West Virginia State Income taxes can be prepared and e-filed with Federal Income Tax returns for the Individual using Tax2efile. Filing your West Virginia state income tax return applies if the taxpayer was a full-year resident of West Virginia they must file Form IT-140 for that particular tax year and the taxpayer is required to file a federal individual income tax return for that tax year regardless of where employed. The filer can be considered a resident of West Virginia if they spend more than 30 days in West Virginia intending to have West Virginia as their permanent residence, or if they are a domiciliary resident of Pennsylvania or Virginia and they maintain a physical presence in West Virginia for more than 183 days of the taxable year. The due date falls on April 15 of the tax year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.
If the taxpayer was a part-year resident of West Virginia they must file a tax return for that particular tax year. If the resident is residing less than 12 months during the tax year. The taxpayer will be taxed on all income they earned while they were a resident.
If the taxpayer did not reside in the tax year in West Virginia they are considered as a Non-resident of West Virginia. If the filer was a non-resident and their federal adjusted gross income included taxable income from West Virginia sources.