(a) General. -- The West Virginia standard deduction of a resident individual, or of husband and wife whose West Virginia taxable income is determined jointly, shall be ten per centum of West Virginia adjusted gross income or $1,000, whichever is less.
(b) Husband and wife determining income separately. -- The West Virginia standard deductions of husband and wife whose West Virginia taxable incomes are determined separately (whether or not on a single form) shall not exceed ten per centum of the aggregate of their separate West Virginia adjusted gross incomes or $1,000, whichever is less, but may be taken by either or divided between them in such proportions as they may elect.
(c) Expiration. -- The West Virginia standard deduction provided in this section shall not apply to taxable years beginning after December 31, 1986.
Structure West Virginia Code
Article 21. Personal Income Tax
§11-21-1. Legislative Findings
§11-21-2. Short Title; Arrangement and Classification
§11-21-3. Imposition of Tax; Persons Subject to Tax
§11-21-4. Rate of Tax -- Taxable Years Ending Prior to January 1, 1963
§11-21-4b. Same -- Taxable Years Beginning on or After January 1, 1970, and Before January 1, 1971
§11-21-4d. Rate of Tax -- Taxable Periods Beginning on or After April 1, 1983
§11-21-4e. Rate of Tax -- Taxable Years Beginning on or After January 1, 1987
§11-21-4f. Effect of Rate Changes During Taxable Year
§11-21-5. Optional Tax for Certain Resident Individuals
§11-21-6. Accounting Periods and Methods
§11-21-7. Resident and Nonresident Defined
§11-21-8a. Credit for Qualified Rehabilitated Buildings Investment
§11-21-8e. Carryback, Carryforward
§11-21-8f. Disclosure of Credit Applications and Grants
§11-21-8g. Credit for Qualified Rehabilitated Residential Building Investment
§11-21-10. Low Income Exclusion
§11-21-10a. Credit for Nonfamily Adoption
§11-21-11. West Virginia Taxable Income of Resident Individual
§11-21-12. West Virginia Adjusted Gross Income of Resident Individual
§11-21-12a. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12c. Deduction for Long-Term Care Insurance
§11-21-12d. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12e. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12f. Additional Modification Increasing Federal Adjusted Gross Income
§11-21-12j. Modifications to Federal Adjusted Income
§11-21-12m. Additional Modifications Related to a Jumpstart Savings Account
§11-21-13. West Virginia Deduction of Resident Individual
§11-21-14. West Virginia Standard Deduction of a Resident Individual
§11-21-15. West Virginia Itemized Deduction of a Resident Individual
§11-21-16. West Virginia Personal Exemptions of Resident Individual
§11-21-17a. Resident Shareholders of S Corporations
§11-21-18. West Virginia Taxable Income of Resident Estate or Trust
§11-21-19. Share of Resident Estate, Trust or Beneficiary in West Virginia Fiduciary Adjustment
§11-21-20. Credit for Income Tax of Another State
§11-21-22. Low-Income Family Tax Credit
§11-21-24. Senior Citizen Property Tax Relief Credit for Tax Years Beginning Before 2012
§11-21-25. Nonrefundable Credit for Matching Contribution to Employee S Jumpstart Savings Account
§11-21-30. Computation of Tax on Income of Nonresidents and Part-Year Residents
§11-21-31. Mobile Employee Exclusion From State Source Income
§11-21-32. West Virginia Source Income of Nonresident Individual
§11-21-37. Nonresident Partners and Shareholders of S Corporations
§11-21-37a. Allocation and Apportionment of Income of Nonresidents From Multistate Business Activity
§11-21-37b. Special Apportionment Rules
§11-21-37c. Special Apportionment Rules - Financial Organizations
§11-21-38. West Virginia Source Income of Nonresident Estate or Trust
§11-21-39. Share of Nonresident Estate, Trust or Beneficiary in Income From West Virginia Sources
§11-21-40. Credit for Income Tax of State of Residence
§11-21-41. Special Case in Which a Nonresident Need Not File West Virginia Income Tax Return
§11-21-42. Military Incentive Tax Credit
§11-21-43. Credit for Consumers Sales and Service Tax and Use Tax Paid
§11-21-44. West Virginia Source Income of Part-Year Resident Individuals
§11-21-51. Returns and Liabilities
§11-21-52. Time and Place for Filing Returns and Paying Tax
§11-21-53. Signing of Returns and Other Documents
§11-21-54. Electronic Filing for Certain Tax Preparers
§11-21-55. Declaration of Estimated Tax
§11-21-56. Payments of Estimated Tax
§11-21-58. Requirements Concerning Returns, Notices, Records and Statements
§11-21-59. Report of Change in Federal Taxable Income
§11-21-59a. Report of Change in Taxes Paid to Other States
§11-21-61. Extension of Time for Performing Certain Acts Due to Desert Shield Service
§11-21-62. Income Taxes of Members of Armed Forces on Death
§11-21-71. Requirement of Withholding Tax From Wages
§11-21-71b. Withholding Tax on West Virginia Source Income of Nonresidents
§11-21-72. Information Statement for Employee
§11-21-73. Credit for Tax Withheld
§11-21-75. Employer's Liability for Withheld Taxes
§11-21-76. Employer's Failure to Withhold
§11-21-77. Extension of Withholding to Certain Lottery Winnings; Lottery Winnings Source Income
§11-21-93. Personal Income Tax Reserve Fund
§11-21-94. Effective Date; Severability
§11-21-95. General Procedure and Administration
§11-21-96. Dedication of Personal Income Tax Proceeds
§11-21-97. Tax Credit for Employers Providing Child Care for Employees