Current through Register Vol. XLI, No. 38, September 20, 2024
51.1.
General. - On or before the fifteenth (15th) day of the fourth (4th) month
following the close of a taxable year, a West Virginia income tax return shall
be made and filed by or for:
(1) Every
resident individual required to file a federal income tax return for the
taxable year, or having West Virginia adjusted gross income for the taxable
year, determined under W. Va. Code '11-21-12
and Section 12 of these regulations, in excess of the sum of his West Virginia
personal exemptions;
(2) Every
resident estate or trust required to file a federal income tax return for the
taxable year, or having any West Virginia taxable income for the taxable year
as determined under W. Va. Code '11-21-18
and Section 18 of these regulations;
(3) Every nonresident individual having any
West Virginia adjusted gross income for the taxable year, determined under W.
Va. Code '11-21-32
and Section 32 of these regulations, in excess of the sum of his personal
exemptions;
(4) Every nonresident
estate or trust having items of income or gain derived from West Virginia
sources, determined in accordance with W. Va. Code '11-21-32
and the applicable rules of Section 32 of these regulations as in the case of a
nonresident individual, in excess of its West Virginia exemption; and
(5) Every resident or nonresident individual
who is entitled to claim and who claims an overpayment of income tax for the
taxable year regardless of whether he would not otherwise be required to file a
return under this regulation.
51.1.1. A taxpayer who has had West Virginia
income tax withheld from his wages, or who has paid estimated tax during the
taxable year, but whose West Virginia adjusted gross income for such taxable
year does not exceed his exemptions must file a West Virginia income tax return
in order to obtain a refund.
51.1.2. Any taxpayer required to file a West
Virginia income tax return must file a return even if such return, after
modifications, exemptions and credits, shows no tax liability.
51.2. Returns Of Husband And Wife.
51.2.1. Separate Federal Returne. - If a
husband or wife files and determines their tax liability on separate federal
returns, they must file separate West Virginia income tax returns.
51.2.2. Joint Federal Returns. - If a husband
and wife, other than a husband and wife described in Subsection 51.2.3 of this
regulation, file and determine their tax liability on a joint federal return,
or if neither spouse files a federal return, they may either:
(1) File a joint West Virginia income tax
return in which event their tax liabilities shall be joint and several and each
is liable for the entire tax on such joint return regardless of whether only
one spouse had income, or
(2) File
separate West Virginia income tax returns where their tax liabilities shall be
separate.
51.2.3. If
either the husband or wife is a resident and the other is a nonresident of West
Virginia, they shall file separate West Virginia income tax returns without
regard to their method of filing for federal income tax purposes, in which
event their West Virginia tax liabilities shall be separate. Provided, however,
that a West Virginia joint resident return may be filed by such husband and
wife where all three (3) of the following requirements are met:
(1) they are otherwise entitled to file a
joint return,
(2) each spouse
maintained his or her status as a resident or nonresident during the entire
taxable year, and
(3) they elect to
determine their West Virginia taxable income on a joint return as if both were
residents for the entire taxable year.
51.2.3.1. Where the husband and wife qualify
under the above requirements and file a joint resident return, their tax
liabilities shall be joint and several.
51.3. Returns For Decedents. - In general,
the rules set forth in this regulation pertaining to the filing of returns
apply to decedents as well as other taxpayers.
51.3.1. The executor or administrator of the
estate of a taxpayer who died during the taxable year, or other person charged
with the property of a decedent, shall make and file the return of income
required in respect of such decedent on the form which would have been
appropriate had such taxpayer lived. For a decedent's taxable year which ends
with the date of the taxpayer's death, the return shall cover the period during
which said taxpayer was alive. For purposes of this Subsection, the term
"executor or administrator" means the person who is actually appointed to and
qualifies for such office and not a person who is merely in charge of the
property of the decedent.
51.3.2.
Joint Return After Death. - Where one or both spouses die during the year, a
joint West Virginia income tax return may be made if the following conditions
are met:
(1) a joint federal return was made
for the taxable year;
(2) the
taxable year of both decedents or of the decedent and the surviving spouse, as
the case may be, began on the same day and ended on different days only because
of the death of either or both;
(3)
neither taxpayer was reporting for a fractional part of a year as a result of a
change in accounting; and
(4) the
surviving spouse had not remarried before the end of the taxable
year.
51.4.
Individuals Under A Disability. - The return required for an individual who is
unable to make a return by reason of minority, insanity or other disability
shall be made and filed by his guardian, committee, fiduciary or other person
charged with the care of his person or property (other than a receiver in
possession of only a part of his property), or by his duly authorized agent. In
such case, the fiduciary, duly authorized agent, or other person charged with
the care of his person or property shall be liable for the tax.
51.5. Estates And Trusts. - The return for an
estate or trust shall be made and filed by the fiduciary.
51.6. Joint Fiduciaries. - If two (2) or more
fiduciaries are acting jointly, the return may be made by either of them. When
the fiduciary is a trustee of two (2) or more trusts, he must make a separate
return for each trust, even though such trusts were created by the same grantor
for the same beneficiary or beneficiaries.
51.7. Tax A Debt. - Any tax imposed by the
West Virginia Personal Income Tax Act, and any additions, interest or penalty
thereon, shall, from the time it is due and payable be a personal debt of the
person or persons (including fiduciaries of estates or trusts) liable to pay
the same, to the State of West Virginia.
51.8. Cross Reference. - For provisions as to
information returns by partnerships, employers, and other persons, see Section
58 of these regulations.
