West Virginia State Tax Return

West Virginia's Official Website http://www.revenue.wv.gov/Pages/default.aspx
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West Virginia

West Virginia Individual Income Tax Provisions

States have the option of taxing residents on their earned income, and in doing so are allotted three different methods for filing: joint, combined, and a mixture of the two. West Virginia uses a joint filing system which allows married couples to combine their incomes together to create a single amount which can be taxed. This promotes the idea that a family is a single economic unit and should be taxed as such.

West Virginia uses the federal adjusted gross income as a tax base, and while many of the same stipulations apply at the state level, there are a few differences from the federal law which are worth noting.


Certain sources of income are not taxable, and are subject to exemptions:

  • Interest from U.S. government bonds
  • Retirement income for state law enforcement and fireman plans
  • Up to $2,000 in civil service and public pensions
  • Active duty military CZE and reservists and National Guard pay for those called to serve by a presidential order


While West Virginia doesn't have a standard or itemized deduction provision, there are other state-level deductions that taxpayers can take when filing their taxes:

  • Up to $8,000 for those age 65+ or permanently and totally disabled (up to $8,000 for the year following such a person's death for their spouse)
  • Earned income credit for low income taxpayers
  • Contributions to state prepaid tuition and college savings programs
  • Long-term care insurance premiums
  • Autism trust contributions
  • Certain state "EZ Pass" expenditures

2023 West Virginia Tax Rates

If taxable income more than - but not over - the tax is:
$0 $10,000 3% of the amount over $0
$10,000 $25,000 $300 plus 4% of the amount over $10,000
$25,000 $40,000 $900 plus 4.5% of the amount over $25,000
$40,000 $60,000 $1,575 plus 6% of the amount over $40,000
$60,000 - $2,775 plus 6.5% of the amount over $60,000
If taxable income more than - but not over - the tax is:
$0 $10,000 3% of the amount over $0
$10,000 $25,000 $300 plus 4% of the amount over $10,000
$25,000 $40,000 $900 plus 4.5% of the amount over $25,000
$40,000 $60,000 $1,575 plus 6% of the amount over $40,000
$60,000 - $2,775 plus 6.5% of the amount over $60,000
If taxable income more than - but not over - the tax is:
$0 $5,000 3% of the amount over $0
$5,000 $12,500 $150 plus 4% of the amount over $5,000
$12,500 $20,000 $450 plus 4.5% of the amount over $12,500
$20,000 $30,000 $787.50 plus 6% of the amount over $20,000
$30,000 - $1,387.50 plus 6.5% of the amount over $30,000
If taxable income more than - but not over - the tax is:
$0 $10,000 3% of the amount over $0
$10,000 $25,000 $300 plus 4% of the amount over $10,000
$25,000 $40,000 $900 plus 4.5% of the amount over $25,000
$40,000 $60,000 $1,575 plus 6% of the amount over $40,000
$60,000 - $2,775 plus 6.5% of the amount over $60,000

