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it140x1996wv.us taxrev forms

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This document is a West Virginia Amended Income Tax Return form for tax years 1996 through 1999. It provides fields for the taxpayer to enter identifying information like name, address, social security number. It also allows the taxpayer to indicate filing status and number of exemptions. The main section of the form calculates adjusted gross income, modifications, exemptions, taxable income, and tax owed, adjusting amounts from the original return. The taxpayer is prompted to explain all adjustments on the back of the form.

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West Virginia Amended Income Tax Return - 19_____ IT-140X Or other taxable year beginning _______________, 19_____ Ending _______________, 19_____ (Rev. 12/96) THIS FORM MAY BE USED ONLY FOR TAXABLE YEARS 1996 THRU 1999 Name (if joint return, give first names and initials of both) Last Name Your Social Security Number A USE Present home address (number and street, including apartment number, or rural route) LABEL, Spouse's Social Security Number PRINT City, Town, or Post Office County State Zip Code OR TYPE Your Telephone Number Spouse's Year of Birth Your Year of Birth B ORIGINAL THIS RESIDENCY STATUS: RETURN RETURN Resident for the entire tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nonresident/Part-Year Resident filing a West Virginia Nonresident/Part-Year Resident Return (Form IT-140 NR/PY) . . . . . . . . . Nonresident filing a West Virginia Nonresident Special Return (Form IT-140 NRS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . THIS ORIGINAL C FILING STATUS: RETURN RETURN 1 1 1. Married Filing Jointly, Head of Household, Single, or Widow(er) with Dependent Child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 2. Married Filing Separately. Give spouse's social security number above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and enter spouse's full name here: ORIGINAL THIS D EXEMPTIONS: RETURN RETURN 1 1 1. Exemptions claimed on Federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 2. Exemption for Surviving Spouse: Enter year spouse died ______________ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 3. Total West Virginia Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . COLUMN B COLUMN C COLUMN A Explain all adjustments using Part II on the back of this return! NET CHANGE INCREASE CORRECTED AMOUNT ON ORIGINAL RETURN OR (DECREASE) 1 1. Federal Adjusted Gross Income (attach copy of Federal Form 1040X) . 2 2. West Virginia Modifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3. West Virginia Adjusted Gross Income (line 1 plus or minus line 2) . . . . 4 4. Low Income Earned Income Exclusion (see instructions) . . . . . . . . . . . 5 5. Exemptions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6. West Virginia Taxable Income (line 3 minus lines 4 and 5) . . . . . . . . . . . 7. Tax: from Rate Schedule , Schedule T , or Part III 7 NONRESIDENTS/PART-YEAR RESIDENTS MUST USE PART III. 8 8. West Virginia Income Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9. Estimated Tax Payments and Payments with Schedule L . . . . . . . . . . 10 10. B&O and/or Severance Tax Payments . . . . . . . . . . . . . . . . . . . . . . . . . . Business Investment/Employment Credits . . . . . . . . . . . . . . . . . . . . . . 11 11. Credit for Income Tax Paid to Other State(s) . . . . . . . . . . . . . . . . . . . . 12 Attach Check or Money Order Here 12. 13 Amount Paid With Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14 Sum of Credits and Payments (sum of lines 8 through 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15 Refund Received from Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16 Estimated Credit Applied to a Subsequent Tax Year from Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17 Contributions from Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 18 Sum of Previous Refunds and Credits (add lines 15, 16, and 17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19 Total Allowable Credits and Payments (line 14 minus line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 1 If line 19 is LESS than line 7, column C, enter BALANCE DUE (the State) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20. 21. If line 19 is LARGER than line 7, column C, enter OVERPAYMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 22. Amount to be Credited to Next Year's Estimated Tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 23. Subtract line 22 from line 21, REFUND (due you) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 DO NOT USE SPACE BELOW MAIL TO: Department of Tax and Revenue, Revenue Division, P.O. Box 1071, Charleston, WV 25324-1071
