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West Virginia Personal Income Tax Laws

No matter who you are, or what you do, you’re probably paying taxes. There’s all the consumer taxes from sales tax to liquor tax, and then there’s income taxes. In West Virginia, you have to pay both a federal income tax and a state personal income tax. Even if you only lived in the state for part of the year or you only have income from the state, but live across the border in Pennsylvania or Ohio, you pay the state income tax.

Why Do I Pay Taxes?

No one loves to hand over their hard-earned money for taxes, but taxes do cover many essential government functions. For example, taxes pay for schools, highway maintenance, and police officers.

Another reason to pay taxes is that if you intentionally don’t pay any state or federal taxes, there can be serious penalties. Sometimes you just owe a late fee for non-timely payment. Other times, you can be taken to court and possibly do prison time. This crime is called tax fraud or tax evasion. In 2013, a West Virginia attorney was sentenced to 18 months in federal prison for tax evasion.

State Income Tax Laws in West Virginia

The following table outlines the main parts about personal income tax laws in West Virginia.

Code Section West Virginia Code Chapter 11: Taxation, Article 21: Personal Income Tax
Who is Required to File? Every resident individual, estate, and trust must file state income taxes. Non-residents, including estates and trusts, with West Virginia income must also pay taxes for that income.

Partnerships, however, are not taxed because the individuals in the partnership pay taxes on their income from the partnership.
Tax Rate The tax rate in West Virginia varies based on most individuals, including married couples, and married individuals filing separate returns. The rate for individuals, heads of households, estates, and trusts is:
  • Income of $10,000 or less – 3% of taxable income
  • $10,000 to $25,000 – $300 plus 4% of anything over $10,000
  • $25,000 to $40,000 – $900 plus 4.5% of excess over $25,000
  • $40,000 to $60,000 – $1,575.00 plus 6% of amount over $40,000
  • Over $60,000 – $2,775 plus 6.5% of taxable income over $60,000

For married individuals filing separate returns the rate is:

  • Income of $5,000 or less – 3% of the taxable income
  • $5,000 to $12,500 – $l50 plus 4% of excess
  • over $5,000
  • $l2,500 to 20,000 – $450 plus 4.5% of
  • additional income over $12,500
  • $20,000 to $30,000 – $787.50 plus 6% of amount over $20,000
  • Over $30,000 – $l,387.50 plus 6.5% of income over $30,000
Federal Income Tax Deductible No
Federal Income Used as Basis Yes

If you have questions or run into problems related to your federal or state income taxes, you should talk to an experienced West Virginia tax lawyer.

Note: State laws are revised frequently. Please consult with a knowledgeable attorney or conduct your own legal research to confirm these state tax laws.

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