BASIC INFORMATION
WHO (must file):
Residents:
If you filed a federal income tax return
and received income from West Virginia
sources, you must file a West Virginia
income tax return.
Nonresidents:
If you filed a federal income tax return
and received income from West Virginia
sources, you must file a West Virginia
income tax return.
WHAT (forms do you file)
Residents:
Form WV/IT-140 West Virginia Individual
Income Tax Return
Nonresidents:
Form WV/IT-140NR/PY West Virginia
Individual Income Tax Return
WHEN (are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax
returns)
If you are expecting a refund or sending a
payment, send to:
West Virginia State Tax Department
P.O. Box 1071
Charleston, West Virginia 25324-1071