PART I: TAX RATE SCHEDULES RATE SCHEDULE II RATE SCHEDULE I Single, Married filing jointly, Head of household, and Widow(er) with Married filing separately dependent child Use this schedule if you checked box number 1 under quot;FILING STATUSquot; Use this schedule if you checked box number 2 under quot;FILING STATUSquot; Less than $10,000 . . . . . . . . . . . . . . . 3% of the taxable income Less than $5,000 . . . . . . . . . . . . . . . . 3% of the taxable income At least− But less than− At least− But less than− $ 5,000 $12,500 . . . . . . . $ 150.00 plus 4% of excess over $ 5,000 $ 300.00 plus 4% of excess over $10,000 $10,000 $25,000 . . . . . . . $12,500 $20,000 . . . . . . . $ 450.00 plus 4.5% of excess over $12,500 $ 900.00 plus 4.5% of excess over $25,000 $25,000 $40,000 . . . . . . . $20,000 $30,000 . . . . . . . $ 787.50 plus 6% of excess over $20,000 $1,575.00 plus 6% of excess over $40,000 $40,000 $60,000 . . . . . . . . . . . . . . $1,387.50 plus 6.5% of excess over $30,000 $2,775.00 plus 6.5% of excess over $60,000 $30,000 $60,000 .... . . . PART II: EXPLANATION OF CHANGES TO INCOME, STATUS, EXEMPTIONS, AND CREDITS Enter the box or line number from the front of this form for each item you are changing and give the reason for each change. Attach all supporting forms and schedules for items changed. Be sure to include your name and social security number on any attachments. PART III: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION 1 1. Tentative Tax (apply the rate schedules above to the amount shown in column C, line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . IF YOU WERE SUBJECT TO FEDERAL MINIMUM TAX, USE SCHEDULE T TO CALCULATE YOUR TAX (ATTACH SCHEDULE T TO YOUR RETURN). 2. West Virginia Income (include all income during your period of residency and any West Virginia source income during your nonresidency; see the instructions) . . . . . . . . . . . . . . . 2 3. Federal Adjusted Gross Income (from column C, line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 4. Tax (multiply line 1 by line 2, and divide the result by line 3; enter here and in Column C, line 7) . . . . . . . . . . . . . . . . . . . . . . SIGN HERE - Returns which are not signed will NOT be processed (joint returns must be signed by BOTH spouses, even if only one had income). Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. Your Signature Date Spouse's Signature Date Signature of preparer other than taxpayer Date Address of preparer Telephone
INSTRUCTIONS FOR FORM IT-140X AMENDED WEST VIRGINIA PERSONAL INCOME TAX RETURN GENERAL INFORMATION (Block 3) If you claimed an exemption in block 2 for being a surviving spouse, add blocks 1 and 2 and enter the result in block 3. Otherwise, CHANGES IN YOUR FEDERAL ADJUSTED GROSS INCOME. enter in block 3 the number of Federal exemptions claimed in block 1. If the Federal Government makes any change to your Federal income tax return, you are required by law to notify the Department of Tax and Revenue of the change within ninety (90) days after the final STEP 2 determination of such change. If you file an amended Federal income tax return, you are required by law to file an amended West Virginia Complete lines 1 through 23 of IT-140X according to the following line- State income tax return within ninety (90) days thereafter. by-line instructions: WHERE TO OBTAIN FORMS AND INFORMATION. Forms and COLUMN A - Enter the amounts from your return as originally filed or as instructions may be obtained by written request to the Department of you later amended it. If your return was changed or audited, enter the Tax and Revenue, Taxpayer Services Division, P.O. Box 3784, amounts as adjusted. Charleston, WV 25337, or by calling 558-3333 or toll free within West Virginia 1-800-982-8297, Monday through Friday, between the hours COLUMN B - Enter the net increase or net decrease for each line you of 8:30 a.m. and 4:30 p.m. are changing. Bracket all decreases. Explain each change on page 2, Part II, and attach any related schedules or forms. If you need more space, WHEN SHOULD FORM IT-140X BE USED? Form IT-140X should show the required information on an attached statement. be used to correct a West Virginia income tax return, Form IT-140 or Form IT-140NR/PY, and can only be filed after you have filed your COLUMN C - Add the increase in column B to the amount in column A, original return. or subtract the column B decrease from column A. Show the result in column C. Bracket all decreases. For any item you do not change, enter SPECIAL INSTRUCTIONS FOR AMENDING A JOINTLY OR the amount from column A in column C. SEPARATELY FILED RETURN. If your original return was filed jointly and you are amending to file separately, your spouse must also LINE 1: FEDERAL ADJUSTED GROSS INCOME. Enter your Federal file a separate return. If your original filing was married filing adjusted gross income. separately and you are now amending to file jointly, Column A should LINE 2: MODIFICATION(S) TO INCOME. Enter the net plus or minus reflect only the primary taxpayer’s original filing. If you are changing amount of income modification. If your modification is being adjusted, you your filing status from married filing jointly to married filing separately must attach a corrected schedule M, which may be obtained from the or from married filing separately to married filing jointly you MUST do Taxpayer Services Division. so in compliance with federal regulations. LINE 3: WEST VIRGINIA ADJUSTED GROSS INCOME. Enter the SCHEDULES. If any change is made on line 2 (Schedule M), line result of line 1 plus or minus line 2. 