West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21 - Personal Income Tax
Section 110-21-11 - West Virginia Taxable Income Of Resident Individual

Universal Citation: 110 WV Code of State Rules 110-21-11

Current through Register Vol. XLI, No. 38, September 20, 2024

11.1. General. - The tax rates referred to in Section 4 of these regulations are applied against the taxpayer's West Virginia taxable income. The taxpayer's federal adjusted gross income is the actual starting point each year for computing the West Virginia taxable income on which his West Virginia personal income tax liability is based. The West Virginia taxable income of a resident individual means his federal adjusted gross income with the modifications stated in Sections 12, 12a and 12b of these regulations, less his West Virginia personal exemptions.

11.2. West Virginia Taxable Income Of Husband And Wife.

11.2.1. If a husband and wife file separate federal income tax returns for a particular year, they must also file separate West Virginia income tax returns for that year.

11.2.2. If a husband and wife file a joint federal income tax return for a particular year, or if neither files a federal return:
(1) They may file a joint West Virginia income tax return, or

(2) They may file separate West Virginia income tax returns; Provided, that they comply with the requirements of the Tax Commissioner in setting forth information on a single form or on separate forms as the Tax Commissioner may require.

11.2.3. If both spouses are residents of West Virginia and elect to file separate West Virginia returns, each must determine his or her West Virginia income and exemptions as if his or her total federal income and exemptions had been determined separately.

11.3. West Virginia Taxable Income Of Husband And Wife Having Different Resident Status.

11.3.1. If either the husband or wife is a resident of West Virginia and the other is a nonresident, they must file separate returns unless they file a joint federal return and elect to file a joint State return, computing their joint West Virginia taxable income as if both spouse were residents of West Virginia.
11.3.1.1. Subsection 11.3.1 applies only in those cases where one spouse was a resident of West Virginia for the entire taxable year and the other spouse was a nonresident for the entire taxable year.

11.3.1.2. Subsection 11.3.1 does not apply in cases where either the husband or wife separately changed his or her residence during the taxable year. (For change of resident status during the taxable year, see Section 54 of these regulations).

11.3.1.3. Where an election to file a joint return is made under Subsection 11.3.1, the spouses shall file a resident West Virginia Personal Income Tax Return and will be treated in all respects as residents for purposes of West Virginia's personal income tax. Thus, said spouses are entitled to claim the number and amount of personal exemptions allowed resident individuals as set forth under W. Va. Code '11-21-16 and Section 16 of these regulations and any applicable credit for personal income tax paid another state as provided in W. Va. Code '11-21-20 and Section 20 of these regulations.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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