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

Line 21. OVERPAYMENT. If the sum of your

Enter total additions to income shown on line

Line 14. SENIOR CITIZEN TAX CREDIT FOR

58 of Schedule M on line 3. Enter total sub-

PROPERTY TAX PAID. If the amount of your

payments and credits (line 17) is larger than

your tax (line 11), enter the difference as the

tractions shown on line 71 of Schedule M on

federal adjusted gross income, as reported on

line 4.

Line 2, is equal to or less than 150% of the fed-

overpayment of your tax.

eral poverty guideline, enter the amount of al-

IF YOU DO NOT HAVE AN OVERPAYMENT,

Line 5. MODIFIED ADJUSTED GROSS IN-

lowable credit from form WV/SCTC-1. This form

COME. Enter the result of line 2 plus line 3

DO NOT COMPLETE LINES 22 THROUGH 25.

must be enclosed with the return to support

minus line 4.

Line 22. AMOUNT TO BE CREDITED TO

claimed credit

Line 6. LOW-INCOME EARNED INCOME EX-

YOUR 2006 ESTIMATED TAX ACCOUNT. En-

ter the amount of any overpayment you wish to

CLUSION. To determine if you qualify for this

Line 15. TAX CREDITS/EMPLOYMENT/

exclusion, refer to page 3.

have credited to your 2006 Estimated Tax ac-

NONFAMILY ADOPTION CREDITS. If you are

count.

claiming one or more of the credits listed enter

Line 7. EXEMPTIONS. Enter the number of

the total of such credits on this line. You must

exemptions claimed in Block II and multiply that

Line 23. WEST VIRGINIA CHILDREN’S

complete and attach the appropriate West Vir-

number by $2,000. If you claimed zero ex-

TRUST FUND funds community projects that

ginia schedule(s) to support the credit(s)

emptions, enter $500 on this line. Married

keep children free from abuse and neglect.

claimed (See TSD-110).

taxpayers filing separate returns, see page 31

Examples include public awareness activities,

school-based programs, programs for new par-

for additional instructions.

Line 16. CREDIT FOR INCOME TAX PAID TO

ents, and family resource centers.

Line 8. TAXABLE INCOME. Subtract lines 6

OTHER STATE(S). See instructions, page 32,

If you (and your spouse, if a joint return) wish to

and 7 from line 5 and enter the result on this

to determine if you are eligible to claim a Sched-

make a contribution, enter your total contribu-

line. If less than zero, enter zero.

ule E credit. Enter the total amount shown on

tion on line 23. Your overpayment will be re-

Line 9. TENTATIVE TAX. Calculate your ten-

line 81 of Schedule E. A completed Schedule

duced, or your payment increased, by this

tative tax as if you were a resident for the entire

E and a copy of the income tax return filed with

amount.

year by using the 2005 RATE SCHEDULES on

the state for which you are claiming credit MUST

If you do not have an overpayment and want to

page 35. Enter the result on line 9. If you are

be attached to this return. Failure to do so will

make a contribution, a check or money order for

subject to the Federal Alternative Minimum Tax

result in any claimed credit being disallowed.

tax due plus the desired contribution (line 23 plus

OR reported income from a medical savings

line 20) must be made payable to the West

account on line 57 of Schedule M, you must

Line 17. SUM OF PAYMENTS AND CRED-

Virginia State Tax Department and enclosed with

use Schedule T to compute your West Virginia

ITS. Enter the total of the applicable credits

your return.

income tax. Check the box if Schedule T was

against your tax (sum of lines 12 through 16).

used to calculate your tax and enter the amount

To learn more about the West Virginia Children’s

Line 18. BALANCE OF TAX DUE. If total tax

from Schedule T on line 9. See “Method of Tax

Trust Fund or to make a direct contribution, visit

(line 11) is larger than total tax credits (line 17),

Calculation”.

the website at or write

enter the difference on this line as the balance

to West Virginia Children’s Trust Fund,

Line 10. INCOME PERCENTAGE. Divide line

of tax due.

P. O. Box 5424, Charleston, West Virginia

1 by line 2 and carry the result to four deci-

Line 19. PENALTY DUE. If line 18 is more

25361 or call (304) 558-4637.

mal places.

than $600, you may be subject to penalty for

Line 24. DEDUCTIONS FROM OVERPAYMENT.

Line 11. WEST VIRGINIA INCOME TAX. Mul-

underpayment of estimated tax. Complete Form

Add lines 22 and 23. This amount will be sub-

tiply line 9 by line 10 and enter the result on

IT-210, to determine the penalty due.

tracted from the overpayment to determine

this line.

Enter on this line the penalty shown on line 15 or

your refund.

line 28 of your completed IT-210. This form must

Line 12. WEST VIRGINIA INCOME TAX WITH-

Line 25. REFUND. Subtract Line 24 from line

be attached to your return if you marked any of

HELD. Enter the amount of West Virginia in-

21 and enter the result as the amount of refund

the boxes in PART 1. If box D is marked, the

come tax withheld from your income. If you

due. To receive a refund of $2 or less, attach a

Annualized Income Worksheet must be at-

and your spouse are filing a joint return, enter

signed statement to your return requesting the

tached.

the combined total of West Virginia income tax

refund be sent to you.

If requesting a Waiver of Penalty or attaching

withheld on this line. A legible withholding tax

DIRECT DEPOSIT. You may have your refund

an Annualized Worksheet, check the box pro-

statement (Form W-2, W-2G, NRW-2 or 1099)

directly deposited into your bank account, pro-

vided on this line.

received from each employer or organization

viding the return contains no errors or does not

must be enclosed and must agree with the total

Line 20. BALANCE DUE THE STATE. Add

require special processing. Refunds of $2,000

reported on this line. Failure to enclose all state-

lines 18 and 19 and enter the result on this

or greater cannot be direct deposited.

ments will result in the disallowance of any un-

line. The payment voucher (page 2) and a

verified withholding credit claimed.

SIGNATURE. Your return MUST be signed. A

check or money order made payable to the

joint return must be signed by both husband

We s t V i r g i n i a Sta t e Ta x D e pa r t m e n t

Line 13. ESTIMATED TAX PAYMENTS. En-

and wife. If you and your spouse (if joint return)

should be enclosed with the return. Write

DO NOT sign the return, it WILL NOT be pro-

ter the total amount of estimated tax payments

your social security number and “2005

made by you (and spouse, if joint return) for

cessed. If the return is prepared by an autho-

Form IT-140NR/PY” on the check or money

rized agent of the taxpayer, the agent must also

taxable year 2005. Claim any 2004 overpay-

order. The Tax Department may convert

ment applied to 2005 estimated tax and any

sign on the line provided and enter his/her ad-

your check into an electronic transaction.

dress and telephone number below the signa-

payment made with West Virginia Application

Receipt of your check is considered your

for Extension of Time to File (Schedule L).

ture.

authorization for the Tax Department to con-

vert your check into an ACH Debit entry

If you wish for the Department to contact your

(electronic withdrawal) to your bank ac-

preparer regarding this return, check the box

count. Your check information will be cap-

on the line provided.

tured and reported on your bank statement,

including the check number.

Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident - 2005 Page 10

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