7 (Schedule T), line 10 (Schedule C), line 11 (Business Credits), or line 12 (Schedule E), a corrected schedule must be attached. The LINE 4: LOW-INCOME EARNED INCOME EXCLUSION. If the required schedules may be obtained by contacting the Taxpayer amount you entered on line 1, Column A is not more than $10,000, you Services Division. may exclude a portion of your Earned Income received after June 30, 1996. HOW TO COMPLETE FORM IT-140X Taxable year 1996 - If you marked filing status quot;1quot; in Section C, STEP 1 you may exclude up to $5,000; If you marked filing status quot;2quot;, the exclusion is limited to $2,500. Section A - Type or print your name(s), address, and social security number(s) legibly in the spaces provided. Year of birth: Enter the Taxable years after 1996 - If you marked filing status quot;1quot; in years in which you and your spouse, if joint return, were born. Section C, you may exclude up to $10,000; If you marked filing Telephone number: Enter the telephone number where you can be status quot;2quot;, the exclusion is limited to $5,000. reached during the day. If you are eligible for the exclusion and need the Low-Income Earned Section B - Check only one in each column. If you were not a Income Exclusion worksheet or you need additional information regarding resident of West Virginia for the entire taxable year, you must use Part this exclusion, contact the Taxpayer Services Division at 1-800-982-8297 III on the back of the form to calculate your West Virginia tax. or 1-304-558-3333. Section C - Check only one in each column. If you are married but LINE 5: EXEMPTIONS. Multiply the number entered in Section D, filing separate returns, enter your spouse’s name in the space Block 3, by $2,000 and enter the result on line 5. If you claimed zero provided and his/her social security number in Section A. exemptions, enter $500 on line 5. Section D - (Block 1) If your filing status is the same on your State LINE 6: WEST VIRGINIA TAXABLE INCOME. Subtract lines 4 and return as on your Federal return, enter the total number of exemptions 5 from line 3 and enter the result on line 6. claimed on the Federal return. If you claimed “0” exemptions on your Federal return, you must claim “0” on your State return. If you are LINE 7: WEST VIRGINIA INCOME TAX. If you are a resident and married filing a joint Federal return but separate State returns, enter marked filing status “1” in Section C, you must use Rate Schedule I (on the total number of exemptions you would have been entitled to claim page 2, part I) to compute your tax to be entered on line 7; if you marked if you had filed separate Federal returns. (Block 2) If you are eligible filing status “2” in Section C, use Rate Schedule II (on page 2, part I) to to claim an additional exemption as a surviving spouse, list year of compute your tax to be entered on line 7. Federal Alternative Minimum spouse’s death and enter “1” in block 2. Tax- If you are a resident who is
subject to the Federal Alternative Minimum Tax, place an “X” in the LINE 20: BALANCE DUE. If your total tax (line 7) is larger than your box provided and use Schedule T to compute your total West Virginia total allowable credits and payments (line 19); enter the difference as Income Tax. If you are a nonresident or a part-year resident, the Balance Due the State of West Virginia. A check or money order you must use Part III on the back of Form IT-140X to calculate your for the total balance due must be made payable to the Department of West Virginia tax. Tax and Revenue and attached to your return. LINE 8: WEST VIRGINIA INCOME TAX WITHHELD. Enter the LINE 21: OVERPAYMENT. If your total allowable credits and amount of West Virginia tax withheld from your wages. If you change payments (line 19) is larger than your total tax (line 7); enter the these amounts, attach a copy of all additional or corrected forms (W- difference as the overpayment due you. 2, 1099, K-1, etc.) that you received since you filed your original LINE 22: AMOUNT TO BE CREDITED TO NEXT YEAR'S ESTI- return. MATED TAX. YOU MAY USE THIS OPTION ONLY IF YOU HAVE LINE 9: ESTIMATED TAX PAYMENTS AND/OR SCHEDULE L NOT PREVIOUSLY FILED A RETURN FOR THE TAX YEAR TO PAYMENTS. Enter the total amount of estimated tax payments paid RECEIVE THE CREDIT. Enter the