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West Virginia Services Available
Preparation Preparation of a state tax return for West Virginia is available for $29.95.
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Filing Deadline 4/18/2023
WV Counties WV Cities
BarbourBelington, Brownton, Galloway, Junior, Moatsville, Philippi, Volga
BerkeleyBunker Hill, Falling Waters, Gerrardstown, Glengary, Hedgesville, Inwood, Martinsburg, Ridgeway
BooneAshford, Bald Knob, Bim, Bloomingrose, Bob White, Comfort, Costa, Danville, Foster, Gordon, Hewett, Jeffrey, Julian, Madison, Nellis, Orgas, Ottawa, Peytona, Racine, Ridgeview, Seth, Sylvester, Turtle Creek, Twilight, Uneeda, Van, Wharton, Whitesville
BraxtonBurnsville, Centralia, Copen, Elmira, Exchange, Flatwoods, Frametown, Gassaway, Heaters, Little Birch, Napier, Strange Creek, Sutton, Wilsie
BrookeBeech Bottom, Bethany, Colliers, Follansbee, Short Creek, Wellsburg, Windsor Heights
CabellBarboursville, Culloden, Huntington, Lesage, Milton, Ona, Salt Rock
CalhounArnoldsburg, Big Bend, Big Springs, Chloe, Grantsville, Millstone, Mount Zion, Orma
ClayBentree, Bickmore, Bomont, Clay, Dille, Duck, Glen, Indore, Ivydale, Lizemores, Maysel, Nebo, Ovapa, Procious, Valley Fork, Wallback, Widen
DoddridgeBlandville, Center Point, New Milton, Smithburg, West Union
FayetteAlloy, Ansted, Boomer, Cannelton, Charlton Heights, Danese, Deep Water, Dothan, Edmond, Fayetteville, Gauley Bridge, Glen Ferris, Glen Jean, Hico, Hilltop, Jodie, Kanawha Falls, Kilsyth, Kimberly, Kincaid, Lansing, Layland, Lochgelly, Lookout, Meadow Bridge, Minden, Montgomery, Mount Carbon, Mount Hope, Mount Olive, Nallen, Oak Hill, Page, Pax, Powellton, Prince, Ramsey, Redstar, Robson, Scarbro, Smithers, Spring Dale, Summerlee, Thurmond, Victor, Winona
GilmerCedarville, Coxs Mills, Gilmer, Glenville, Linn, Lockney, Normantown, Perkins, Rosedale, Sand Fork, Shock, Troy
GrantBayard, Cabins, Gormania, Lahmansville, Maysville, Medley, Mount Storm, Petersburg
GreenbrierAlderson, Asbury, Auto, Caldwell, Charmco, Crawley, Crichton, Fairlea, Fort Spring, Frankford, Grassy Meadows, Hines, Kieffer, Leslie, Lewisburg, Maxwelton, Meadow Bluff, Neola, Quinwood, Rainelle, Renick, Ronceverte, Rupert, Smoot, White Sulphur Spri, Williamsburg
HampshireAugusta, Bloomery, Capon Bridge, Capon Springs, Delray, Green Spring, High View, Junction, Levels, Points, Purgitsville, Rio, Romney, Shanks, Slanesville, Springfield, Yellow Spring
HancockChester, New Cumberland, New Manchester, Newell, Weirton
HardyBaker, Fisher, Lost City, Mathias, Milam, Moorefield, Old Fields, Wardensville
HarrisonAnmoore, Bridgeport, Bristol, Clarksburg, Enterprise, Gypsy, Haywood, Hepzibah, Industrial, Lost Creek, Lumberport, Meadowbrook, Mount Clare, Reynoldsville, Salem, Shinnston, Spelter, Wallace, West Milford, Wilsonburg, Wyatt
JacksonAdvent, Cottageville, Evans, Gay, Given, Kenna, Le Roy, Millwood, Mount Alto, Ravenswood, Ripley, Sandyville, Sherman, Statts Mills
JeffersonBakerton, Charles Town, Halltown, Harpers Ferry, Kearneysville, Millville, Ranson, Rippon, Shenandoah Junctio, Shepherdstown, Summit Point
KanawhaAlum Creek, Belle, Blount, Blue Creek, Cabin Creek, Cedar Grove, Charleston, Clendenin, Dawes, Drybranch, Dunbar, East Bank, Elkview, Eskdale, Falling Rock, Gallagher, Glasgow, Handley, Hansford, Hernshaw, Hugheston, Institute, Leewood, London, Mammoth, Miami, Nitro, Ohley, Pinch, Pond Gap, Pratt, Saint Albans, Sharon, Tad, Tornado, Winifrede
LewisAlum Bridge, Camden, Crawford, Horner, Ireland, Jane Lew, Orlando, Walkersville, Weston
LincolnAlkol, Branchland, Griffithsville, Hamlin, Harts, Midkiff, Myra, Ranger, Sod, Spurlockville, Sumerco, West Hamlin, Woodville, Yawkey
LoganAccoville, Amherstdale, Big Creek, Blair, Bruno, Chapmanville, Chauncey, Clothier, Cora, Davin, Ethel, Henlawson, Holden, Kistler, Lake, Logan, Lorado, Lyburn, Mallory, Man, Monaville, Mount Gay, Omar, Peach Creek, Pecks Mill, Sarah Ann, Sharples, Stirrat, Stollings, Switzer, Verdunville, Whitman, Wilkinson, Yolyn
MarionBarrackville, Baxter, Carolina, Colfax, Fairmont, Fairview, Farmington, Four States, Grant Town, Idamay, Kingmont, Mannington, Metz, Montana Mines, Rachel, Rivesville, Worthington
MarshallBenwood, Cameron, Dallas, Glen Dale, Glen Easton, McMechen, Moundsville, Proctor
MasonApple Grove, Ashton, Gallipolis Ferry, Glenwood, Grimms Landing, Hartford, Henderson, Lakin, Leon, Letart, Mason, New Haven, Point Pleasant, Southside, West Columbia
