INSTRUCTIONS: 2010 WEST VIRGINIA INCOME TAX RETURN (Form IT-140)

West Virginia residents, part-year residents and non-residents can all use a form IT-140 to file their state income taxes. This document can be found on the website of the West Virginia State Tax Department. This article discusses the version of the form made available for tax year 2010.

2010 West Virginia Income Tax Return IT-140 Step 1: Enter any extended due date you have been granted at the top of the page. If filing on a fiscal year basis, check the box and enter the end date of the period in question.

2010 West Virginia Income Tax Return IT-140 Step 2: Give your Social Security number, as well as that of your spouse if filing jointly. Indicate with a check mark if either spouse is dead. If so, give their date of death.

2010 West Virginia Income Tax Return IT-140 Step 3: Give your name and address. Give your spouse's name as well if filing jointly.

2010 West Virginia Income Tax Return IT-140 Step 4: Indicate with a check mark if you are filing an amended return, one documenting a net operating loss, one filed as a nonresident or a part-year resident, or if you are also filing a WV-8379 form documenting an injured spouse.

2010 West Virginia Income Tax Return IT-140 Step 5: Note all exemptions being claimed where indicated, as well as your filing status. Enter your telephone number in this section as well.

2010 West Virginia Income Tax Return IT-140 Step 6: Enter your federal adjusted gross income on line 1, your additions on line 2 and your subtractions on line 3. Subtract line 3 from the sum of lines 1 and 2. Enter the resulting difference on line 4.

2010 West Virginia Income Tax Return IT-140 Step 7: Calculate your initial total tax due as instructed on lines 5 through 12.

2010 West Virginia Income Tax Return IT-140 Step 8: Complete lines 13 through 27 as instructed to adjust your tax liability and determine how much you owe or the size of the refund you are entitled to.

2010 West Virginia Income Tax Return IT-140 Step 9: Should you wish to receive a refund as a direct deposit, enter your account and routing numbers. Indicate whether this is a checking or savings account with a check mark. Sign and date the form.