portion of your overpayment you by you (and spouse, if joint return) for the taxable year you are wish to have credited to next year's estimated tax liability. amending. Be certain to claim any overpayment that you requested LINE 23: REFUND. Subtract line 22 from line 21 and enter the result to be applied to your tax and/or any payment made with your West on line 23 as the amount of refund you are due. A refund of $1 or less Virginia application for extension of time to file (Schedule L) on your will only be sent if you attach a written request to this return. original return. NONRESIDENT & PART-YEAR RESIDENT TAX CALCULATION LINE 10: B&O AND/OR SEVERANCE TAX CREDIT. Enter the total allowable credit from Schedule C. If you are changing your Nonresidents and part-year residents must use Part III on Schedule C credit you must attach a corrected Schedule C. Sched- the back of Form IT-140X to calculate their West Virginia ule C and instructions are available upon request to the Taxpayer tax liability. Services Division. Failure to attach a corrected Schedule C to your LINE 1: TENTATIVE TAX. Compute the tax shown on the income return will result in any claimed credit being disallowed. on line 6 of Form IT-140X. If you were subject to the Federal LINE 11: BUSINESS INVESTMENT/EMPLOYMENT CRED- Alternative Minimum Tax, use Schedule T; otherwise, apply the ITS. If you are claiming one or more of these credits, enter the total appropriate rate schedule to your taxable income and enter the result of such credits on line 11. If you are changing this amount you must on line 1 as your tentative tax. attach the appropriate corrected schedule(s). The schedules and LINE 2: WEST VIRGINIA INCOME. A part-year resident is instructions are available upon request to the Taxpayer Services subject to West Virginia tax on the following: taxable income received Division. Failure to attach corrected schedule(s) to your return will from ALL sources while a West Virginia resident; West Virginia source result in any claimed credit being disallowed. income earned during the period of nonresidence; and applicable LINE 12: INCOME TAX PAID OTHER STATE(S). Enter your special accruals. A nonresident is subject to West Virginia tax on available Schedule E credit. If you are changing this amount, a any West Virginia source income earned during the year. corrected Schedule E and a true copy of the income tax return filed West Virginia source income of a nonresident includes any gain, with the state for which you are claiming credit MUST be attached loss, or deduction from: real or tangible personal property located in to your Form IT-140X. Failure to do so will result in any claimed credit West Virginia; employee services performed in West Virginia; a being disallowed. business, trade, professsion, or occupation carried on in West LINE 13: AMOUNT PAID WITH PREVIOUS RETURN(S). Enter Virginia; a corporation in which you are a shareholder which elects the total amount paid with your original and any previous amended under federal law to be taxed as an S-corporation; West Virginia return(s). partnership, estate, or trust income. LINE 14: SUM OF CREDITS AND PAYMENTS. Add lines 8 LINE 3: FEDERAL ADJUSTED GROSS INCOME. Enter the through 13 and enter the result. amount shown on line 1, column C of Form IT-140X. LINE 15: REFUNDS RECEIVED FROM PREVIOUS RETURN(S). LINE 4: TAX. Multiply line 1by line 2, and divide the product by line The total amount of refunds received from your original and any 3 to get your West Virginia tax. Enter the result on line 4 of this previous amended return(s) must be entered on line 15, to be worksheet, and on line 7, Column C of Form IT-140X. Be sure to check deducted from your total credits on line 14. the PART III box on line 7 to show that you used the nonresident/ part-year resident worksheet to calculate your tax. LINE 16: ESTIMATED CREDIT APPLIED TO A SUBSEQUENT TAX YEAR FROM PREVIOUS RETURN(S). The total amount of WHEN YOUR RETURN IS COMPLETE estimated credit applied to a subsequent year from your original and SIGNATURE: SIGN YOUR RETURN! A joint return must be signed any previous amended return(s) must be entered on line 16, to be by both husband and wife even though only one had income. If you deducted from your total credits on line 14. (and your spouse, if a joint return) do NOT sign your return it WILL NOT be processed. If the return is prepared by an authorized agent LINE 17: CONTRIBUTIONS FROM PREVIOUS RETURN(S). of the taxpayer, the agent must also sign on the line provided and The total amount of any contributions made with your original and any enter his/her address and phone number below the signature. previous amended return(s) must be entered on line 17, to be deducted from your total credits on line 14. Be sure to include any schedules and statements required to be submitted with the return. Mail the completed return to: LINE 18: TOTAL OF YOUR PREVIOUS REFUNDS AND CRED- ITS. Add lines 15 through 17 and enter the result. Department of Tax and Revenue Revenue Division LINE 19: TOTAL ALLOWABLE CREDITS AND PAYMENTS. P.O. Box 1071 Subtract line 18 from line 14 and enter the result. Charleston, West Virginia 25324-1071

