{"id":2213,"date":"2010-09-01T12:49:42","date_gmt":"2012-09-07T20:05:36","guid":{"rendered":"\/west-virginia-state-taxes"},"modified":"2025-05-14T18:58:08","modified_gmt":"2025-05-15T01:58:08","slug":"impuestos-estatales-de-virginia-occidental","status":"publish","type":"post","link":"https:\/\/www.irs.com\/es\/impuestos-estatales-de-virginia-occidental\/","title":{"rendered":"Impuestos estatales de Virginia Occidental"},"content":{"rendered":"<p>Whether you&#8217;re a longtime resident, new to the Mountain State, or just someone doing business there, you\u2019re in the right place, we\u2019ll take you on a friendly stroll through the basics of West Virginia state taxes.<\/p>\n<p>Taxes are tricky, and there are always unique situations depending on your income, business, property, and even your personal preferences. This piece is more of a broad overview to help you navigate the basics and get a general sense of what to expect when it comes to state taxes.<\/p>\n<p>Understanding these taxes (and a cheeky exemption or deduction here and there) can make a big difference in how much you owe and how you manage your finances. But remember; tax laws evolve. This article will cover the general principles and current norms as they stand today on the true Mountain Mama state, but it\u2019s always a good idea to check for updates or consult a professional if you&#8217;re facing something more complex.<\/p>\n<div style=\"width: 640px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-2213-1\" width=\"640\" height=\"360\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/West_Virginia_State_Taxes_Overview.mp4?_=1\" \/><a href=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/West_Virginia_State_Taxes_Overview.mp4\">https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/West_Virginia_State_Taxes_Overview.mp4<\/a><\/video><\/div>\n<h2>Impuestos estatales de Virginia Occidental<\/h2>\n<p>El impuesto sobre la renta de las personas f\u00edsicas en Virginia Occidental se grava con los siguientes tipos:<\/p>\n<ul>\n<li aria-level=\"1\">3% sobre los primeros $10.000 de ingresos imponibles<\/li>\n<li aria-level=\"1\">4% sobre la base imponible entre $10.001 y $25.000<\/li>\n<li aria-level=\"1\">4,5% sobre la base imponible entre $25.001 y $40.000<\/li>\n<li aria-level=\"1\">6% sobre la base imponible entre $40.001 y $60.000<\/li>\n<li aria-level=\"1\">6,5% sobre una base imponible igual o superior a $60.001<\/li>\n<\/ul>\n<p>El tipo del impuesto sobre ventas y uso es 6%.<\/p>\n<p>Virginia Occidental tiene un <i>impuesto de sociedades neto<\/i> de 8,5% y un <i>impuesto de franquicia empresarial<\/i> tipo del 0,55% sobre el capital imponible.<\/p>\n<p>Property taxes are imposed on all real property and personal property in West Virginia, unless specifically exempted by law. For information about property tax, contact your local county assessor\u2019s office.<\/p>\n<h3><b>Form IT-140 (West Virginia Income Tax Return)<\/b><\/h3>\n<p>This is the main state income tax return for West Virginia residents. If you live in the state full time and earn income, this is the form you\u2019ll use to report it to the West Virginia State Tax Department. It covers wages, interest, dividends, business income, and more. It\u2019s also where you claim any tax credits or deductions you\u2019re eligible for, and where you find out whether you\u2019re getting a refund or owe more.<\/p>\n<h3><b>Form IT-140 ES (Individual Estimated Income Tax Payment)<\/b><\/h3>\n<p>If you\u2019re self-employed, freelancing, or receiving income that doesn\u2019t have tax withheld\u2014like from investments or rental properties\u2014this is the form you\u2019ll use to send in your estimated taxes throughout the year. These payments are typically made quarterly and help you avoid a big surprise when tax season rolls around.<\/p>\n<h3><b>Form IT-140 NRS (Special Nonresident Income Tax Return)<\/b><\/h3>\n<p>This one\u2019s specifically for nonresidents who earned money in West Virginia, often from the sale of real estate or certain business interests. It\u2019s not the regular nonresident income tax return\u2014it\u2019s a special one for situations where withholding is required on the sale. This form makes sure that West Virginia gets its share of tax on income tied to the state, even if the taxpayer doesn\u2019t live there.