West Virginia Code
Chapter 11. Taxation
Article 21. Personal Income Tax

§11-21-4a. Rate of Tax -- Taxable Years Beginning on or After January 1, 1963, and Before January 1, 1970 - (a) Rate of tax on individuals, heads of households, estates...

§11-21-4b. Same -- Taxable Years Beginning on or After January 1, 1970, and Before January 1, 1971 - (a) Rate of tax on individuals, heads of households, estates...

§11-21-4c. Rate of Tax -- Taxable Periods Beginning on or After January 1, 1971 and Ending Before April 1, 1983 - (a) Rate of tax on individuals, heads of households, estates...

§11-21-4d. Rate of Tax -- Taxable Periods Beginning on or After April 1, 1983 - (a) Rate of tax on individuals, estates and trusts. --...

§11-21-4e. Rate of Tax -- Taxable Years Beginning on or After January 1, 1987 - (a) Rate of tax on individuals (except married individuals filing...

§11-21-4f. Effect of Rate Changes During Taxable Year - (a) If any rate of tax imposed by this article...

§11-21-5. Optional Tax for Certain Resident Individuals - (a) General. -- The Tax Commissioner may promulgate tables enabling...

§11-21-6. Accounting Periods and Methods - (a) Accounting periods. -- A taxpayer's taxable year under this...

§11-21-7. Resident and Nonresident Defined - (a) Resident individual. -- Resident individual means an individual: (1)...

§11-21-8. Credits Against Tax - (a) Business and occupation tax credit.--A credit shall be allowed...

§11-21-8a. Credit for Qualified Rehabilitated Buildings Investment - A credit against the tax imposed by the provisions of...

§11-21-8b. Definitions - (a) "Certified historic structure" means any building located in this...

§11-21-8c. Procedures - Application and processing procedures for provisions of this section shall...

§11-21-8d. Standards - All standards including the secretary of the interior standards and...

§11-21-8e. Carryback, Carryforward - (a) Any unused portion of the credit for qualified rehabilitated...

§11-21-8f. Disclosure of Credit Applications and Grants - The Tax Commissioner shall require disclosure of information regarding credits...

§11-21-8g. Credit for Qualified Rehabilitated Residential Building Investment - (a) A credit against the tax imposed by the provisions...

§11-21-8h. Distribution, Sale, Transfer or Assignment of Qualified Rehabilitated Building Investment Tax Credit - (a) Any person eligible for credit under section eight-a or...

§11-21-9. Meaning of Terms - (a) Any term used in this article has the same...

§11-21-9a. Pledge of Credit or Collateral by Endorser, Guarantor or Accommodator Not to Constitute Investment in Borrower - Any person pledging his credit or collateral as an endorser,...

§11-21-10. Low Income Exclusion - (a) Earned income exclusion. -- In the case of an...

§11-21-10a. Credit for Nonfamily Adoption - A one time credit against the tax imposed by the...

§11-21-11. West Virginia Taxable Income of Resident Individual - (a) General. -- The West Virginia taxable income of a...

§11-21-12. West Virginia Adjusted Gross Income of Resident Individual - (a) General. — The West Virginia adjusted gross income of...

§11-21-12a. Additional Modification Reducing Federal Adjusted Gross Income - In addition to amounts authorized to be subtracted from federal...

§11-21-12b. Combat Pay Exempt - Combat pay received for Desert Shield service, as defined in...

§11-21-12c. Deduction for Long-Term Care Insurance - For taxable years beginning on and after January 1, 2000,...

§11-21-12d. Additional Modification Reducing Federal Adjusted Gross Income - (a) In addition to amounts authorized to be subtracted from...

§11-21-12e. Additional Modification Reducing Federal Adjusted Gross Income - §11-21-12e. Additional modification reducing federal adjusted gross income. (a) For...

§11-21-12f. Additional Modification Increasing Federal Adjusted Gross Income - In addition to amounts added to federal adjusted gross income...

§11-21-12g. Additional Modification Increasing Federal Adjusted Gross Income; Disallowance of Deduction Taken Under Internal Revenue Code Section 199 - (a) In addition to amounts added to federal taxable income...

