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

(1) To correct a previously filed West Virginia

The applicable interest rate for taxable year

overpayment of $2 or less, you must attach a

2005 for tax underpayments is nine and one-

return; or

signed statement to your return requesting that

half percent (9.5%).

the refund be sent to you.

(2) You filed an amended federal income tax

return and that change affected your

Penalties (i.e. Additions to Tax) for late filing can

Payment of Tax Due

West Virginia tax liability; or

be avoided by sending in your return by the due

date. The law provides a penalty of five percent

The balance of tax due must be paid in full on or

(3) The Internal Revenue Service makes any

(5%) of the tax due for each month, or part of a

before April 17, 2006. Make your check or money

change to your federal return (i.e., change

month, the return is late up to a maximum of

order payable to the West Virginia State Tax

in federal adjusted gross income, change

twenty-five percent (25%) unless you can show

Department. If your check is returned for “in-

in exemptions, etc.).

reasonable cause for delay.

sufficient funds” or “uncollected funds” the De-

If a change is made to your federal return an

partment reserves the right to collect such funds

amended return must be filed within ninety (90)

The law provides an additional penalty for not

electronically.

days. Indicate on the return which tax year you

paying tax when due. This penalty is one-half of

are amending. A copy of your amended federal

one percent (1/2 of 1%) of the unpaid amount

Prior Year Tax Liabilities

income tax return must be attached to the

for each month or part of a month the tax re-

amended return.

mains unpaid, up to a maximum of twenty-five

Taxpayers who have delinquent tax liabilities,

percent (25%).

If the amended return is filed after the due date,

State or Federal, may not receive the full amount

interest and penalty for late payment will be

of their tax refund. If you have an outstanding

The West Virginia Tax Crimes and Penalties Act

charged on any additional tax due. An additional

state or federal tax lien, your refund will be re-

makes penalties more severe for failing to file a

penalty will be assessed if you fail to report any

duced and applied to your past due liability. If a

return or pay any tax when due, or for making a

change to your federal return within the pre-

portion of your refund is captured, you will re-

false return or certification. The mere fact that

scribed time.

ceive a notice and a check for the balance of the

the figures you report on your state return are

refund. Any final unpaid West Virginia Personal

taken from your federal return will not relieve you

IRS Information Exchange

Income Tax liabilities may be referred to the

from the imposition of penalties because of neg-

United States Treasury Department in order to

The West Virginia State Tax Department and the

ligence or for filing a false or fraudulent return.

capture that amount from your Federal Income

Internal Revenue Service consistently share tax

The statue of limitations for prosecuting these

Tax Refund.

information including results of any audits. Dif-

offenses has been extended to three years after

ferences, other than those allowed under state

the offense was committed.

Amended Return Required

law, will be identified and may result in the as-

sessment of a negligence penalty. Taxpayers

You must file a West Virginia Amended Return,

Refund of Overpayment

so identified will be subject to further investiga-

Form IT-140X if any of the following conditions

A return must be filed to obtain a refund of any

tion and future audits.

occur:

overpayment. In order to receive a refund of an

LINE-BY-LINE INSTRUCTIONS - RESIDENT FORM IT-140

Line 1. FEDERAL ADJUSTED GROSS IN-

SECTION B — Filing Status. CHECK ONLY

The beginning point for your West Virginia

COME. Enter your federal adjusted gross in-

ONE, according to the type of return you are fil-

return is the federal adjusted gross income,

come as shown on federal Form 1040, 1040A,

ing. If you are married but filing separate re-

unless you are married filing separate returns.

or 1040EZ, depending upon which federal form

turns enter your spouse’s name in the space pro-

Married taxpayers filing separate returns should

you file.

vided in Section B and his/her social security

see page 31 for additional instructions.

number in Section A. See page 3, for more in-

Line 2. ADDITIONS TO INCOME (see page 7).

SECTION A — Name(s) and Address. If you

formation on married taxpayers filing separate

Enter the total additions to income shown on line

received a booklet with a label, and the informa-

returns.

29 of Schedule M. If the addition can be clearly

tion is not correct, make the necessary correc-

described in the space provided, do NOT file

SECTION C — Exemptions.

tions on the label. Complete the return first. If a

Schedule M.

refund is due, place the label in this section.

(Box 1) If your filing status is the same on your

Line 3. SUBTRACTIONS FROM INCOME. En-

state return as on your federal return, enter the

If your completed return reflects a balance due

ter the total subtractions from income shown on

total number of exemptions claimed on the fed-

the State, do not use the label on the tax return.

line 42 of Schedule M. If your subtraction is for

eral return. If you claimed zero exemptions on

Instead, place the label in the name and address

an item other than lines 39 or 40 of Schedule M

your federal return, you must claim zero on your

section of the payment voucher, WV/140R, lo-

and can be clearly described in the space pro-

state return. If you are married filing a joint fed-

cated on page 2 and follow the instructions for

vided, do NOT file Schedule M.

eral return but separate state returns, enter the

completing the payment voucher.

total number of exemptions you would have been

Social Security Number(s). Enter the social

Line 4. WEST VIRGINIA ADJUSTED GROSS

entitled to claim if you had filed separate federal

security number as it appears on your social se-

INCOME. Enter the result of line 1 plus line 2

returns.

curity card.

minus line 3.

(Box 2) If you are eligible to claim an additional

Injured Spouse. If filing an injured spouse claim

Line 5. LOW-INCOME EARNED INCOME EX-

exemption as a surviving spouse, list year of

(Form WV-8379), check the injured spouse box

CLUSION. To determine if you qualify for this

spouse’s death and enter “1” in Box 2. See in-

and see page 3 for additional instructions.

exclusion, refer to page 3.

structions on page 3.

Year of Birth. Enter the year in which you and

Line 6. EXEMPTIONS. Enter the number of

(Box 3) If you claimed an exemption in Box 2,

your spouse, if joint return, were born. If 65 or

exemptions claimed in Box 3 of Section C and

add Boxes 1 and 2 and enter the result in Box 3.

older during 2005 see page 7, instructions for

multiply that number by $2,000. If you claimed

Otherwise, enter in Box 3 the number of federal

Schedule M, line 39.

zero exemptions, enter $500 on this line. Mar-

exemptions claimed in Box 1.

ried taxpayers filing separate returns see page

Telephone Number. An internal auditor will be

COMPLETE LINES 1 THROUGH 22 of Form

31 for additional instructions.

able to speak with you if there is a problem with

IT-140 according to the following line-by-line

your return.

Line 7. WEST VIRGINIA TAXABLE INCOME.

instructions.

Subtract lines 5 and 6 from line 4 and enter the

result on this line. If less than zero, enter zero.

Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident - 2005 Page 5

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