<\/p>\n<h3><b>Form IT-140 W (Withholding Tax Schedule)<\/b><\/h3>\n<p>If you\u2019re filing a West Virginia personal income tax return and had state taxes withheld from your paycheck or other income, this form helps you report it. You\u2019ll attach it to your Form IT-140 to show how much tax you already paid during the year, which goes toward calculating your refund or remaining balance due.<\/p>\n<h3><b>Form CNF-120 (Corporation Net Income\/Business Franchise Tax Return)<\/b><\/h3>\n<p>This form is for businesses operating in West Virginia. It\u2019s used to report both net income tax and the business franchise tax. Corporations and some other business types use this form to calculate how much they owe the state each year. If your company is registered in West Virginia or doing business there, chances are you\u2019ll need to file this one.<\/p>\n<p><b>Recursos fiscales del Estado de Virginia Occidental<\/b><\/p>\n<ul>\n<li aria-level=\"1\">Departamento de Impuestos del Estado de Virginia Occidental:<a href=\"http:\/\/www.wva.state.wv.us\/wvtax\/default.aspx\" target=\"_blank\" rel=\"noopener nofollow\"> www.wva.state.wv.us\/wvtax<\/a><\/li>\n<li aria-level=\"1\">Formularios del impuesto sobre la renta de las personas f\u00edsicas de Virginia Occidental:<a href=\"https:\/\/tax.wv.gov\/Individuals\/Pages\/Individuals.aspx\" target=\"_blank\" rel=\"noopener nofollow\"> tax.wv.gov\/Individuals\/Pages\/Individuals.aspx<\/a><\/li>\n<li aria-level=\"1\">WV State Tax Department \u2018Electronic Filing for Individuals:\u2019<a href=\"https:\/\/tax.wv.gov\/Individuals\/ElectronicFiling\/Pages\/IndividualsElectronicFiling.aspx\" target=\"_blank\" rel=\"noopener nofollow\"> tax.wv.gov\/Individuals\/ElectronicFiling\/Pages\/IndividualsElectronicFiling.aspx<\/a><\/li>\n<li aria-level=\"1\">WV State Tax Department \u2018Electronic Filing for Businesses:\u2019<a href=\"https:\/\/tax.wv.gov\/Business\/ElectronicFiling\/Pages\/BusinessElectronicFiling.aspx\" target=\"_blank\" rel=\"noopener nofollow\"> tax.wv.gov\/Business\/ElectronicFiling\/Pages\/BusinessElectronicFiling.aspx<\/a><\/li>\n<li aria-level=\"1\">WV State Tax Department \u2018My Taxes\u2019 portal (view, file, and pay your taxes online):<a href=\"https:\/\/mytaxes.wvtax.gov\/\" target=\"_blank\" rel=\"noopener nofollow\"> mytaxes.wvtax.gov<\/a><\/li>\n<li aria-level=\"1\">Compruebe el estado de su devoluci\u00f3n de impuestos estatales de Virginia Occidental:<a href=\"https:\/\/tax.wv.gov\/Individuals\/HowDoI\/Pages\/IndividualsHowDoI.aspx\" target=\"_blank\" rel=\"noopener nofollow\"> tax.wv.gov\/Individuals\/HowDoI\/Pages\/IndividualsHowDoI.aspx<\/a><\/li>\n<li aria-level=\"1\">WV State Tax Department \u2018 Property Tax Division:<a href=\"http:\/\/www.state.wv.us\/taxrev\/ptdweb\/index.html\" target=\"_blank\" rel=\"noopener nofollow\"> www.state.wv.us\/taxrev\/ptd<\/a><\/li>\n<li aria-level=\"1\">P\u00f3ngase en contacto con el Departamento de Impuestos del Estado de WV:<a href=\"https:\/\/revenue.wv.gov\/AboutUs\/Pages\/ContactUs.aspx\" target=\"_blank\" rel=\"noopener nofollow\"> revenue.wv.gov\/AboutUs\/Pages\/ContactUs.aspx<\/a><\/li>\n<li aria-level=\"1\">Departamento de Hacienda de Virginia Occidental: <a href=\"http:\/\/www.wvrevenue.gov\" target=\"_blank\" rel=\"noopener nofollow\">www.wvrevenue.gov<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13278 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-prathsnap-3381727-1024x683.jpg\" alt=\"impuestos estatales de virginia occidental\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-prathsnap-3381727-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-prathsnap-3381727-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-prathsnap-3381727-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-prathsnap-3381727-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-prathsnap-3381727-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-prathsnap-3381727-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-prathsnap-3381727-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2>The Final Word on West Virginia State Taxes\u2026<\/h2>\n<p>West Virginia\u2019s tax system has its own mix of rules, forms, and filing quirks, but once you get the lay of the land, it\u2019s not what you\u2019d call <i>difficult<\/i>. Whether you&#8217;re a full-time resident, splitting time between states, or just earning income in West Virginia occasionally, knowing which forms to use and what deadlines to keep an eye on can save you from unnecessary stress (and maybe even some penalties).<\/p>\n<p>Don\u2019t forget that filing might still be worth your time even if you&#8217;re not required to, especially if you&#8217;re owed a refund. As with any state tax process, staying organized and planning ahead can go a long way in making tax season a little less overwhelming.