What other income is excluded from federal adjusted gross income, but subject to state tax?

West Virginia income tax is based on federal adjusted gross income determined by existing law at the beginning of the taxable year. If Congress changes federal tax law to exclude certain income from 2013 federal adjusted gross income after December 31, 2012, enter the amount of that income in the space provided. For example, income deducted under Section 199 of the Internal Revenue Code.

Are there stipulations on entering income from police, sheriff's, or firemen's retirement systems?

Enter the taxable amount of retirement income reported on your federal return which was received from any West Virginia state or local police, deputy sheriff's, or firemen's retirement system, regardless of your age. This is the taxable amount of retirement income received from these sources, including any survivorship annuities. The state of West Virginia does not impose an income tax on the retirement income received from these sources.

Are there stipulations on entering income from the West Virginia Teachers or Public Employees Retirement Systems?

Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from The West Virginia Teachers Retirement System and/or the West Virginia Public Employees Retirement System. Don't enter more than $2,000.

Are there stipulations on entering income from the Military Retirement System and/or Federal Retirement System?

Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from Military Retirement System and/or Federal Retirement System. Don't enter more than $2,000.

What do I enter for my EZ PASS Deduction?

Enter the amount, not less than $25 and not more than $1,200, of any payments you made on tolls paid electronically through the use of a West Virginia Parkways, Economic Development and Tourism Authority PAC card (Parkways Authority Commuter Card). Only amounts spent on noncommercial passes for travel on West Virginia toll roads that have not been reimbursed by an employer qualify. Any unused portion of this modification can be carried forward up to three (3) years after the taxable year. Any qualified toll payments not used by the end of the three years will be forfeited.

What does "permanently and totally disabled" mean?

An individual is permanently and totally disabled if he or she is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for at least a year.

You will automatically receive the Senior Citizen Deduction if you were at least age 65 on December 31st, 2013.

Do I qualify for the Low-Income Senior Citizen Property Tax Credit?

If you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit. The credit is based on the amount of property taxes paid on the first $20,000, or portion thereof, of the taxable assessed value over the $20,000 Homestead Exemption. If you have to pay the federal alternative minimum tax, you aren't eligible to claim this credit.

If you don't have this form or if you have any questions regarding this credit, contact West Virginia Taxpayer Services at 1-800-WVA-TAXS (1-800-982-8297).

What is the purpose of this credit?

The purpose of the credit for taxes paid to another state is to avoid any double taxation of the same income, once taxed by West Virginia and once taxed by another state. If you paid income taxes to another state on income that's included in your West Virginia adjusted gross income, include the information for that state and amount of income. If you paid income taxes to another state on income that is NOT included in your West Virginia adjusted gross income, do NOT enter any of the information for that income.

SPECIAL NOTE: You may not need to have the other state's income tax withheld from your wages. Contact your employer or the other state's taxing authority for additional information.

How are contributions to the West Virginia Children's Trust Fund used?

Your contribution helps fund community projects that keep children free from abuse and neglect. Examples include public awareness activities, school based programs, programs for new parents, and family resource centers. If you (and your spouse) wish to make a contribution, enter the total amount of your contribution on this screen. Your overpayment will be reduced by this amount.

To learn more about the West Virginia Children's Trust Fund or to make a direct contribution, visit the West Virginia Children's Trust Fund websiteor write to:

West Virginia Children's Trust Fund
P.O. Box 3192
Charleston, West Virginia 25332
(304)558-4637

Donations made to the West Virginia Children's Trust Fund are tax deductible on your federal income tax return as an itemized deduction for next year.

What if I paid taxes in Kentucky, Maryland, or Ohio?

If your income during 2013 was from wages and/or salaries earned in one of these three states only, you may not claim this credit. In order to receive a refund of the erroneously withheld tax, you must file a return with the state in which taxes were withheld. If you had income from a source other than wages and/or salaries, you're allowed this credit for income taxes paid. You must maintain a copy of the other state tax return in your files.

SPECIAL NOTE: You may not need to have the other state's income tax withheld from your wages. Contact your employer or the other state's taxing authority for additional information.

What if I paid taxes in Pennsylvania or Virginia?

If your income during 2013 was from wages and/or salaries only, you may not claim this credit. In order to receive a refund of the erroneously withheld tax, you must file a return with these states. If you spent more than 183 days in one of these states and are considered an actual resident for tax purposes, or, if you had income from a source other than wages and/or salaries, you're allowed credit for income taxes paid to the Commonwealth of Pennsylvania or Virginia by completing this credit. You must maintain a copy of the other state tax return in your files.

SPECIAL NOTE: You may not need to have the other state's income tax withheld from your wages. Contact your employer or the other state's taxing authority for additional information.

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