Enter at least $25 and no more than $1,200 of any payments you made on tolls paid electronically through the use of a West Virginia Parkways Authority's E-ZPass. Only amounts spent on noncommercial passes for travel on West Virginia toll roads that have not been refunded or 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.
The transponder number is required to claim this deduction. The transponder number is the eleven-digit number on the bottom left side of the label above the barcode. All West Virginia E-ZPass transponders start with "024".