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West Virginia · the numbers
West Virginia figures at a glance, 2026
The West Virginia numbers for the 2026 return in one place: the five rates and four brackets, the $2,000 exemption, the Schedule M subtractions, the credits and their income tables, the property-tax credits, the filing dates, and a short list of what changed from 2025. For anyone who files here, and for anyone checking a preparer’s work.
By Charles Trautman, EA, editor
Need to Know Tax · written from West Virginia Tax Division (Department of Revenue) sources, November 3, 2026; updated November 12, 2026 after the election · not yet reviewed by a West Virginia practitioner
West Virginia has few moving parts and most of them are fixed in statute: the brackets, the $2,000 exemption and the $8,000 senior modification have not changed in years and are not indexed. What moves is the rate schedule, cut 5% across the board for 2026 by S.B. 392, and the share of Social Security that comes off, now 100% for every filer. The income tables for the Family Tax Credit and the two senior property-tax credits follow the federal poverty guidelines and the 2026 tables were not out when this was written; the 2025 tables are shown and marked. Line numbers are from the 2025 forms; the West Virginia Tax Division (the Department) is redesigning them for 2026.
The rate schedule
| Single, joint, head of household, surviving spouse | Married filing separately | 2025 rate | 2026 rate | 2026 tax |
|---|---|---|---|---|
| Not over $10,000 | Not over $5,000 | 2.22% | 2.11% | 2.11% of taxable income |
| $10,000 to $25,000 | $5,000 to $12,500 | 2.96% | 2.81% | $211.00 + 2.81% of excess over $10,000 (MFS: $105.50 + 2.81% over $5,000) |
| $25,000 to $40,000 | $12,500 to $20,000 | 3.33% | 3.16% | $632.50 + 3.16% of excess over $25,000 (MFS: $316.25 over $12,500) |
| $40,000 to $60,000 | $20,000 to $30,000 | 4.44% | 4.22% | $1,106.50 + 4.22% of excess over $40,000 (MFS: $553.25 over $20,000) |
| Over $60,000 | Over $30,000 | 4.82% | 4.58% | $1,950.50 + 4.58% of excess over $60,000 (MFS: $975.25 over $30,000) |
Joint filers use the same brackets as single filers; only married filing separately is different, at half width. Filers with taxable income under $100,000 use the tax table in the booklet, which is built from this schedule. 2027 rates are to come; S.B. 392’s revenue trigger is checked each August 15 starting in 2026 and can cut rates a further 10% at most (verify whether the 2026 check produced a cut and the first year it applies).
| Taxable income | 2025 tax | 2026 tax | Saving | 2026 effective rate |
|---|---|---|---|---|
| $20,000 | $518.00 | $492.00 | $26 | 2.5% |
| $40,000 | $1,165.50 | $1,106.50 | $59 | 2.8% |
| $75,000 | $2,776.50 | $2,637.50 | $139 | 3.5% |
| $150,000 | $6,391.50 | $6,072.50 | $319 | 4.0% |
The saving is 5% of the 2025 tax in every row. Because the brackets are narrow, most of a middle income is taxed at the top rate; at $150,000, $90,000 of it is at 4.58%.