§11-21-12h. Repeal of Section Relating to Additional Modification Reducing Federal Adjusted Gross Income Relating to Tolls for Travel on West Virginia Toll Roads and Paid Electronically Through Use of Parkways Authority Commuter (Pac) Cards - That 11-21-12h of the Code of West Virginia, 1931, as...

§11-21-12i. Decreasing Modification Reducing Federal Adjusted Gross Income for Qualifying Contribution to a Qualified Trust Maintained for the Benefit of a Child With Autism; Effective Date - (a) In addition to amounts authorized to be subtracted from...

§11-21-12j. Modifications to Federal Adjusted Income - (a) In addition to amounts authorized to be subtracted from...

§11-21-12k. Additional Modification Reducing Federal Adjusted Gross Income for Shareholders of S Corporations and Members of Limited Liability Companies Engaged in Banking Business - (a) For taxable years beginning on and after January 1,...

§11-21-12l. Decreasing Modification Reducing Federal Adjusted Gross Income for the Net Income of Qualified Opportunity Zone Businesses; Effective Date - (a) General. — In addition to the amounts authorized to...

§11-21-12m. Additional Modifications Related to a Jumpstart Savings Account - (a) Modification for contributions. (1) For taxable years beginning on...

§11-21-13. West Virginia Deduction of Resident Individual - The West Virginia deduction of a resident individual shall be...

§11-21-14. West Virginia Standard Deduction of a Resident Individual - (a) General. -- The West Virginia standard deduction of a...

§11-21-15. West Virginia Itemized Deduction of a Resident Individual - (a) General. -- If federal taxable income of a resident...

§11-21-16. West Virginia Personal Exemptions of Resident Individual - (a) General. -- For any tax imposed under the provisions...

§11-21-17. Resident Partners - (a) Partners modifications. — In determining West Virginia adjusted gross...

§11-21-17a. Resident Shareholders of S Corporations - (a) S corporation shareholders modifications. — In determining West Virginia...

§11-21-18. West Virginia Taxable Income of Resident Estate or Trust - The West Virginia taxable income of a resident estate or...

§11-21-19. Share of Resident Estate, Trust or Beneficiary in West Virginia Fiduciary Adjustment - (a) General. -- An adjustment shall be made in determining...

§11-21-20. Credit for Income Tax of Another State - (a) General. -- A resident shall be allowed a credit...

§11-21-21. Senior Citizens' Tax Credit for Property Tax Paid on First $20,000 of Taxable Assessed Value of a Homestead in This State - (a) Allowance of credit. -- (1) A low-income person who...

§11-21-22. Low-Income Family Tax Credit - In order to eliminate West Virginia personal income tax on...

§11-21-22a. Definitions - When used in this section and sections twenty-two, twenty-two-b and...

§11-21-22b. Amount of Credit - (a) For each taxable year beginning on or after January...

§11-21-22c. Administration - The Tax Commissioner may propose legislative rules for promulgation in...

§11-21-23. Refundable Credit for Real Property Taxes Paid in Excess of Four Percent of Gross Household Income - (a) For the tax years beginning on or after January...

§11-21-24. Senior Citizen Property Tax Relief Credit for Tax Years Beginning Before 2012 - (a) Definitions. -- As used in this section, the following...

§11-21-25. Nonrefundable Credit for Matching Contribution to Employee S Jumpstart Savings Account - (a) A nonrefundable credit against the tax imposed by the...

§11-21-30. Computation of Tax on Income of Nonresidents and Part-Year Residents - §11-21-30. Computation of tax on income of nonresidents and part-year...

§11-21-31. Mobile Employee Exclusion From State Source Income - (a) As used in this section: (1) "Professional athlete" means...

§11-21-32. West Virginia Source Income of Nonresident Individual - (a) General. -- The West Virginia source income of a...

§11-21-37. Nonresident Partners and Shareholders of S Corporations - (a) Portion derived from West Virginia sources. -- (1) In...

§11-21-37a. Allocation and Apportionment of Income of Nonresidents From Multistate Business Activity - (a) Notwithstanding any provision of 11-21-37 of this code to...

§11-21-37b. Special Apportionment Rules - (a) General. — The Legislature hereby finds that the general...

§11-21-37c. Special Apportionment Rules - Financial Organizations - (a) General. — The Legislature hereby finds that the general...

§11-21-38. West Virginia Source Income of Nonresident Estate or Trust - (a) General. -- The West Virginia source income of a...

