West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21A - Personal Income Tax Low Income Exclusion
Section 110-21A-4 - Amount of Deduction

Universal Citation: 110 WV Code of State Rules 110-21A-4

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

Eligible taxpayers may deduct the following maximum amounts of earned income from federal adjusted gross income to the extent it is included in federal adjusted gross income.

4.1. For tax years beginning after December 31, 1996:

4.1.1. Individual taxpayers: $10,000.00;

4.1.2. Married taxpayers filing jointly: $10,000.00; and

4.1.3. Married taxpayers filing separately: $5,000.00 for each spouse who qualifies as an eligible taxpayer.

4.2. For the tax year beginning January 1, 1996, eligible taxpayers may only deduct earned income received after June 30, 1996, from federal adjusted gross income to the extent it is included in federal adjusted gross income, as follows:

4.2.1. Individuals: $5,000.00;

4.2.2. Married individuals filing jointly: $5,000.00; and

4.2.3. Married individuals filing separately: $2,500.00 for each spouse who qualifies as an eligible taxpayer.

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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