The structure
| Item | 2025 | 2026 | Note |
|---|---|---|---|
| Starting point | Federal AGI | Federal AGI | IT-140 line 1. Below-the-line federal deductions (standard, itemized, tips, overtime, senior, car loan) never reach the return. |
| Standard deduction | None | None | No itemized deductions either, except gambling losses up to winnings for federal itemizers (Schedule M line 46). |
| Personal exemption, per person | $2,000 | $2,000 | Taxpayer, spouse and each dependent. Fixed in statute, not indexed. |
| Exemption when claimed on someone else’s return | $500 | $500 | IT-140 line 6 when the exemption count is zero. |
| Surviving spouse additional exemption | $2,000 | $2,000 | For each of the two years after the spouse’s death, if not remarried. |
| Social Security subtracted | 65% above $50,000 / $100,000 AGI; 100% below | 100%, all filers | Schedule M line 34. Final step of the H.B. 4880 phase-in. |
| Senior citizen or disability modification, 65+ or permanently and totally disabled | Up to $8,000 per person | Up to $8,000 per person | Schedule M line 47. Reduced dollar for dollar by lines 29 to 34, including Social Security and public pensions. |
| Surviving spouse modification | Up to $8,000 | Up to $8,000 | Schedule M line 48. |
| WV PERS, Teachers Retirement, federal civil service retirement | Up to $2,000 combined | Up to $2,000 combined | Schedule M line 33. |
| Military retirement; WV State Police; municipal police and fire; federal law enforcement; Railroad Retirement | 100% exempt | 100% exempt | Schedule M lines 30, 31, 32 and 40. |
| Private pensions, IRA and 401(k) withdrawals, Roth conversions | Fully taxed | Fully taxed | Ordinary income at 2.11% to 4.58%, less any room left in the $8,000 modification. |
| Capital gains | Fully taxed | Fully taxed | No preferential rate; arrive netted inside federal AGI. |
| SMART529 contributions | Deductible, no cap | Deductible, no cap | Schedule M line 39; nonqualified withdrawals added back. |
| Jumpstart Savings Program deposits | Up to $25,000 | Up to $25,000 | Schedule M line 44. |
| Long-term care premiums, ABLE contributions, U.S. obligation interest | Deductible | Deductible | Schedule M lines 41, 43 and 29. |
| Low-income earned income exclusion | Up to $10,000 at AGI $10,000 or less (verify) | Same | IT-140 line 5 worksheet. |
| Local income tax | None | None | A few cities charge a flat weekly city service fee on people who work there; it is not an income tax and is not creditable (verify list and amounts). |
The credits
| Credit | Figure | Refundable? | Income limit and form |
|---|---|---|---|
| Earned income credit | None at the state level | ||
| Child tax credit | None at the state level | ||
| Child and dependent care credit | 50% of the federal Form 2441 credit | No | Follows the federal credit. Tax Credit Recap Schedule line 18; paper filers attach Form 2441. |
| Family Tax Credit | 100% of tax forgiven at the lowest incomes, falling 10 points per $300 of income to zero | No (it reduces tax to zero) | Zero at modified federal AGI of $18,350 (1 person), $23,850 (2), $29,350 (3), $34,850 (4), $40,350 (5), $45,850 (6), $51,350 (7), $56,850 (8 or more); half those amounts for married filing separately. 2025 figures; 2026 to come. Schedule FTC-1. Not available with zero exemptions or when federal AMT is owed. |
| Credit for income tax paid to another state | Tax paid elsewhere on income West Virginia also taxes, within limits | No | Residents and part-year residents; one Schedule E per state; not for city or county taxes. |
| Pass-through entity tax credit | Owner’s share of tax the entity elected to pay | No | From the EK-1; Recap Schedule line 26. |
| Senior Citizen Tax Credit | Refund of property tax paid on the homestead’s first $20,000 of taxable assessed value (verify dollar base) | Yes | Homestead Exemption participants (65+ or disabled) with income at or below 150% of poverty: $23,475 (1 person), $31,725 (2), $39,975 (3), $48,225 (4), plus $8,250 each additional. 2025 figures; 2026 to come. Form SCTC-A, or on MyTaxes without a return. |
| Homestead Excess Property Tax Credit | Property tax over 4% of income, maximum $1,000 | Yes | Income at or below $46,950 (1), $63,450 (2), $79,950 (3), $96,450 (4), plus $16,500 each additional. 2025 figures; 2026 to come. Schedule HEPTC-1; reduced by any SCTC. |
| Motor Vehicle Property Tax Adjustment Credit | 100% of county personal property tax on eligible vehicles paid on time | Yes | No income limit. Amount from the MV-1 letter; IT-140 line 21(A); first half paid before October 1, second half before April 1. |
| Disabled Veteran Real Property Tax Credit | 100% of homestead property tax | Yes | Veterans rated 90% to 100% permanently and totally disabled, and some unremarried surviving spouses. Form DV-1; line 21(B). Not with SCTC or HEPTC. |
| Small Business Property Tax Adjustment Credit | 50% of business personal property tax paid on time, less any MV-1 | Yes | Appraised personal property of $1 million or less. Form SB-1; line 21(C). |
The three property-tax credits on line 21 are the ones most households miss. They are refundable, so they pay even when the income tax is zero, and the vehicle credit has no income test.