§11-21-39. Share of Nonresident Estate, Trust or Beneficiary in Income From West Virginia Sources - (a) General. -- The share of a nonresident estate or...

§11-21-40. Credit for Income Tax of State of Residence - (a) General. -- A nonresident shall be allowed a credit...

§11-21-41. Special Case in Which a Nonresident Need Not File West Virginia Income Tax Return - A nonresident individual, who at no time during the taxable...

§11-21-42. Military Incentive Tax Credit - Every employer entitled to receive a tax credit against his...

§11-21-43. Credit for Consumers Sales and Service Tax and Use Tax Paid - The tax imposed by this article shall be subject to...

§11-21-44. West Virginia Source Income of Part-Year Resident Individuals - (a) Individuals. -- The West Virginia source income of a...

§11-21-51. Returns and Liabilities - (a) General. -- On or before the fifteenth day of...

§11-21-51a. Composite Returns - (a) Nonresident individuals who are required by this article to...

§11-21-52. Time and Place for Filing Returns and Paying Tax - A person required to make and file a return under...

§11-21-53. Signing of Returns and Other Documents - (a) General. -- Any return, declaration, statement or other document...

§11-21-54. Electronic Filing for Certain Tax Preparers - (a) If an income tax return preparer filed more than...

§11-21-55. Declaration of Estimated Tax - (a) Requirement of declaration. -- Every resident and nonresident individual...

§11-21-56. Payments of Estimated Tax - (a) General. -- The estimated tax with respect to which...

§11-21-57. Extensions of Time - (a) General. -- The Tax Commissioner may grant a reasonable...

§11-21-58. Requirements Concerning Returns, Notices, Records and Statements - (a) General. -- The Tax Commissioner may prescribe regulations as...

§11-21-59. Report of Change in Federal Taxable Income - (a) Unless the provision of §11-21A-1 et seq. of this...

§11-21-59a. Report of Change in Taxes Paid to Other States - (a) If the amount of any individual taxpayers income tax...

§11-21-60. Change of Election - Any election expressly authorized by this article may be changed...

§11-21-61. Extension of Time for Performing Certain Acts Due to Desert Shield Service - (a) General rule. -- For purposes of applying this article...

§11-21-62. Income Taxes of Members of Armed Forces on Death - (a) General rule. -- In the case of any individual...

§11-21-71. Requirement of Withholding Tax From Wages - (a) General. -- Every employer maintaining an office or transacting...

§11-21-71a. Withholding Tax on West Virginia Source Income of Nonresident Partners, Nonresident S Corporation Shareholders, and Nonresident Beneficiaries of Estates and Trusts - (a) General rule. — For the privilege of doing business...

§11-21-71b. Withholding Tax on West Virginia Source Income of Nonresidents - (a) (1) In this section the following words have the...

§11-21-72. Information Statement for Employee - Every employer required to deduct and withhold tax under this...

§11-21-73. Credit for Tax Withheld - Wages upon which tax is required to be withheld shall...

§11-21-74. Filing of Employer’s Withholding Return and Payment of Withheld Taxes; Annual Reconciliation; E-Filing Required for Certain Tax Preparers and Employer - (a) General. — Every employer required to deduct and withhold...

§11-21-75. Employer's Liability for Withheld Taxes - Every employer required to deduct and withhold tax under this...

§11-21-76. Employer's Failure to Withhold - If an employer fails to deduct and withhold tax as...

§11-21-77. Extension of Withholding to Certain Lottery Winnings; Lottery Winnings Source Income - (a) Lottery winnings subject to withholding. — Gross prizes, as...

§11-21-93. Personal Income Tax Reserve Fund - (a) Of the revenue collected under this article the State...

§11-21-94. Effective Date; Severability - (a) Effective date. -- The provisions of this article shall...

§11-21-94a. Effective Date - The provisions of this article as amended or added by...

§11-21-95. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...

§11-21-96. Dedication of Personal Income Tax Proceeds - (a) There is hereby dedicated an annual amount of $45...

§11-21-97. Tax Credit for Employers Providing Child Care for Employees - (a) Definitions. As used in this section, the term: (1)...

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West Virginia Code Chapter 11. Taxation Article 21. Personal Income Tax

West Virginia Code
Chapter 11. Taxation
Article 21. Personal Income Tax