McDowellAnawalt, Avondale, Bartley, Berwind, Big Sandy, Bradshaw, Capels, Caretta, Coalwood, Crumpler, Cucumber, Davy, Eckman, Elbert, Elkhorn, English, Gary, Havaco, Hemphill, Hensley, Iaeger, Isaban, Jenkinjones, Jolo, Keystone, Kimball, Kyle, Leckie, Maybeury, Mohawk, Newhall, Northfork, Pageton, Panther, Paynesville, Powhatan, Premier, Raysal, Roderfield, Skygusty, Squire, Switchback, Thorpe, Twin Branch, War, Warriormine, Welch, Wilcoe, Worth, Yukon
MercerAthens, Beeson, Bluefield, Bramwell, Camp Creek, Flat Top, Freeman, Hiawatha, Kegley, Kellysville, Lashmeet, Lerona, Matoaka, Montcalm, Nemours, Oakvale, Princeton, Rock, Spanishburg, Wolfe
MineralBurlington, Elk Garden, Fort Ashby, Keyser, New Creek, Piedmont, Ridgeley, Wiley Ford
MingoBaisden, Borderland, Breeden, Chattaroy, Delbarton, Dingess, Edgarton, Gilbert, Hampden, Justice, Kermit, Lenore, Matewan, Meador, Naugatuck, Newtown, Nolan, North Matewan, Ragland, Rawl, Red Jacket, Thacker, Varney, Verner, Vulcan, Wharncliffe, Williamson
MonongaliaBlacksville, Booth, Cassville, Core, Dellslow, Everettville, Granville, Maidsville, Morgantown, Osage, Pentress, Pursglove, Wadestown, Wana
MonroeBallard, Gap Mills, Glace, Greenville, Lindside, Peterstown, Secondcreek, Sinks Grove, Union, Waiteville, Wayside, Wolfcreek
MorganBerkeley Springs, Great Cacapon, Paw Paw
NicholasBelva, Birch River, Calvin, Canvas, Craigsville, Dixie, Drennen, Fenwick, Gilboa, Keslers Cross Lane, Leivasy, Mount Lookout, Mount Nebo, Nettie, Pool, Richwood, Summersville, Swiss, Tioga
OhioTriadelphia, Valley Grove, West Liberty, Wheeling
PendletonBrandywine, Circleville, Franklin, Onego, Riverton, Seneca Rocks, Sugar Grove, Upper Tract
PleasantsBelmont, Saint Marys
PocahontasArbovale, Bartow, Buckeye, Cass, Dunmore, Durbin, Green Bank, Hillsboro, Marlinton, Slatyfork, Snowshoe
PrestonAlbright, Arthurdale, Aurora, Bretz, Bruceton Mills, Eglon, Hazelton, Independence, Kingwood, Masontown, Newburg, Reedsville, Rowlesburg, Terra Alta, Tunnelton
PutnamBancroft, Buffalo, Eleanor, Fraziers Bottom, Hometown, Hurricane, Liberty, Poca, Red House, Scott Depot, Teays, Winfield
RaleighAmeagle, Arnett, Artie, Beaver, Beckley, Blue Jay, Bolt, Bradley, Clear Creek, Coal City, Colcord, Cool Ridge, Crab Orchard, Daniels, Dorothy, Dry Creek, Eccles, Fairdale, Ghent, Glen Daniel, Glen Morgan, Glen White, Harper, Helen, Jonben, Josephine, Lanark, Lester, Mabscott, MacArthur, Midway, Naoma, Odd, Piney View, Princewick, Prosperity, Raleigh, Rhodell, Rock Creek, Saxon, Shady Spring, Skelton, Slab Fork, Sophia, Sprague, Stanaford, Surveyor, Terry, White Oak
RandolphBeverly, Bowden, Coalton, Dailey, Dryfork, Elkins, Ellamore, Glady, Harman, Helvetia, Huttonsville, Kerens, Mabie, Mill Creek, Monterville, Montrose, Norton, Pickens, Valley Bend, Valley Head, Whitmer
RitchieAuburn, Berea, Cairo, Ellenboro, Harrisville, Macfarlan, Mountain, Pennsboro, Petroleum, Pullman, Smithville
RoaneAmma, Clio, Gandeeville, Left Hand, Linden, Looneyville, Newton, Reedy, Spencer, Tariff, Walton
SummersBallengee, Elton, Forest Hill, Green Sulphur Spri, Hinton, Jumping Branch, Meadow Creek, Nimitz, Pence Springs, Pipestem, Sandstone, Talcott, True
TaylorFlemington, Grafton, Rosemont, Simpson, Thornton
TuckerDavis, Hambleton, Hendricks, Parsons, Red Creek, Thomas
TylerAlma, Bens Run, Friendly, Middlebourne, Shirley, Sistersville
UpshurAdrian, Buckhannon, Cleveland, French Creek, Frenchton, Kanawha Head, Lorentz, Rock Cave, Selbyville, Tallmansville
WayneCeredo, Crum, Dunlow, East Lynn, Fort Gay, Genoa, Glenhayes, Huntington, Kenova, Kiahsville, Lavalette, Prichard, Shoals, Wayne, Wilsondale
WebsterBergoo, Camden on Gauley, Cowen, Diana, Erbacon, Hacker Valley, Upperglade, Webster Springs
WetzelBig Run, Burton, Folsom, Hundred, Jacksonburg, Littleton, New Martinsville, Paden City, Pine Grove, Porters Falls, Reader, Smithfield, Wileyville
WirtBrohard, Creston, Elizabeth, Munday, Palestine
WoodBelleville, Davisville, Mineral Wells, Parkersburg, Rockport, Vienna, Walker, Washington, Waverly, Williamstown
WyomingAllen Junction, Amigo, Brenton, Bud, Clear Fork, Coal Mountain, Corinne, Covel, Cyclone, Fanrock, Glen Fork, Glen Rogers, Hanover, Herndon, Ikes Fork, Itmann, Jesse, Kopperston, Lynco, Maben, Marianna, Matheny, McGraws, Mullens, New Richmond, North Spring, Oceana, Pineville, Ravencliff, Rock View, Sabine, Saulsville, Simon, Stephenson, Wolf Pen, Wyco, Wyoming