Filing and payment
| Item | Figure |
|---|---|
| Return due | April 15, 2027 |
| Extended due date | October 15, 2027; a federal extension carries over automatically; Form WV4868 only if there is no federal extension. Payment is still due April 15. |
| Estimated payments required when tax after withholding is | $600 or more |
| Estimated payment dates | April 15, June 15, September 15, January 15 (Form IT-140ES or MyTaxes) |
| Safe harbor | 90% of this year’s tax or 100% of last year’s, after credits; no 110% tier |
| Farmers (two-thirds of gross income from farming) | One payment at 66⅔% by January 15, or file and pay by March 1 |
| Preparer e-file mandate | More than 25 West Virginia returns the prior year, using software (waiver HW-1; client opt-out OPT-1) |
| Rejected direct deposit fee | $15 |
| Refund inquiry | Call after 10 weeks; interest accrues if not issued within 90 days |
| Amended return after a federal change | Within 90 days of the federal change, on IT-140 with the amended box checked |
Beyond the income tax
| Item | 2026 |
|---|---|
| Homestead Exemption (property tax), 65+ or permanently and totally disabled | First $20,000 of assessed value of the owner-occupied home; apply once through the county assessor (verify deadline, December 1) |
| Property assessment ratio | 60% of appraised value, so the $20,000 exemption covers about $33,000 of market value |
| Vehicle personal property tax | Billed by the county; both halves must be paid on time (before October 1 and April 1) to be refunded through the MV-1 credit |
| Estate, inheritance and gift tax | None |
| State sales tax | 6%, plus up to 1% municipal; groceries exempt |
| Reciprocal states for wages | Kentucky, Maryland, Ohio, Pennsylvania, Virginia (Form WV/IT-104NR) |
| Residency day test | More than 183 days of physical presence makes a domiciliary of another state a resident; the rule is aimed at Pennsylvania and Virginia domiciliaries |
What changed from 2025
Every rate cut 5%. S.B. 392, signed March 31, 2026, retroactive to January 1. The top rate is 4.58% (was 4.82%); the bottom rate 2.11% (was 2.22%). Brackets unchanged. Withholding tables IT-100.2.A and B revised.
Social Security 100% subtracted for everyone. The 65% figure for filers above $50,000 / $100,000 is gone. Schedule M line 34.
Conformity date moved to December 31, 2025. S.B. 400 adopts the July 2025 federal law. Above-the-line and business items (bonus depreciation, Section 179, HSA limits) flow through; below-the-line items (tips, overtime, senior, car loan, SALT) never did and still do not.
Revenue trigger rebuilt. Checked each August 15 from 2026; can cut rates up to 10% more for a later year. 2027 rates to come.
Forms redesigned. The Department is rebranding as “Tax Division” and reformatting the IT-140. Line numbers here are from 2025 (verify against the 2026 forms).
Not changed. The $2,000 and $500 exemptions. The $8,000 senior and surviving spouse modifications. The $2,000 public pension cap. The 50% dependent care credit. The $600 estimated threshold. No state EITC, no state child credit, no local income tax.
Worked example: where the dollars go for a family of four
Married couple with two children, federal AGI of $78,000, $6,000 of day-care expenses producing a federal Form 2441 credit of $1,200, county vehicle tax of $640 on two cars, both halves paid on time.
| Amount | |
|---|---|
| Federal AGI | $78,000 |
| Personal exemptions, 4 × $2,000 | −$8,000 |
| West Virginia taxable income | $70,000 |
| Tax: $1,950.50 + 4.58% of $10,000 | $2,408.50 |
| Child and dependent care credit, 50% of $1,200 | −$600.00 |
| Tax after nonrefundable credits | $1,808.50 |
| Motor Vehicle Property Tax Adjustment Credit (MV-1), refundable | −$640.00 |
| Net West Virginia tax before withholding | $1,168.50 |
In 2025 the same family paid $2,535.50 before credits ($2,053.50 plus 4.82% of $10,000); the rate cut saves $127. The two credits save $1,240 more, and both are commonly missed: the dependent care credit because it is new, the vehicle credit because the MV-1 letter gets thrown away.
