Current through Register Vol. XLI, No. 38, September 20, 2024
16.1. In General. -
A resident individual is allowed a West Virginia exemption of two thousand
dollars ($2,000) for each exemption for which said individual is entitled to a
deduction for the taxable year for federal income tax purposes. The number of
personal exemptions to be claimed on a resident individual's State income tax
return shall be the same as the number of personal exemptions claimed on his or
her federal income tax return unless otherwise provided in this
regulation.
16.2. Husband And Wife.
16.2.1. Where a husband and wife determine
their federal income tax liability by filing a joint federal return and also
determine their West Virginia income tax liability by filing a joint State
return, they shall be entitled to claim the same number of personal exemptions
on their joint State return as claimed on their joint federal return for the
taxable year.
16.2.2. Where a
husband and wife determine their federal income tax liability by filing
separate federal returns and also determine their West Virginia income tax
liability by filing separate State returns, each spouse shall be entitled to
claim the same number of personal exemptions on his or her separate State
return as claimed on the respective separate federal return for the taxable
year.
16.2.3. Where a husband and
wife determine their federal income tax liability by filing a joint federal
return but determine their West Virginia income tax liability by filing
separate State returns, each spouse shall be entitled to claim a West Virginia
personal exemption for each federal exemption to which he or she would have
been entitled to claim had their federal income taxes been determined on
separate federal returns for the taxable year.
16.2.4. The amount of each West Virginia
exemption allowed under Subsections 16.2.1, 16.2.2 or 16.2.3 shall be two
thousand dollars ($2,000).
16.3. Surviving Spouse.
16.3.1. Additional Exemption. - A surviving
spouse shall be allowed one additional exemption of two thousand dollars
($2,000) for each of the two (2) taxable years which follow the year in which
the death of the spouse occurred.
16.3.2. Surviving Spouse Defined. - For
purposes of W. Va. Code '11-21-16
and this regulation surviving spouse means a taxpayer whose spouse died during
the taxable year prior to the taxable year for which the annual return is being
filed and who has not remarried at any time before the end of the taxable year
for which the annual return is being filed.
16.3.3. Example. - Taxpayer's Spouse dies on
January 15, 1988. As of December 31, 1989, the taxpayer has not remarried. For
tax year 1989 this taxpayer is entitled to claim an additional exemption as
provided under Subsection 16.3.1. This additional exemption will also be
available for tax year 1990 provided that this taxpayer has not remarried as of
December 31, 1990.
16.4.
$500 Exemption For Certain Dependents. - Notwithstanding any provision in this
regulation to the contrary, a resident individual whose exemption for federal
income tax purposes is zero by virtue of Section 151(d)(2) of the Internal
Revenue Code of 1986, as amended, is entitled to claim a single West Virginia
exemption in the amount of five hundred dollars ($500).
16.4.1. As a general rule, a resident
individual is entitled to claim the same number of exemptions on his or her
State income tax return as claimed on the federal income tax return for the
taxable year. Under Section 151(d)(2) of the Internal Revenue Code of 1986, as
amended, an individual with respect to whom a deduction is allowable to another
taxpayer for a taxable year beginning in the calendar year in which the
individual's taxable year begins is prohibited from claiming an exemption for
himself or herself on his or her federal return. Where Section 151(d)(2) of the
Internal Revenue Code is applicable, a West Virginia exemption of five hundred
dollars ($500) shall be allowed.
