Personal Income Tax. | Midpage11-21-1Legislative findings.11-21-2Short title; arrangement and classification.11-21-3Imposition of tax; persons subject to tax.11-21-3aImposition of tax; persons subject to tax.11-21-4Rate of tax -- Taxable years ending prior to January 1, 1963.11-21-4aRate of tax -- Taxable years beginning on or after January 1, 1963, and before January 1, 1970.11-21-4bSame -- Taxable years beginning on or after January 1, 1970, and before January 1, 1971.11-21-4cRate of tax -- Taxable periods beginning on or after January 1, 1971 and ending before April 1, 1983.11-21-4dRate of tax -- Taxable periods beginning on or after April 1, 1983.11-21-4eRate of tax -- Taxable years beginning on or after January 1, 1987.11-21-4fEffect of rate changes during taxable year.11-21-4gRate of tax — Taxable years beginning on and after January 1, 2023.11-21-4hFuture personal income tax reductions.11-21-4iRate of tax — Taxable years beginning on and after January 1, 2025.11-21-5Optional tax for certain resident individuals.11-21-6Accounting periods and methods.11-21-7Resident and nonresident defined.11-21-8Credits against tax.11-21-8aCredit for qualified rehabilitated buildings investment.11-21-8bDefinitions.11-21-8cProcedures.11-21-8dStandards.11-21-8eCarryback, carryforward.11-21-8fDisclosure of credit applications and grants.11-21-8gCredit for qualified rehabilitated residential building investment.11-21-8hDistribution, sale, transfer or assignment of qualified rehabilitated building investment tax credit.11-21-9Meaning of terms.11-21-9aPledge of credit or collateral by endorser, guarantor or accommodator not to constitute investment in borrower.11-21-10Low income exclusion.11-21-10aAdoption tax credit.11-21-11West Virginia taxable income of resident individual.11-21-12West Virginia adjusted gross income of resident individual.11-21-12aAdditional modification reducing federal adjusted gross income.11-21-12bCombat pay exempt.11-21-12cDeduction for long-term care insurance.11-21-12dAdditional modification reducing federal adjusted gross income.11-21-12eAdditional modification reducing federal adjusted gross income.11-21-12fAdditional modification increasing federal adjusted gross income.11-21-12gAdditional modification increasing federal adjusted gross income; disallowance of deduction taken under Internal Revenue Code Section 199.11-21-12hRepeal of section relating to 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.11-21-12iDecreasing modification reducing federal adjusted gross income for qualifying contribution to a qualified trust maintained for the benefit of a child with autism; effective date.11-21-12jModifications to federal adjusted income.11-21-12kAdditional modification reducing federal adjusted gross income for shareholders of S corporations and members of limited liability companies engaged in banking business.11-21-12lDecreasing modification reducing federal adjusted gross income for the net income of Qualified Opportunity Zone Businesses; effective date.11-21-12mAdditional modifications related to a Jumpstart Savings Account.11-21-12nAdditional modification reducing federal adjusted gross income related to gaming and gambling losses.11-21-13West Virginia deduction of resident individual.11-21-14West Virginia standard deduction of a resident individual.11-21-15West Virginia itemized deduction of a resident individual.11-21-16West Virginia personal exemptions of resident individual.11-21-17Resident partners.11-21-17aResident shareholders of S corporations.11-21-18West Virginia taxable income of resident estate or trust.11-21-19Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment.11-21-20Credit for income tax of another state.11-21-21Senior citizens' tax credit for property tax paid on first $20,000 of taxable assessed value of a homestead in this state.11-21-22Low-income family tax credit.11-21-22aDefinitions.11-21-22bAmount of credit.11-21-22cAdministration.11-21-23Refundable credit for real property taxes paid in excess of four percent of gross household income.11-21-24Senior citizen property tax relief credit for tax years beginning before 2012.11-21-25Nonrefundable credit for matching contribution to employee’s Jumpstart Savings Account.11-21-26– Child and dependent care credit.11-21-30Computation of tax on income of nonresidents and part-year residents.11-21-31Mobile employee exclusion from state source income.11-21-32W. Va. Code § 11-21-3211-21-37Nonresident partners and shareholders of S corporations.11-21-37aAllocation and apportionment of income of nonresidents from multistate business activity.11-21-37bSpecial apportionment rules.11-21-37cSpecial apportionment rules - financial organizations.11-21-38West Virginia source income of nonresident estate or trust.11-21-39Share of nonresident estate, trust or beneficiary in income from West Virginia sources.11-21-40Credit for income tax of state of residence.11-21-41Special case in which a nonresident need not file West Virginia income tax return.11-21-42Military incentive tax credit.11-21-43Credit for consumers sales and service tax and use tax paid.11-21-44West Virginia source income of part-year resident individuals.11-21-51Returns and liabilities.11-21-51aComposite returns.11-21-52Time and place for filing returns and paying tax.11-21-53Signing of returns and other documents.11-21-54Electronic filing for certain tax preparers.11-21-55Declaration of estimated tax.11-21-56Payments of estimated tax.11-21-57Extensions of time.11-21-58Requirements concerning returns, notices, records and statements.11-21-59Report of change in federal taxable income.11-21-59aReport of change in taxes paid to other states.11-21-60Change of election.11-21-61Extension of time for performing certain acts due to Desert Shield service.11-21-62Income taxes of members of Armed Forces on death.11-21-71Requirement of withholding tax from wages.11-21-71aWithholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts.11-21-71bWithholding tax on West Virginia source income of nonresidents.11-21-72Information statement for employee.11-21-73Credit for tax withheld.11-21-74Filing of employer’s withholding return and payment of withheld taxes; annual reconciliation; e-filing required for certain tax preparers and employer.11-21-75Employer's liability for withheld taxes.11-21-76Employer's failure to withhold.11-21-77Extension of withholding to certain lottery winnings; lottery winnings source income.11-21-93Personal income tax reserve fund.11-21-94Effective date; severability.11-21-94aEffective date.11-21-95General procedure and administration.11-21-96W. Va. Code § 11-21-9611-21-97Tax credit for employers providing child care for employees.