INSTRUCTIONS: WEST VIRGINIA PERSONAL INCOME TAX RETURN (Form IT-140)

West Virginia residents use a form IT-140 to document their personal income tax due to the state. The document is available on the website of the state of West Virginia.

West Virginia Personal Income Tax Return IT-140 Step 1: Enter your filing period dates at the top of the form. Provide your name, address and Social Security number. If filing jointly with a spouse, provide their name and Social Security number as well. Check the box next to all applicable statements below.

West Virginia Personal Income Tax Return IT-140 Step 2: Indicate your filing status with a check mark.

West Virginia Personal Income Tax Return IT-140 Step 3: Under "exemptions," total exemptions claimed on your federal return, as well as the one that can be claimed if you are a surviving spouse.

West Virginia Personal Income Tax Return IT-140 Step 4: Lines 1 through 4 provide instructions for computing your state adjusted gross income. You will need to complete Schedule M first in order to complete lines 2 and 3.

West Virginia Personal Income Tax Return IT-140 Step 5: Lines 5 through 10 provide instructions for computing your total taxes due.

West Virginia Personal Income Tax Return IT-140 Step 6: Lines 11 through 15 provide instructions for documenting payments and applicable credits.

West Virginia Personal Income Tax Return IT-140 Step 7: Lines 16 through 22 adjust your tax liability based on these payments and credits. If you have made out-of-state purchases on which no state sales tax was paid, you owe use tax. Calculate this on schedule UT and enter the result on line 21.

West Virginia Personal Income Tax Return IT-140 Step 8: Lines 23 through 26 provide instructions to calculate if you have overpaid. If so, the size of the refund you are due will be entered on line 27.

West Virginia Personal Income Tax Return IT-140 Step 9: If you are eligible for a refund and wish to receive it as a direct deposit, indicate whether you wish for the money to be deposited in a savings or checking account. Give your account and routing numbers.

West Virginia Personal Income Tax Return IT-140 Step 10: Sign and date the form and provide a telephone number. If filing jointly with a spouse, they must provide their signature as well.