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

GENERAL INFORMATION

Who is a Resident

Filing Status

A resident is an individual who:

Deceased Taxpayer’s Return

Your filing status determines the tax rate. There

spends more than 30 days in West

are three (3) filing status categories for state in-

A return must be filed for a taxpayer who died

Virginia with the intent of West

come tax purposes:

during the taxable year. The word “DECEASED”

Virginia becoming his/her permanent

and the date of death should appear after his or

(1) Single, head of household or widow(er)

residence; or

her first name. If a joint federal return was filed

with dependent child.

maintains a physical presence in West

for the deceased and the surviving spouse, the

Virginia for more than 183 days of the

(2) Married filing jointly. You must have filed

West Virginia return may be filed jointly for them.

taxable year, even though he/she may

a joint federal return to be eligible to file

If a refund is expected, a completed Schedule F

also be considered a resident of an-

a joint state return. If you filed a joint

must be attached to the return so that the re-

other state.

federal return, you may elect to file your

fund can be issued to the surviving spouse or to

A resident must file Form (IT-140).

state return as either “Married filing jointly”

the decedent’s estate.

Who is a Nonresident/Part-Year Resident

using the state’s tax rate Schedule I or

A nonresident is an individual who is:

as “Married filing separately” (see item

Surviving Spouse

a resident of another state who does

3).

Regardless of age, a surviving spouse of a de-

not maintain a physical presence within

(3) Married filing separately. If you are mar-

cedent may be eligible for a modification reduc-

West Virginia and does not spend more

ried but filed separate federal returns, you

ing his/her income up to $8,000 provided he or

than 183 days of the taxable year within

MUST file separate state returns. If you

she did not remarry before the end of the tax-

West Virginia; or

filed a joint federal return, you may elect

able year. The modification is claimed on Sched-

a resident of West Virginia who spends

to file joint or separate state returns. If

ule M. The decedent must have attained the

not more than 30 days of the taxable

you file separate returns you must use

age of 65 prior to his/her death or regardless of

year in West Virginia, and maintains a

the “Married filing separately” tax rate

age, must have been certified as permanently

permanent place of residence outside

Schedule II to determine your state tax.

and totally disabled. See specific definitions and

West Virginia.

Any taxpayer who is married but filing

line-by-line instructions to determine if you qualify

separate returns and claims more than

for this modification.

A part-year resident is an individual who changes

one personal exemption must complete

A surviving spouse that has not remarried at any

Schedule G (page 22) to document his

his residence either:

time before the end of the taxable year for which

or her personal exemptions.

from West Virginia to another state, or

the return is being filed, may claim an additional

from another state to West Virginia dur-

Exemptions

exemption for the two (2) taxable years follow-

ing the taxable year.

ing the year of the death of his/her spouse.

The West Virginia personal exemption allowance

A nonresident/part-year resident must file Form

is $2,000 per allowable exemption or $500 for

Injured Spouse

(IT-140NR/PY).

zero exemptions. Your West Virginia personal

You may be considered an injured spouse if you

exemptions are the same as your federal exemp-

Special Nonresident

file a joint return and all or part of your refund

tions. If you claim zero on your federal return

Residents of Kentucky, Maryland, Ohio, Penn-

was, or is expected to be, applied against your

(because you are claimed as a dependent on

sylvania, or Virginia whose only source of West

spouse’s past due child support payments or a

another person’s return) you must claim zero on

Virginia income is from wages and salaries may

prior year tax liability. You must file an injured

your West Virginia return.

file Special Nonresident Form (IT-140NRS).

spouse allocation form (Form WV-8379) to claim

your part of the refund if all three of the follow-

Low-Income Earned Income Exclusion

ing apply:

Federal Return not Required

You may be eligible to claim the low-income

(1) If you are not required to pay the past

earned income exclusion if you received earned

You are required to file a West Virginia return

due amount.

income (see definition) during the taxable year

even though you are not required to file a federal

(2) You received and reported income (such

and:

return if:

as wages, taxable interest, etc.) on a joint

your West Virginia adjusted gross in-

(1) Your filing status is single, married filing

return.

come is greater than your allowable de-

jointly, head of household or widow(er)

(3) You made and reported payments such

duction for personal exemptions

with a dependent child and your federal

as West Virginia tax withheld from your

($2,000 per exemption) or

adjusted gross income is $10,000 or less;

wages or estimated tax payments.

$500 if you claim zero exemptions.

If all of the above apply and you want your share

(2)

Your filing status is married filing sepa-

Your income and number of exemptions are to

of the refund shown on the joint return refunded,

rately and your federal adjusted gross

be determined as if you had been required to file

you must:

income is $5,000 or less.

a federal return.

(1)

Check the injured spouse box on the

This exclusion may be taken even if you are

Filing Requirements for Children Under Age 14

front of the return.

claimed as a dependent on someone else’s

Who Have Unearned (Investment) Income

return.

(2) Complete the West Virginia Injured

Spouse Allocation Form, WV-8379.

Any child under the age of 14, who has invest-

EARNED INCOME includes wages, salaries,

ment income, and whose parents qualify and

(3) Attach the completed form to the back

tips, and other employee compensation. Earned

elect to report that income on their return, is not

of the West Virginia personal income tax

Income also includes any net taxable earnings

required to file a return with the State of West

from self-employment reported on the federal

form you are filing.

Virginia. This election is made in accordance

Schedule C.

DO NOT mark the injured spouse box unless

with federal guidelines.

you qualify as an injured spouse and have at-

EARNED INCOME does not include interest,

Any child under the age of 14 whose income is

tached the completed form to your return. This

dividends, retirement income in the form of pen-

not reported on his/her parent’s return must file

will cause a delay in the processing of your re-

sions or annuities, and any other income that is

his/her own West Virginia return and report all of

fund.

not employee compensation. Earned income

his/her income. If the child is claimed as an ex-

does not include income received for services

emption on their parent’s return, he/she must

provided by an individual while he or she is an

claim zero exemptions on the state return and

inmate at a penal institution.

claim a $500 personal exemption allowance.

Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident - 2005 Page 3

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