Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident

Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident - 2005

West Virginia

2005

Personal Income Tax Forms and Instructions

Resident & Nonresident/Part-Year Resident

ELECTRONIC SERVICES

It’s fast, accurate, secure and the preferred method for filing. Taxpayers who file electronically get their refunds faster than those who

file paper returns. Visit for additional information on electronic services.

Free Filing - West Virginia, in partnership with an alliance of tax software companies, offers free electronic filing. This program is

accessible through the West Virginia State Tax Department’s website using the Free Income Tax Online Filing link.

On-line Filing - Taxpayers using this method can file from their home computer. Both state and federal returns must be

transmitted at the same time. Free services may be available for those who qualify.

PAYMENT OPTIONS

Returns filed with a balance of tax due may use any of the following payment options.

Payment voucher

IT-140R - Use this voucher to make a payment if filing a paper return (see page 2).

IT-140V - Use this voucher to make a payment if filing electronically. Do not enclose a copy of the return when using this

payment option.

Electronic Funds Transfer - Allows the tax payment to be deducted automatically from a checking account. You may

elect to authorize the withdrawal to occur at the time the return is filed or delay payment until the tax due date, April 15.

Payment by credit card - Payments can be made through Official Payments Corp. using your Visa® Card, Discover® Card,

American Express® Card or MasterCard®.

Credit card payments may be made by telephone. Call 1-800-2PAYTAX

or over the Internet by visiting

and clicking on the “Payment Center” link. Enter Jurisdiction Code 5700 when prompted. The

internet option is available to everyone.

Both options will be processed by Official Payments Corporation, a private credit card payment service provider. A

convenience fee of 2.5% will be charged to your credit/debit card. The State will not receive this fee. You will be informed of

the exact amount of the fee before you complete your transaction. After you complete your transaction, you will be given a

confirmation number, which you should keep for your records.

NEW FOR 2005

Increasing modification for Schedule M. The American Jobs Creation Act (Section 199 Internal Revenue Code), see page 4.

West Virginia State Tax Department

PRST STD

P. O. Box 1071

U.S. POSTAGE

Charleston, West Virginia 25324-1071

PAID

State of WV

Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident - 2005