Form It-140 - West Virginia Resident Income Tax Return - Long Form - 2000 Page 2
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2WEST VIRGINIA SCHEDULES M and E
If you are claiming a disability modification on line 36, be sure to attach Schedule H to your return.
Modifications INCREASING federal adjusted gross income (additions)
22
22.
Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax ..........
23
23.
Interest or dividend income on state and local bonds other than bonds from West Virginia sources ......................
24
24.
Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax ...........................
25
25.
Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax .......
26
26.
Other income deducted from federal adjusted gross income but subject to state tax .............................................
27
27.
Withdrawals from a medical savings account NOT used for payment of qualifying medical expenses ..................
28
28.
TOTAL ADDITIONS (add lines 22 through 27). Enter here and on line 2 of Form IT-140 ....................................
Modifications DECREASING federal adjusted gross income (subtractions)
Column A (You)
Column B (Spouse)
29.
Interest or dividends received on United States or West Virginia obligations
29
includible in federal adjusted gross income but exempt from state tax ................................
30.
Total amount of any benefit (including survivorship annuities) received from
30
any West Virginia state or local police, deputy sheriff’s or firemen's retirement system ......
31.
Up to $2,000 of benefits received from West Virginia Teachers Retirement System,
West Virginia Public Employees Retirement System, federal retirement systems
31
(Title 4 USC § 111), and any form of military retirement .....................................................
32.
Income received and includible in federal adjusted gross income but exempt from state
tax by federal law. Include contributions made to a West Virginia Medical Savings Account.
32
State the source and amount of exempt income
33
33.
Refunds of state and local income taxes received and reported as income to the IRS ........
34
34.
Contributions to the West Virginia Prepaid Tuition Trust Fund ...........................................
35
35.
Other deduction(s) ...............................................................................................................
36.
Senior citizen or disability deduction
YOU
SPOUSE
(a) Income from sources not included
(a)
in lines 29 through 35 ...........................
$8,000 00
$8,000 00
(b)
(b) Maximum modification ..........................
(c)
(c) Add lines 29 through 31 above ..............
(d)
(d) Subtract line (c) from line (b) ................
36
(If less than zero, enter zero)
Enter smaller of (a) or (d) ...........................
37
37.
Surviving spouse deduction ...............................................................................................
38
38.
Combine lines 29 through 37 for each column ...................................................................
39
39.
TOTAL SUBTRACTIONS (line 38, Column A plus line 38, Column B). Enter on line 3 of Form IT-140 ...............
40
40.
Income tax from your 2000
return .........................................................................
NAME OF STATE
41
41.
West Virginia total income tax (line 8 of Form IT-140) ...........................................................................................
42
42.
Net income derived from above state included in West Virginia total income .........................................................
West Virginia income includes: Wage and Salary Income _______________ Other Income _______________
43
43.
West Virginia adjusted gross income (line 4 of Form IT-140) ................................................................................
44
44.
Limitation of credit (line 41 multiplied by line 42 and divided by line 43) .................................................................
45
45.
West Virginia taxable income (line 7 of Form IT-140) ............................................................................................
46
46.
Alternative West Virginia taxable income (line 45 minus line 42) ...........................................................................
47
47.
Alternative West Virginia total income tax (rate schedule applied to amount shown on line 46) ..............................
48
48.
Limitation of credit (line 41 minus line 47) .............................................................................................................
49
49.
Maximum credit (line 41 minus line 11 of Form IT-140) .........................................................................................
50
50.
Total credit (the SMALLEST of lines 40, 41, 44, 48, or 49). Enter on line 12 of Form IT-140...............................
A separate Schedule E must be completed for each state for which credit is claimed.
Remember to attach a copy of the other state's return; otherwise, your credit will be disallowed.
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