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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 21. Personal Income Tax
Article 21. Personal Income Tax
§11-21-1. Legislative Findings
§11-21-2. Short Title; Arrangement and Classification
§11-21-3. Imposition of Tax; Persons Subject to Tax
§11-21-4. Rate of Tax -- Taxable Years Ending Prior to January 1, 1963
§11-21-4a. Rate of Tax -- Taxable Years Beginning on or After January 1, 1963, and Before January 1, 1970
§11-21-4b. Same -- Taxable Years Beginning on or After January 1, 1970, and Before January 1, 1971
§11-21-4c. Rate of Tax -- Taxable Periods Beginning on or After January 1, 1971 and Ending Before April 1, 1983
§11-21-4d. Rate of Tax -- Taxable Periods Beginning on or After April 1, 1983
§11-21-4e. Rate of Tax -- Taxable Years Beginning on or After January 1, 1987
§11-21-4f. Effect of Rate Changes During Taxable Year
§11-21-5. Optional Tax for Certain Resident Individuals
§11-21-6. Accounting Periods and Methods
§11-21-7. Resident and Nonresident Defined
§11-21-8. Credits Against Tax
§11-21-8a. Credit for Qualified Rehabilitated Buildings Investment
§11-21-8b. Definitions
§11-21-8c. Procedures
§11-21-8d. Standards
§11-21-8e. Carryback, Carryforward
§11-21-8f. Disclosure of Credit Applications and Grants
§11-21-8g. Credit for Qualified Rehabilitated Residential Building Investment
§11-21-8h. Distribution, Sale, Transfer or Assignment of Qualified Rehabilitated Building Investment Tax Credit
§11-21-9. Meaning of Terms
§11-21-9a. Pledge of Credit or Collateral by Endorser, Guarantor or Accommodator Not to Constitute Investment in Borrower
§11-21-10. Low Income Exclusion
§11-21-10a. Credit for Nonfamily Adoption
§11-21-11. West Virginia Taxable Income of Resident Individual
§11-21-12. West Virginia Adjusted Gross Income of Resident Individual
§11-21-12a. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12b. Combat Pay Exempt
§11-21-12c. Deduction for Long-Term Care Insurance
§11-21-12d. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12e. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12f. Additional Modification Increasing Federal Adjusted Gross Income
§11-21-12g. Additional Modification Increasing Federal Adjusted Gross Income; Disallowance of Deduction Taken Under Internal Revenue Code Section 199
§11-21-12h. Additional Modification Reducing Federal Adjusted Gross Income Relating to Tolls for Travel on West Virginia Toll Roads and Paid Electronically Through Use of Parkways Authority Commuter (Pac) Cards
§11-21-12i. Modifications to Federal Adjusted Income
§11-21-12j. Additional Modification Reducing Federal Adjusted Gross Income for Shareholders of S Corporations and Members of Limited Liability Companies Engaged in Banking Business
§11-21-12k. Decreasing Modification Reducing Federal Adjusted Gross Income for the Net Income of Qualified Opportunity Zone Businesses; Effective Date
§11-21-13. West Virginia Deduction of Resident Individual
§11-21-14. West Virginia Standard Deduction of a Resident Individual
§11-21-15. West Virginia Itemized Deduction of a Resident Individual
§11-21-16. West Virginia Personal Exemptions of Resident Individual
§11-21-17. Resident Partners
§11-21-17a. Resident Shareholders of S Corporations
§11-21-18. West Virginia Taxable Income of Resident Estate or Trust
§11-21-19. Share of Resident Estate, Trust or Beneficiary in West Virginia Fiduciary Adjustment
§11-21-20. Credit for Income Tax of Another State
§11-21-21. Senior Citizens' Tax Credit for Property Tax Paid on First $20,000 of Taxable Assessed Value of a Homestead in This State
§11-21-22. Low-Income Family Tax Credit
§11-21-22a. Definitions
§11-21-22b. Amount of Credit
§11-21-22c. Administration
§11-21-23. Refundable Credit for Real Property Taxes Paid in Excess of Four Percent of Gross Household Income
§11-21-24. Senior Citizen Property Tax Relief Credit for Tax Years Beginning Before 2012
§11-21-30. Computation of Tax on Income of Nonresidents and Part-Year Residents
§11-21-32. West Virginia Source Income of Nonresident Individual
§11-21-37. Nonresident Partners and Shareholders of S Corporations
§11-21-37a. Allocation and Apportionment of Income of Nonresidents From Multistate Business Activity
§11-21-37b. Special Apportionment Rules
§11-21-37c. Special Apportionment Rules - Financial Organizations
§11-21-38. West Virginia Source Income of Nonresident Estate or Trust
§11-21-39. Share of Nonresident Estate, Trust or Beneficiary in Income From West Virginia Sources
§11-21-40. Credit for Income Tax of State of Residence
§11-21-41. Special Case in Which a Nonresident Need Not File West Virginia Income Tax Return
§11-21-42. Military Incentive Tax Credit
§11-21-43. Credit for Consumers Sales and Service Tax and Use Tax Paid
§11-21-44. West Virginia Source Income of Part-Year Resident Individuals
§11-21-51. Returns and Liabilities
§11-21-51a. Composite Returns
§11-21-52. Time and Place for Filing Returns and Paying Tax
§11-21-53. Signing of Returns and Other Documents
§11-21-54. Electronic Filing for Certain Tax Preparers
§11-21-55. Declaration of Estimated Tax
§11-21-56. Payments of Estimated Tax
§11-21-57. Extensions of Time
§11-21-58. Requirements Concerning Returns, Notices, Records and Statements
§11-21-59. Report of Change in Federal Taxable Income
§11-21-59a. Report of Change in Taxes Paid to Other States
§11-21-60. Change of Election
§11-21-61. Extension of Time for Performing Certain Acts Due to Desert Shield Service
§11-21-62. Income Taxes of Members of Armed Forces on Death
§11-21-71. Requirement of Withholding Tax From Wages
§11-21-71a. Withholding Tax on West Virginia Source Income of Nonresident Partners, Nonresident S Corporation Shareholders, and Nonresident Beneficiaries of Estates and Trusts
§11-21-71b. Withholding Tax on West Virginia Source Income of Nonresidents
§11-21-72. Information Statement for Employee
§11-21-73. Credit for Tax Withheld
§11-21-74. Filing of Employer’s Withholding Return and Payment of Withheld Taxes; Annual Reconciliation; E-Filing Required for Certain Tax Preparers and Employer
§11-21-75. Employer's Liability for Withheld Taxes
§11-21-76. Employer's Failure to Withhold
§11-21-77. Extension of Withholding to Certain Lottery Winnings; Lottery Winnings Source Income
§11-21-93. Personal Income Tax Reserve Fund
§11-21-94. Effective Date; Severability
§11-21-94a. Effective Date
§11-21-95. General Procedure and Administration
§11-21-96. Dedication of Personal Income Tax Proceeds