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it140x1996wv.us taxrev forms

  • 1. West Virginia Amended Income Tax Return - 19_____ IT-140X Or other taxable year beginning _______________, 19_____ Ending _______________, 19_____ (Rev. 12/96) THIS FORM MAY BE USED ONLY FOR TAXABLE YEARS 1996 THRU 1999 Name (if joint return, give first names and initials of both) Last Name Your Social Security Number A USE Present home address (number and street, including apartment number, or rural route) LABEL, Spouse's Social Security Number PRINT City, Town, or Post Office County State Zip Code OR TYPE Your Telephone Number Spouse's Year of Birth Your Year of Birth B ORIGINAL THIS RESIDENCY STATUS: RETURN RETURN Resident for the entire tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nonresident/Part-Year Resident filing a West Virginia Nonresident/Part-Year Resident Return (Form IT-140 NR/PY) . . . . . . . . . Nonresident filing a West Virginia Nonresident Special Return (Form IT-140 NRS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . THIS ORIGINAL C FILING STATUS: RETURN RETURN 1 1 1. Married Filing Jointly, Head of Household, Single, or Widow(er) with Dependent Child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 2. Married Filing Separately. Give spouse's social security number above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and enter spouse's full name here: ORIGINAL THIS D EXEMPTIONS: RETURN RETURN 1 1 1. Exemptions claimed on Federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 2. Exemption for Surviving Spouse: Enter year spouse died ______________ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 3. Total West Virginia Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . COLUMN B COLUMN C COLUMN A Explain all adjustments using Part II on the back of this return! NET CHANGE INCREASE CORRECTED AMOUNT ON ORIGINAL RETURN OR (DECREASE) 1 1. Federal Adjusted Gross Income (attach copy of Federal Form 1040X) . 2 2. West Virginia Modifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3. West Virginia Adjusted Gross Income (line 1 plus or minus line 2) . . . . 4 4. Low Income Earned Income Exclusion (see instructions) . . . . . . . . . . . 5 5. Exemptions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6. West Virginia Taxable Income (line 3 minus lines 4 and 5) . . . . . . . . . . . 7. Tax: from Rate Schedule , Schedule T , or Part III 7 NONRESIDENTS/PART-YEAR RESIDENTS MUST USE PART III. 8 8. West Virginia Income Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9. Estimated Tax Payments and Payments with Schedule L . . . . . . . . . . 10 10. B&O and/or Severance Tax Payments . . . . . . . . . . . . . . . . . . . . . . . . . . Business Investment/Employment Credits . . . . . . . . . . . . . . . . . . . . . . 11 11. Credit for Income Tax Paid to Other State(s) . . . . . . . . . . . . . . . . . . . . 12 Attach Check or Money Order Here 12. 13 Amount Paid With Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 14 Sum of Credits and Payments (sum of lines 8 through 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. 15 Refund Received from Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16 Estimated Credit Applied to a Subsequent Tax Year from Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17 Contributions from Previous Return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 18 Sum of Previous Refunds and Credits (add lines 15, 16, and 17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. 19 Total Allowable Credits and Payments (line 14 minus line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 1 If line 19 is LESS than line 7, column C, enter BALANCE DUE (the State) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20. 21. If line 19 is LARGER than line 7, column C, enter OVERPAYMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 22. Amount to be Credited to Next Year's Estimated Tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 23. Subtract line 22 from line 21, REFUND (due you) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 DO NOT USE SPACE BELOW MAIL TO: Department of Tax and Revenue, Revenue Division, P.O. Box 1071, Charleston, WV 25324-1071