<\/p>\n<h2>West Virginia State Taxes: FAQ<\/h2>\n<p><b> 1. Do I have to file a West Virginia state income tax return if I don\u2019t live there full time?<\/b><b><br \/>\n<\/b>Yes, if you earned income from a job or business in West Virginia, even if you don\u2019t live there all year, you may need to file a part-year or nonresident tax return. The state wants to tax income connected to work done inside its borders, so if you commuted into the state or had West Virginia-based clients, for example, you\u2019d likely have to file.<\/p>\n<p><b> 2. What\u2019s the state income tax rate in West Virginia?<\/b><b><br \/>\n<\/b>West Virginia uses a graduated income tax system. That means different chunks of your income are taxed at different rates. As of now, the rates range from 2.36% for lower income brackets to 5.12% for higher ones. So someone making $20,000 a year will pay a lower percentage than someone making $100,000. These rates apply to both individuals and married couples, although the income brackets differ slightly by filing status.<\/p>\n<p><b> 3. How do I pay West Virginia state taxes if I\u2019m self-employed?<\/b><b><br \/>\n<\/b>If you&#8217;re self-employed, a freelancer, or earning income that isn\u2019t automatically taxed, you\u2019ll likely need to make estimated tax payments to West Virginia every quarter. This helps you avoid penalties and keeps you from owing a huge lump sum in April. You can pay online through the West Virginia State Tax Department\u2019s website, and it\u2019s smart to align your state payments with the federal estimated tax due dates.<\/p>\n<p><b> 4. Does West Virginia offer any tax breaks for retirees?<\/b><b><br \/>\n<\/b>Yes, West Virginia is relatively friendly to retirees. One big plus is that it does not tax Social Security benefits if your federal adjusted gross income is below a certain level. Even if your income is higher, only part of your benefits might be taxed. The state also provides some exemptions for pension income and retirement account distributions, which can reduce your tax bill in your later years.<\/p>\n<p><b> 5. What kinds of purchases are taxed in West Virginia?<\/b><b><br \/>\n<\/b>Most physical goods are subject to sales tax in West Virginia, including clothing, electronics, and furniture. Services are also taxed in many cases, especially if they involve tangible products or labor that goes into a physical good. Groceries used to be taxed at a lower rate but are now fully exempt. Some cities or counties add their own local sales taxes, so your total rate could be higher depending on where you&#8217;re shopping.<\/p>\n<p><b> 6. When is the deadline to file my West Virginia state tax return?<\/b><b><br \/>\n<\/b>West Virginia follows the same general schedule as the IRS, which means your state tax return is usually due on April 15. If that date falls on a weekend or holiday, it shifts to the next business day. If you need more time to file, you can request a state extension, but just like with federal taxes, this doesn\u2019t give you more time to pay any taxes you owe. You still have to send in the payment by the original deadline to avoid interest or penalties.<\/p>","protected":false},"excerpt":{"rendered":"<p>Whether you&#8217;re a longtime resident, new to the Mountain State, or just someone doing business there, you\u2019re in the right place, we\u2019ll take you on a friendly stroll through the basics of West Virginia state taxes. Taxes are tricky, and there are always unique situations depending on your income, business, property, and even your personal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":13277,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-tax-returns"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2213","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/comments?post=2213"}],"version-history":[{"count":4,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2213\/revisions"}],"predecessor-version":[{"id":13280,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2213\/revisions\/13280"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media\/13277"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media?parent=2213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/categories?post=2213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/tags?post=2213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}