Behind the scenes: why so little is indexed
The $2,000 exemption, the $8,000 senior modification and the four bracket breaks are stated in the Code as fixed dollars, so inflation quietly raises the real tax each year until a bill passes. The Legislature’s answer has been to cut the rates, not widen the brackets, because a percentage cut is easy to write into a revenue trigger. The only figures that move on their own are borrowed from the federal government: the credit tables tied to the poverty guidelines, and anything inside federal AGI.
What to bring
- Last year’s IT-140 and Schedule M, to compare line by line
- Form SSA-1099 for each spouse, and pension 1099-Rs identified by source (military, PERS, private)
- The MV-1 letter and the county personal property tax receipts with payment dates
- Federal Form 2441 if day care was paid
- The county Homestead Exemption approval and the real property tax receipt, for the senior and excess property tax credits
- SMART529, Jumpstart and ABLE contribution statements
- Estimated payment confirmations from MyTaxes, with dates
Questions people ask
What are the West Virginia tax rates for 2026?
2.11% on the first $10,000 of West Virginia taxable income, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000 and 4.58% above that. The same brackets apply to single and joint filers; married filing separately uses brackets half as wide.
What is the West Virginia standard deduction?
There is none, and no itemized deductions either. In their place each person on the return, including dependents, gets a $2,000 exemption; a filer who can be claimed by someone else gets $500.
How much of my pension is exempt?
For most private pensions and IRA withdrawals, none, apart from whatever is left of the $8,000 senior modification after your Social Security subtraction. Military, State Police, municipal police and fire, federal law enforcement and Railroad Retirement pensions are fully exempt; PERS, teachers and federal civil service retirement get up to $2,000.
Does West Virginia have an earned income credit or child tax credit?
No. It has a 50% match of the federal child and dependent care credit, the Family Tax Credit for households near the poverty line, and the refundable property-tax credits.
Is the vehicle tax credit really the whole amount?
Yes, for eligible vehicles, if both halves were paid before October 1 and April 1. The Department mails an MV-1 letter with the amount; it goes on IT-140 line 21(A), and people who do not file can claim it on MyTaxes.
Five rates, one exemption, nothing indexed
Know that $60,000 of taxable income is where the top rate starts, that the $8,000 senior break is net of Social Security, and that three refundable property-tax credits are waiting on line 21.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Forms and official pages named in this article
- Form IT-140, Personal Income Tax Return, 2025 forms and instructions
- Schedule M, Modifications to Adjusted Gross Income
- Tax Credit Recap Schedule
- Schedule FTC-1, Family Tax Credit
- Schedule HEPTC-1, Homestead Excess Property Tax Credit
- Schedule E, Credit for Income Tax Paid to Another State
- Form IT-140ES, Individual Estimated Income Tax Payment
- Form WV4868, Application for Extension of Time to File
- Forms WV/IT-104 and WV/IT-104NR, withholding exemption and nonresidence certificates
- MyTaxes
Sources and where to check
- WV Tax Division: 2026 Income Tax Rate Cut
- WV Tax Division: 2025 Tax Rate Schedules
- WV Tax Division: Social Security Modification
- WV Tax Division: Senior Citizens Tax Credit and Homestead Excess Property Tax Credit
- WV Tax Division: Motor Vehicle Property Tax Adjustment Credit
- WV Tax Division: Income tax credits for property taxes paid (MV-1, DV-1, SB-1)
- WV Tax Division: Individuals frequently asked questions
- WV Tax Division: Electronic filing for individuals
- WV Legislature: Enrolled S.B. 392 (2026)
- WV Legislature: Enrolled S.B. 400 (2026)