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Category: West Virginia

West Virginia Low-Income Earned Income Exclusion

You may be eligible to claim the low-income earned income exclusion if you received earned income (see definition) during the taxable year and:

  1. Your filing status is single, married filing jointly, head of household or widow(er) with a dependent child and your federal adjusted gross income is $10,000 or less; or
  2. Your filing status is married filing separately and your federal adjusted gross income is $5,000 or less.

This exclusion may be taken even if you are claimed as a dependent on someone else’s return.

Earned Income includes wages, salaries, tips and other employee compensation. Earned Income also includes any net taxable earnings from self-employment reported on the federal Schedule C.

Earned Income does NOT include interest, dividends, and retirement income in the form of pensions or annuities and any other income that is not employee compensation. Earned income does not include income received for services provided by an individual while he or she is an inmate at a penal institution.

To view the West Virginia Low-Income Earned Income Exclusion Worksheet, please click here.