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

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

Line 8. WEST VIRGINIA INCOME TAX. If you

Line 13. CREDIT FOR INCOME TAX PAID TO

Line 19. AMOUNT TO BE CREDITED TO YOUR

have marked filing status “1” or “2” in Section B

OTHER STATE(S). Enter the total amount

2006 ESTIMATED TAX ACCOUNT. Enter the

AND your taxable income is less than $100,000,

shown on line 53 of Schedule E. Schedule E

amount of any overpayment you wish to have cred-

apply the Tax Tables beginning on page 33 to

must be completed in accordance with the in-

ited to your 2006 Estimated Tax account.

the amount of taxable income shown on line 7

structions (page 32). A completed Schedule E

Line 20. WEST VIRGINIA CHILDREN’S TRUST

and enter your tax on this line. If your taxable

and a copy of the income tax return filed with

income is over $100,000, use Rate Schedule I,

FUND funds community projects that keep chil-

the state for which you are claiming credit MUST

dren free from abuse and neglect. Examples

(page 35) to compute your tax.

be attached to this return. Failure to provide

include public awareness activities, school-based

these documents will result in any claimed credit

If you have marked filing status “3” (MARRIED

programs, programs for new parents, and family

being disallowed.

FILING SEPARATELY) in Section B, use Rate

resource centers.

Schedule II, (page 35) to compute your tax.

Line 14. SUM OF PAYMENTS AND CREDITS.

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

Add lines 9 through 13 and enter the result on

If you are subject to the Federal Alternative Mini-

make a contribution, enter your total contribu-

this line.

mum Tax, use Schedule T to compute the total

tion on line 20. Your overpayment will be re-

West Virginia income tax.

Line 15. BALANCE OF TAX DUE. If line 14 is

duced, or your payment increased, by this

less than line 8, subtract line 14 from line 8 and

Use Schedule T to compute the tax if you made

amount.

enter the result on this line as your balance of

a withdrawal from a medical savings account

If you do not have an overpayment and want to

tax due.

which was NOT used for payment of qualifying

make a contribution, a check or money order for

medical expenses.

Line 16. PENALTY DUE. If line 15 is more

tax due plus the desired contribution (line 20 plus

than $600, you may be subject to penalty for un-

CHECK THE APPROPRIATE BOX TO INDI-

line 17) must be made payable to the West

derpayment of estimated tax. Complete Form

CATE IF YOU CALCULATED YOUR TAX FROM

Virginia State Tax Department and enclosed with

IT-210 to determine the penalty due.

THE TAX TABLE, THE RATE SCHEDULE, OR

your return.

SCHEDULE T.

Enter on this line the penalty shown on line 15 or

To learn more about the WV Children’s Trust

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

Line 9. WEST VIRGINIA INCOME TAX WITH-

Fund or to make a direct contribution, visit the

be attached to your return if you marked any of the

HELD. Enter the amount of West Virginia tax

website at or write to West

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

withheld from your wages, pensions, etc. If you

Virginia Children’s Trust Fund, P.O. Box

alized Income Worksheet must be attached.

are filing a joint return, be sure to include the

5424, Charleston, West Virginia 25361 or

withholding on your spouse’s income. A legible

call (304) 558-4637.

If requesting a Waiver of Penalty or attaching an

withholding tax statement (Form W-2 or Form

Line 21. DEDUCTIONS FROM OVERPAYMENT.

Annualized Worksheet, you must check the box

1099) received from each payer must be en-

Add lines 19 and 20. This amount will be sub-

provided on this line.

closed and must agree with the total amount re-

tracted from the overpayment to determine

ported on this line. Failure to verify withholding

Line 17. BALANCE DUE THE STATE. Add lines

your refund.

will result in the disallowance of credit claimed.

15 and 16 and enter the result on this line. The

Line 22. REFUND. Subtract line 21 from line 18

payment voucher (page 2) and a check or money

Line 10. ESTIMATED TAX PAYMENTS. Enter

and enter the result as the amount of refund due.

order made payable to the West Virginia State

the total amount of estimated tax payments paid

To receive a refund of $2 or less, attach a signed

Tax Department should be enclosed with your

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

statement to your return requesting that the re-

return. Write your social security number and

year 2005. Be sure to claim any 2004 overpay-

fund be sent to you.

“2005 Form IT-140” on the check or money or-

ment that you had applied to your 2005 estimated

der. The Tax Department may convert your check

tax, and any payment made with your West Vir-

DIRECT DEPOSIT. You may have your refund

into an electronic transaction. Receipt of your

directly deposited into your bank account, provid-

ginia Application for Extension of Time to File

check is considered your authorization for the

(Schedule L).

ing the return contains no errors or does not re-

Tax Department to convert your check into an ACH

quire special processing. Refunds of $2,000 or

Line 11. SENIOR CITIZEN TAX CREDIT FOR

Debit entry (electronic withdrawal) to your bank

greater cannot be direct deposited.

PROPERTY TAX PAID. If the amount of your

account. Your check information will be captured

federal adjusted gross income, as reported on

SIGNATURE. Your return MUST be signed.

and reported on your bank statement, including

Line 1, is equal to or less than 150% of the fed-

joint return must be signed by both husband and

the check number.

eral poverty guideline, enter the amount of al-

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

Line 18. OVERPAYMENT. If the sum of your

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

NOT sign the return, it WILL NOT be processed.

payments and credits (line 14) is larger than your

must be enclosed with the return to support the

If the return is prepared by an authorized agent of

tax (line 8), enter the difference as the overpay-

credit.

the taxpayer, the agent must also sign on the line

ment of your tax.

provided and enter his/her address and telephone

Line 12.

TAX CREDITS/EMPLOYMENT/

number below the signature.

NONFAMILY ADOPTION CREDIT. If you are

IF YOU DO NOT HAVE AN OVERPAYMENT, DO

claiming one or more of the credits, enter the

If you wish for the Department to contact your

NOT COMPLETE LINES 19 THROUGH 22.

total amount of credits on this line. You must

preparer regarding this return, check the box on

complete and attach the appropriate West Vir-

the line provided.

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

(See TSD-110).

INSTRUCTIONS FOR SCHEDULE M IT-140

Complete Schedule M to report increasing or de-

SURVIVING SPOUSE: A taxpayer whose spouse

PERMANENTLY AND TOTALLY DISABLED. An

creasing modifications to the federal adjusted

died during the year prior to the taxable year for

individual (regardless of age) is permanently and

gross income. This schedule is not required if

which the annual return is being filed and who

totally disabled if he/she is unable to engage in

you report a modification other than those listed

has not remarried at any time before the end of

any substantial gainful activity by reason of any

on lines 39 or 40, and can be clearly described in

medically determinable physical or mental impair-

the year for which the annual return is being filed.

the space provided on lines 2 and 3.

ment which can be expected to result in death or

If you claim a modification on line 39 for being

which has lasted or can be expected to last for a

IMPORTANT - These definitions apply to the modi-

permanently and totally disabled during 2005 OR

continuous period of not less than 12 months.

fications on lines 39 and 40:

on line 40 as the surviving spouse of a taxpayer

who was permanently and totally disabled prior to

Personal Income Tax Forms And Instructions Resident & Nonresident/part-Year Resident - 2005 Page 6

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