  • 2. PART I: TAX RATE SCHEDULES RATE SCHEDULE II RATE SCHEDULE I Single, Married filing jointly, Head of household, and Widow(er) with Married filing separately dependent child Use this schedule if you checked box number 1 under quot;FILING STATUSquot; Use this schedule if you checked box number 2 under quot;FILING STATUSquot; Less than $10,000 . . . . . . . . . . . . . . . 3% of the taxable income Less than $5,000 . . . . . . . . . . . . . . . . 3% of the taxable income At least− But less than− At least− But less than− $ 5,000 $12,500 . . . . . . . $ 150.00 plus 4% of excess over $ 5,000 $ 300.00 plus 4% of excess over $10,000 $10,000 $25,000 . . . . . . . $12,500 $20,000 . . . . . . . $ 450.00 plus 4.5% of excess over $12,500 $ 900.00 plus 4.5% of excess over $25,000 $25,000 $40,000 . . . . . . . $20,000 $30,000 . . . . . . . $ 787.50 plus 6% of excess over $20,000 $1,575.00 plus 6% of excess over $40,000 $40,000 $60,000 . . . . . . . . . . . . . . $1,387.50 plus 6.5% of excess over $30,000 $2,775.00 plus 6.5% of excess over $60,000 $30,000 $60,000 .... . . . PART II: EXPLANATION OF CHANGES TO INCOME, STATUS, EXEMPTIONS, AND CREDITS Enter the box or line number from the front of this form for each item you are changing and give the reason for each change. Attach all supporting forms and schedules for items changed. Be sure to include your name and social security number on any attachments. PART III: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION 1 1. Tentative Tax (apply the rate schedules above to the amount shown in column C, line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . IF YOU WERE SUBJECT TO FEDERAL MINIMUM TAX, USE SCHEDULE T TO CALCULATE YOUR TAX (ATTACH SCHEDULE T TO YOUR RETURN). 2. West Virginia Income (include all income during your period of residency and any West Virginia source income during your nonresidency; see the instructions) . . . . . . . . . . . . . . . 2 3. Federal Adjusted Gross Income (from column C, line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 4. Tax (multiply line 1 by line 2, and divide the result by line 3; enter here and in Column C, line 7) . . . . . . . . . . . . . . . . . . . . . . SIGN HERE - Returns which are not signed will NOT be processed (joint returns must be signed by BOTH spouses, even if only one had income). Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. Your Signature Date Spouse's Signature Date Signature of preparer other than taxpayer Date Address of preparer Telephone
  • 3. INSTRUCTIONS FOR FORM IT-140X AMENDED WEST VIRGINIA PERSONAL INCOME TAX RETURN GENERAL INFORMATION (Block 3) If you claimed an exemption in block 2 for being a surviving spouse, add blocks 1 and 2 and enter the result in block 3. Otherwise, CHANGES IN YOUR FEDERAL ADJUSTED GROSS INCOME. enter in block 3 the number of Federal exemptions claimed in block 1. If the Federal Government makes any change to your Federal income tax return, you are required by law to notify the Department of Tax and Revenue of the change within ninety (90) days after the final STEP 2 determination of such change. If you file an amended Federal income tax return, you are required by law to file an amended West Virginia Complete lines 1 through 23 of IT-140X according to the following line- State income tax return within ninety (90) days thereafter. by-line instructions: WHERE TO OBTAIN FORMS AND INFORMATION. Forms and COLUMN A - Enter the amounts from your return as originally filed or as instructions may be obtained by written request to the Department of you later amended it. If your return was changed or audited, enter the Tax and Revenue, Taxpayer Services Division, P.O. Box 3784, amounts as adjusted. Charleston, WV 25337, or by calling 558-3333 or toll free within West Virginia 1-800-982-8297, Monday through Friday, between the hours COLUMN B - Enter the net increase or net decrease for each line you of 8:30 a.m. and 4:30 p.m. are changing. Bracket all decreases. Explain each change on page 2, Part II, and attach any related schedules or forms. If you need more space, WHEN SHOULD FORM IT-140X BE USED? Form IT-140X should show the required information on an attached statement. be used to correct a West Virginia income tax return, Form IT-140 or Form IT-140NR/PY, and can only be filed after you have filed your COLUMN C - Add the increase in column B to the amount in column A, original return. or subtract the column B decrease from column A. Show the result in column C. Bracket all decreases. For any item you do not change, enter SPECIAL INSTRUCTIONS FOR AMENDING A JOINTLY OR the amount from column A in column C. SEPARATELY FILED RETURN. If your original return was filed jointly and you are amending to file separately, your spouse must also LINE 1: FEDERAL ADJUSTED GROSS INCOME. Enter your Federal file a separate return. If your original filing was married filing adjusted gross income. separately and you are now amending to file jointly, Column A should LINE 2: MODIFICATION(S) TO INCOME. Enter the net plus or minus reflect only the primary taxpayer’s original filing. If you are changing amount of income modification. If your modification is being adjusted, you your filing status from married filing jointly to married filing separately must attach a corrected schedule M, which may be obtained from the or from married filing separately to married filing jointly you MUST do Taxpayer Services Division. so in compliance with federal regulations. LINE 3: WEST VIRGINIA ADJUSTED GROSS INCOME. Enter the SCHEDULES. If any change is made on line 2 (Schedule M), line result of line 1 plus or minus line 2. 