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Category: West Virginia

West Virginia Military Filing Information

MEMBERS OF THE ARMED FORCES

RESIDENT:

If your legal residence was West Virginia at the time you entered military service, assignment to duty outside the state does not change your West Virginia residency status. You must file your return and pay the tax due in the same manner as any other resident individual unless you did not maintain a physical presence in West Virginia for more than 30 days during the taxable year.  Military income received while you were a member of the National Guard or Armed Forces Reserves called to duty pursuant to an Executive Order of the President of the United States is not taxable on the West Virginia return.   A copy of your military orders must be included with the return when it is filed.

 

 

**To enter the subtraction from within your TaxSlayer account, choose State Section>>Enter Myself>>Subtractions from Income>>Active Duty Military Pay.

 

Active Military Separation:

If you are a West Virginia resident and were on active duty for at least 30 continuous days and have separated from active military service, your active duty military pay from the Armed Forces of the United States, the National Guard, or Armed Forces Reserve is an authorized modification reducing your federal adjusted gross income only to the extent the active duty military pay is included in your federal adjusted gross income for the taxable year in which it is received. A copy of your military orders must be included with your return when filed.

 

**To enter the subtraction from within your TaxSlayer account, choose State Section>>Enter Myself>>Subtractions from Income>>Active Military Separation.

 


NONRESIDENT:
A member of the Armed Forces who is domiciled outside West Virginia is considered to be a nonresident of West Virginia for income tax purposes; therefore, his/her military compensation is not taxable to West Virginia even though he/she is stationed in West Virginia and maintains a permanent place of abode therein.  Nonresident military service members and their spouses may be liable for West Virginia income tax on other types of West Virginia income such as business income, interest income, unemployment compensation, etc.

 

 

**To claim a refund for taxes West Virginia taxes withheld in error, go to the State Section >> Nonresident Return >> Subtractions from Income > Active Duty Military Pay.

 

 

COMBAT PAY:

Combat pay received during the taxable year is not taxable on the federal income tax return. Therefore, it is not taxable on the state return.

 

Certain State and Federal Retirement Systems:

The modification for pensions and annuities received from the West Virginia Public Employees’ Retirement System, the West Virginia Teachers’ Retirement System, Military Retirement, and Federal Retirement is limited to a maximum of $2,000.  The State of West Virginia does not impose income tax on the retirement income received from any West Virginia state or local police, deputy sheriffs’ or firemen’s retirement system, including any survivorship annuities.

 

**To enter the subtraction from within your TaxSlayer account, State Section>>Enter Myself>>Subtractions from Income>>Taxable Teachers, Military and Federal Retirement.  Do not enter more that $2000.

 

 

ADDITIONAL MILITARY RETIREMENT:

There is an additional modification for the first $20,000 of military retirement income to the extent it is included in federal adjusted gross income.   In no case should the combined amount of both retirement modifications exceed the total amount of military retirement income or $22,000, whichever is less. 

 

**To enter the subtraction from within your TaxSlayer account, choose State Section>>Enter Myself>>Subtractions from Income>>Enter eligible Military Retirement Modification.

 

 

SPOUSES OF UNTIED STATES MILITARY MEMBERS:

Effective for taxable year 2009, spouses of military service members may be exempt from West Virginia income tax on wages received from services performed in West Virginia if all three of the following conditions are met:


(a) The service member is present in West Virginia in compliance with military orders.

(b) The spouse is in West Virginia solely to be with the service member; and

(c) The spouse maintains domicile in another state.


To exclude income from state withholdings: It is not a requirement for both spouses to have the same state of domicile, nor, in the case of border installations, live in the state where the service member is stationed. Eligible spouses wishing to claim this exemption from income tax may file a revised Form IT-104 with the spouse’s employer and must also attach a copy of their "spouse military identification card" when providing this form to their employer.

To claim a refund of taxes that were withheld: Any refunds for taxable year 2016 may be claimed on a properly filed West Virginia IT-140 indicating "Non Resident Military Spouse" above the title on the first page. Military spouses should indicate the amount of their wages included in their federal adjusted gross income as a decreasing modification on the West Virginia Schedule M.

 

**To enter this modification from within your TaxSlayer account, choose State Section >> Nonresident West Virginia Return >> Subtractions from Income >> Active Duty Military Pay.

 

A copy of their State of Legal Residence Certificate Form DD2058 must be enclosed with their return when it is filed. (The return should be printed and mailed to the state to include the DD2058 form and the 'Non Resident Military Spouse' declaration on the first page.)


Nonresident military service members and their spouses may be liable for West Virginia income tax on other types of West Virginia income such as business income, interest income, unemployment compensation, etc. These types of income are reported on the Schedule A.

 

 

For additional information, see IT-140 Instructions.

 

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