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West Virginia
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Details:
• IT-140W:
Beginning this year, it is no longer necessary to enclose your W-2, 1099 or other withholding documents with your return. However, you will be required to complete and enclose our new form IT-140W in order to be given credit for any West Virginia withholding shown on those documents. If the IT-140W is not enclosed, any credit claimed on your tax return will be disallowed resulting in the delay of your refund.
• Senior Citizen Property Tax Deferment: Only seniors who are 65 or older and who experienced a property tax increase of at least $300 on their owner-occupied West Virginia home over the past year may qualify for this deferment if they meet the income criteria. Application and approval must be obtained through their County Assessor to be able to claim the credit.
• Solar Energy Credit: After July 1, 2009, a new credit became available for any taxpayer who installs a solar energy system on their residential property located in West Virginia. The credit is an amount equal to thirty percent of the cost to purchase and install the system up to a maximum amount of $2,000. |
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