7 (Schedule T), line 10 (Schedule C), line 11 (Business Credits), or line 12 (Schedule E), a corrected schedule must be attached. The LINE 4: LOW-INCOME EARNED INCOME EXCLUSION. If the required schedules may be obtained by contacting the Taxpayer amount you entered on line 1, Column A is not more than $10,000, you Services Division. may exclude a portion of your Earned Income received after June 30, 1996. HOW TO COMPLETE FORM IT-140X Taxable year 1996 - If you marked filing status quot;1quot; in Section C, STEP 1 you may exclude up to $5,000; If you marked filing status quot;2quot;, the exclusion is limited to $2,500. Section A - Type or print your name(s), address, and social security number(s) legibly in the spaces provided. Year of birth: Enter the Taxable years after 1996 - If you marked filing status quot;1quot; in years in which you and your spouse, if joint return, were born. Section C, you may exclude up to $10,000; If you marked filing Telephone number: Enter the telephone number where you can be status quot;2quot;, the exclusion is limited to $5,000. reached during the day. If you are eligible for the exclusion and need the Low-Income Earned Section B - Check only one in each column. If you were not a Income Exclusion worksheet or you need additional information regarding resident of West Virginia for the entire taxable year, you must use Part this exclusion, contact the Taxpayer Services Division at 1-800-982-8297 III on the back of the form to calculate your West Virginia tax. or 1-304-558-3333. Section C - Check only one in each column. If you are married but LINE 5: EXEMPTIONS. Multiply the number entered in Section D, filing separate returns, enter your spouse’s name in the space Block 3, by $2,000 and enter the result on line 5. If you claimed zero provided and his/her social security number in Section A. exemptions, enter $500 on line 5. Section D - (Block 1) If your filing status is the same on your State LINE 6: WEST VIRGINIA TAXABLE INCOME. Subtract lines 4 and return as on your Federal return, enter the total number of exemptions 5 from line 3 and enter the result on line 6. claimed on the Federal return. If you claimed “0” exemptions on your Federal return, you must claim “0” on your State return. If you are LINE 7: WEST VIRGINIA INCOME TAX. If you are a resident and married filing a joint Federal return but separate State returns, enter marked filing status “1” in Section C, you must use Rate Schedule I (on the total number of exemptions you would have been entitled to claim page 2, part I) to compute your tax to be entered on line 7; if you marked if you had filed separate Federal returns. (Block 2) If you are eligible filing status “2” in Section C, use Rate Schedule II (on page 2, part I) to to claim an additional exemption as a surviving spouse, list year of compute your tax to be entered on line 7. Federal Alternative Minimum spouse’s death and enter “1” in block 2. Tax- If you are a resident who is
  • 4. subject to the Federal Alternative Minimum Tax, place an “X” in the LINE 20: BALANCE DUE. If your total tax (line 7) is larger than your box provided and use Schedule T to compute your total West Virginia total allowable credits and payments (line 19); enter the difference as Income Tax. If you are a nonresident or a part-year resident, the Balance Due the State of West Virginia. A check or money order you must use Part III on the back of Form IT-140X to calculate your for the total balance due must be made payable to the Department of West Virginia tax. Tax and Revenue and attached to your return. LINE 8: WEST VIRGINIA INCOME TAX WITHHELD. Enter the LINE 21: OVERPAYMENT. If your total allowable credits and amount of West Virginia tax withheld from your wages. If you change payments (line 19) is larger than your total tax (line 7); enter the these amounts, attach a copy of all additional or corrected forms (W- difference as the overpayment due you. 2, 1099, K-1, etc.) that you received since you filed your original LINE 22: AMOUNT TO BE CREDITED TO NEXT YEAR'S ESTI- return. MATED TAX. YOU MAY USE THIS OPTION ONLY IF YOU HAVE LINE 9: ESTIMATED TAX PAYMENTS AND/OR SCHEDULE L NOT PREVIOUSLY FILED A RETURN FOR THE TAX YEAR TO PAYMENTS. Enter the total amount of estimated tax payments paid RECEIVE THE CREDIT. Enter the portion of your overpayment you by you (and spouse, if joint return) for the taxable year you are wish to have credited to next year's estimated tax liability. amending. Be certain to claim any overpayment that you requested LINE 23: REFUND. Subtract line 22 from line 21 and enter the result