (AGI) and applies state-specific additions and subtractions to arrive at West Virginia adjusted gross income. The modifications are set forth in W. Va. Code § 11-21-12 and numerous companion sections addressing specific categories of income and deductions.

## Modifications increasing federal AGI

Additions to federal AGI under W. Va. Code § 11-21-12(b) include (unless already included in federal AGI):

1. Interest on obligations of other states — Interest income on obligations of any state other than West Virginia or of a political subdivision of any other state (unless created by compact or agreement to which West Virginia is a party);

1. Interest or dividend income on certain U.S. obligations — Interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States that federal law exempts from federal income tax but not from state income taxes;

1. Disallowed deductions — Any deduction allowed when determining federal AGI for federal purposes that is not allowed under West Virginia's article for the taxable year;

1. Tax-exempt-carry interest — Interest on indebtedness incurred or continued to purchase or carry obligations or securities whose income is exempt from tax under West Virginia law, to the extent deductible in determining federal AGI;

1. Tax-exempt savings certificate interest — Interest on a depository institution tax-exempt savings certificate allowed as an exclusion from federal gross income under IRC § 128;

1. Lump-sum distributions separately taxed for federal purposes — The amount of a lump-sum distribution for which the taxpayer elected under IRC § 402(e) to be separately taxed for federal income tax purposes; and

1. Nonqualified medical-savings-account withdrawals — Amounts withdrawn from a medical savings account established under W. Va. Code §§ 33-15-20 or 33-16-15 that are used for a purpose other than payment of medical expenses.

Additional addback provisions exist in separate code sections. W. Va. Code § 11-21-12g requires an addback of the domestic production activities deduction (former IRC § 199) when determining federal AGI. W. Va. Code § 11-21-12j requires an addback for amounts withdrawn from a West Virginia ABLE Act account for non-qualified disability expenses to the extent previously deducted.

## Modifications reducing federal AGI

Subtractions from federal AGI under W. Va. Code § 11-21-12(c) include (to the extent included in federal AGI):

1. U.S. obligation interest — Interest income on obligations of the United States and its possessions;

1. West Virginia and U.S. authority obligations — Interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States or West Virginia that is exempt from state income taxes under federal or West Virginia law, including federal interest or dividends paid to shareholders of a regulated investment company under IRC § 852 for taxable years ending after June 30, 1987;

1. Amounts excluded from federal AGI under West Virginia law — Any amount included in federal AGI for federal purposes that is not included in federal AGI under West Virginia's article for the taxable year;

1. Retirement income from West Virginia and federal systems — Specified retirement income, including the first $2,000 of benefits from West Virginia's Public Employees Retirement System, State Teachers Retirement System, certain municipal police and fire pension plans, and certain federal retirement systems;

1. West Virginia law-enforcement and fire retirement income — Retirement income received in the form of pensions and annuities under any West Virginia police, West Virginia Firemen's Retirement System, West Virginia State Police Death, Disability and Retirement Fund, West Virginia State Police Retirement System, or West Virginia Deputy Sheriff Retirement System, including survivorship annuities;

1. Military retirement income — For taxable years beginning after December 31, 2017, all military retirement income (including retirement income from the regular Armed Forces, Reserves, and National Guard paid by the United States or West Virginia, including survivorship annuities) under W. Va. Code § 11-21-12(c)(7)(C);

1. Social Security benefits — The statute provides for a subtraction of Social Security benefits (including Old Age, Survivors and Disability Insurance Benefits under 42 U.S.C. § 401 et seq. and Supplemental Security Income under 42 U.S.C. § 1381 et seq.) included in federal AGI. The amount of the subtraction and any AGI limitations have varied by tax year. For tax years beginning on or after January 1, 2022, W. Va. Code § 11-21-12(c)(8)(A) allowed a subtraction of 100% of Social Security benefits, subject to an AGI limitation in subsection (B) — the deduction was allowed only when federal AGI of a married couple filing jointly did not exceed $100,000 (or $50,000 for a single individual or married individual filing separately). 2024 legislation (L. 2024, HB 4880, effective June 7, 2024) amended subsection (D) to eliminate the AGI limitation retroactively for tax years beginning on or after January 1, 2024. The current statute at subsections (D) and (E) sets different percentage exclusions for tax years 2025 (65%) and 2026 (100%), with AGI limitations in subsections (F) and (G), but practitioners should confirm the operative law for the tax year at issue, as this area has seen frequent legislative changes;

1. Medical savings account contributions and interest — Contributions from any source to a medical savings account established under W. Va. Code §§ 33-15-20 or 33-16-15, plus interest earned on the account (capped at $2,000 plus interest per individual per year; for married individuals filing jointly, the maximum deduction is computed separately for each);

1. Income prohibited from state taxation — Any other income that West Virginia is prohibited from taxing under federal law, including tier I railroad retirement benefits as defined in IRC § 86(d)(4).

Additional subtraction provisions exist in separate code sections. W. Va. Code § 11-21-12j authorizes a subtraction for contributions to a West Virginia ABLE Act account (under W. Va. Code §§ 16-48-1 et seq.) to the extent not already allowable as a federal deduction. W. Va. Code § 11-21-12l authorizes a decreasing modification for net income directly derived from a qualified opportunity zone business located in a West Virginia qualified opportunity zone for tax years beginning on or after January 1, 2019, subject to eligibility and duration requirements.

## Fiduciary adjustment and pass-through items

Under W. Va. Code § 11-21-12(d), a beneficiary of an estate or trust adds to or subtracts from federal AGI the beneficiary's share of the West Virginia fiduciary adjustment determined under W. Va. Code § 11-21-19.

Under W. Va. Code § 11-21-12(e), partners and S corporation shareholders determine their modification amounts relating to partnership or S corporation items of income, gain, loss, or deduction under W. Va. Code § 11-21-17.

## Effective dates

Changes enacted in 2000 apply to taxable years beginning after December 31, 2000. Changes enacted in 2002 apply to taxable years beginning after December 31, 2002. Changes enacted in 2019 apply to taxable years beginning after December 31, 2018. Changes enacted in 2024 apply retroactively to taxable years beginning after December 31, 2023 (W. Va. Code § 11-21-12(g)).

Source: W. Va. Code § 11-21-12

Source: W. Va. Code § 11-21-12g (IRC § 199 addback)

Source: W. Va. Code § 11-21-12j (ABLE Act modification)

Source: W. Va. Code § 11-21-12l (Qualified Opportunity Zone subtraction)