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

Line 67. OTHER DEDUCTION(S). Enter here

Line 68(b). $8,000 is the maximum modification

Line 69. INCOME RECEIVED BY SURVIVING

payment(s) for premiums paid for a long-term

allowed for each senior citizen or disabled tax-

SPOUSE. If you are the surviving spouse (re-

care insurance and contribution(s) made to a

payer under state law.

gardless of age) of a decedent who had attained

West Virginia Medical Savings Account, but only

the age of 65 OR was certified as permanently

Line 68(c). Enter the total shown for each spouse

to the extent the amount is not already allow-

and totally disabled (regardless of age) prior to

as deductions from lines 59 through 62 of

able as a deduction when arriving at your fed-

his/her death, you may take a modification if you

Schedule M. Your maximum deduction on line

eral adjusted gross income.

receive taxable income from any source not in-

68(b) is reduced by this amount.

cluded on line 68. This is a one-time modifica-

Line 68. SENIOR CITIZENS OR DISABILITY

Line 68(d). Subtract line 68(c) from line 68(b) for

tion and must be claimed on the annual income

DEDUCTIONS. Taxpayers MUST be age 65 or

each spouse. If line 68(c) is larger than line 68(b),

tax return in the year following the year in which

older or certified as permanently and totally dis-

enter zero on line 68(d).

the death of the spouse occurred. If your total

abled during 2005 to receive this deduction. If

deductions from income shown on lines 59, 60,

Compare the amounts shown on lines 68(a) and

you and/or your spouse meet these require-

61 and 68 are $8,000 or more, you are not eli-

68(d) for each spouse. Enter the smaller of these

ments, complete this line. If filing a joint return,

gible for an additional modification on line 69.

two amounts on line 68 for that spouse. ONLY

income must be allocated according to which

THE INCOME OF THE SPOUSE WHO MEETS

spouse actually received it. Joint income should

Line 70. Add lines 59 through 69 for each col-

THE ELIGIBILITY REQUIREMENTS QUALI-

be divided between husband and wife in the ra-

umn and enter the results here.

FIES FOR THE REDUCING INCOME MODIFI-

tio of their respective percentage of ownership.

Line 71. TOTAL SUBTRACTIONS. Combine

CATION. If one spouse only has $4,000 in in-

(See example on page 8).

Columns A and B from line 70 and enter the re-

come, then the maximum deduction for that

Line 68(a). Enter all income (for each spouse, if

sult here and on line 4 of Form IT-140NR/PY.

spouse is $4,000.

joint return) which has not been reported on lines

59 through 67 of Schedule M.

INSTRUCTIONS FOR SCHEDULE T

You are required to complete Schedule T if:

ternative Minimum Tax, excluding the nontaxable

The amount to be entered on line 1 of Schedule

income, for purposes of calculating your West

T is the Federal Alternative Minimum Tax shown

your 2005 federal total tax includes an

Virginia Minimum Tax. The amount entered on

on federal Form 6251.

amount of Alternative Minimum Tax; or

line 1 of Schedule T should be this recomputed

NOTE: If you received interest income which is

you made a withdrawal from a medical

Federal Alternative Minimum Tax.

specifically exempt from taxation by the West

savings account not previously desig-

Complete lines 7 and 8 if you made a withdrawal

Virginia Code (including interest received from

nated for use for nonmedical purposes,

from a medical savings account not used for

West Virginia Housing Development Authority

and is subject to the twenty percent

medical purposes. The amount shown on line 8

Bonds) which is included in your federal base

(20%) surtax.

must be added to line 6 to determine your total

income, you must recompute your Federal Al-

West Virginia tax liability.

INSTRUCTIONS FOR SCHEDULE G - MARRIED TAXPAYERS FILING SEPARATE RETURNS

Married taxpayers who file separate federal re-

If one spouse was a resident of West Virginia for

The spouse who is a resident for the entire year

turns MUST also file separate state returns. If a

the entire taxable year and the other spouse a

must report their income on Form IT-140. The

joint return is filed for federal income tax pur-

nonresident for the entire taxable year and they

spouse who is a part-year resident must use

poses, you may elect to file either a joint or sepa-

filed a joint federal income tax return, they may

Form IT-140NR/PY.

rate state return. When joint federal but sepa-

choose to file as residents of West Virginia on a

rate state returns are filed, each spouse must

joint return. The total income earned by each

Taxpayers who are married and filing sepa-

compute his or her West Virginia adjusted gross

spouse for the entire year, regardless of where

rate returns must calculate their tax using

income separately as if the federal adjusted gross

earned, must be reported on the joint return as

RATE SCHEDULE II. Any taxpayer who is

income of each had been determined on sepa-

taxable to West Virginia. If one spouse was a

married, filing separate returns and claiming

rately filed federal returns.

resident for the entire taxable year and the other

more than one personal exemption must

spouse a part-time resident of West Virginia,

complete Schedule G to document his or her

separate returns must be filed.

personal exemptions.

INSTRUCTIONS FOR PURCHASER’S USE TAX RETURN

Purchaser’s Use Tax is a 6 percent tax on the

Do not mail use tax return with your per-

Line 1. Enter total purchases subject to use tax

sonal income tax return.

use of tangible personal property or services in

on which 6 percent sales tax has not been paid.

West Virginia where Sales Tax has not been paid.

MAIL TO:

Use Tax applies to the following: internet pur-

Line 2. Multiply Line 1 by 6 percent (.06).

chases, magazine subscriptions, mail-order pur-

West Virginia State Tax Department

chases, out-of-state purchases, telephone pur-

Line 3. Enter any sales tax paid to another state.

chases originating out-of-state, TV shopping net-

Internal Auditing Division

Amount cannot exceed 6 percent of total pur-

P.O. Box 11412

works and other purchases of taxable items. A

chases.

credit will be granted for any sales tax paid to

Charleston, WV 25339-1412

another state up to the full amount of West Vir-

Line 4. Subtract Line 3 from Line 2 and enter

ginia Use Tax liability (6 percent).

tax due.

Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident - 2005 Page 19

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