to be applied to your tax and/or any payment made with your West on line 23 as the amount of refund you are due. A refund of $1 or less Virginia application for extension of time to file (Schedule L) on your will only be sent if you attach a written request to this return. original return. NONRESIDENT & PART-YEAR RESIDENT TAX CALCULATION LINE 10: B&O AND/OR SEVERANCE TAX CREDIT. Enter the total allowable credit from Schedule C. If you are changing your Nonresidents and part-year residents must use Part III on Schedule C credit you must attach a corrected Schedule C. Sched- the back of Form IT-140X to calculate their West Virginia ule C and instructions are available upon request to the Taxpayer tax liability. Services Division. Failure to attach a corrected Schedule C to your LINE 1: TENTATIVE TAX. Compute the tax shown on the income return will result in any claimed credit being disallowed. on line 6 of Form IT-140X. If you were subject to the Federal LINE 11: BUSINESS INVESTMENT/EMPLOYMENT CRED- Alternative Minimum Tax, use Schedule T; otherwise, apply the ITS. If you are claiming one or more of these credits, enter the total appropriate rate schedule to your taxable income and enter the result of such credits on line 11. If you are changing this amount you must on line 1 as your tentative tax. attach the appropriate corrected schedule(s). The schedules and LINE 2: WEST VIRGINIA INCOME. A part-year resident is instructions are available upon request to the Taxpayer Services subject to West Virginia tax on the following: taxable income received Division. Failure to attach corrected schedule(s) to your return will from ALL sources while a West Virginia resident; West Virginia source result in any claimed credit being disallowed. income earned during the period of nonresidence; and applicable LINE 12: INCOME TAX PAID OTHER STATE(S). Enter your special accruals. A nonresident is subject to West Virginia tax on available Schedule E credit. If you are changing this amount, a any West Virginia source income earned during the year. corrected Schedule E and a true copy of the income tax return filed West Virginia source income of a nonresident includes any gain, with the state for which you are claiming credit MUST be attached loss, or deduction from: real or tangible personal property located in to your Form IT-140X. Failure to do so will result in any claimed credit West Virginia; employee services performed in West Virginia; a being disallowed. business, trade, professsion, or occupation carried on in West LINE 13: AMOUNT PAID WITH PREVIOUS RETURN(S). Enter Virginia; a corporation in which you are a shareholder which elects the total amount paid with your original and any previous amended under federal law to be taxed as an S-corporation; West Virginia return(s). partnership, estate, or trust income. LINE 14: SUM OF CREDITS AND PAYMENTS. Add lines 8 LINE 3: FEDERAL ADJUSTED GROSS INCOME. Enter the through 13 and enter the result. amount shown on line 1, column C of Form IT-140X. LINE 15: REFUNDS RECEIVED FROM PREVIOUS RETURN(S). LINE 4: TAX. Multiply line 1by line 2, and divide the product by line The total amount of refunds received from your original and any 3 to get your West Virginia tax. Enter the result on line 4 of this previous amended return(s) must be entered on line 15, to be worksheet, and on line 7, Column C of Form IT-140X. Be sure to check deducted from your total credits on line 14. the PART III box on line 7 to show that you used the nonresident/ part-year resident worksheet to calculate your tax. LINE 16: ESTIMATED CREDIT APPLIED TO A SUBSEQUENT TAX YEAR FROM PREVIOUS RETURN(S). The total amount of WHEN YOUR RETURN IS COMPLETE estimated credit applied to a subsequent year from your original and SIGNATURE: SIGN YOUR RETURN! A joint return must be signed any previous amended return(s) must be entered on line 16, to be by both husband and wife even though only one had income. If you deducted from your total credits on line 14. (and your spouse, if a joint return) do NOT sign your return it WILL NOT be processed. If the return is prepared by an authorized agent LINE 17: CONTRIBUTIONS FROM PREVIOUS RETURN(S). of the taxpayer, the agent must also sign on the line provided and The total amount of any contributions made with your original and any enter his/her address and phone number below the signature. previous amended return(s) must be entered on line 17, to be deducted from your total credits on line 14. Be sure to include any schedules and statements required to be submitted with the return. Mail the completed return to: LINE 18: TOTAL OF YOUR PREVIOUS REFUNDS AND CRED- ITS. Add lines 15 through 17 and enter the result. Department of Tax and Revenue Revenue Division LINE 19: TOTAL ALLOWABLE CREDITS AND PAYMENTS. P.O. Box 1071 Subtract line 18 from line 14 and enter the result. Charleston, West Virginia 25324-1071