Category: West Virginia
West Virginia Subtractions from Income
These entries will appear on lines 36 through 45 of the Schedule M. They will be combined and shown on line 2 of the state return.
ANY WEST VIRGINIA STATE OR LOCAL POLICE, DEPUTY SHERIFF’S OR FIREMEN’S RETIREMENT
Enter the taxable amount of retirement income reported on your federal return which was received from any West Virginia state or local police, deputy sheriff’s or firemen’s retirement system, regardless of your age. This is the taxable amount of retirement income received from these sources, including any survivorship annuities.
WEST VIRGINIA TEACHER’S RETIREMENT AND WEST VIRGINIA PUBLIC EMPLOYEE’S RETIREMENT
Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from The West Virginia Teacher’s Retirement System and/or The West Virginia Public Employee’s Retirement System. Do not enter more than $2,000.
MILITARY RETIREMENT AND FEDERAL RETIREMENT
Regardless of age, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return received from Military Retirement and/or Federal Retirement. Do not enter more than $2,000.
MILITARY RETIREMENT MODIFICATION
There is an additional modification of a maximum of $20,000. If your pension is equal to or greater than $22,000, enter $20,000 here. If the pension is less than $22,000, enter the total amount of the pension received less the $2,000 claimed on line 38. In no case should the combined amount (line 38 and line 39) exceed the total amount of military retirement income or $22,000, whichever is less.
CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID TUITION TRUST/WEST VIRGINIA SAVINGS PLAN TRUST
Enter any payments paid to a prepaid tuition trust fund/savings plan trust, but only to the extent the payments have not been previously allowed as a deduction when arriving at your federal adjusted gross income. The Tax Department may request documentation that supports this deduction.
WEST VIRGINIA "EZ PASS" DEDUCTION.
Enter the amount, not less than $25 and not to exceed $1,200, of any payment for amounts expended for tolls paid electronically through use of a West Virginia Parkways, Economic Development and Tourism Authority PAC card (Parkways Authority Commuter Card) for non-commercial passes for travel on toll roads in West Virginia, not including amounts refunded or reimbursed by an employer. Any amount of qualified tolls paid and eligible for this decreasing modification and not used in the taxable year when paid, shall be permitted to carry forward for up to three (3) years subsequent to the taxable year. Qualified toll payments not used by the end of the carry forward period shall be forfeited.
SENIOR CITIZEN OR DISABILITY DEDUCTION
Taxpayers MUST be at least age 65 OR certified as permanently and totally disabled during the taxable year to receive this deduction. Joint income must be divided between husband and wife with regard to their respective percentage of ownership. ONLY THE INCOME OF THE SPOUSE WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE MODIFICATION. The Disability Deduction can be claimed by taxpayers under age 65 who have been medically certified as unable to engage in any substantial gainful activity due to physical or mental impairment. IF 2011 is the first year of a medically certified disability, you MUST enclose a 2011 West Virginia Schedule H or a copy of Federal Schedule R AND enter 2011 as the year the disability began in the space provided. IF the disability deduction has been claimed in prior years AND documentation has been submitted with prior claims, then only the year that the disability began, entered in the space provided, is needed to claim the deduction. The Surviving Spouse of a deceased taxpayer may also qualify for this modification.
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