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West Virginia Form IT-140

West Virginia Personal Income Tax Return

The annual West Virginia income tax return, published together with its instruction booklet and every supporting schedule.

Download official IT-140 PDF ↗

Hosted by the West Virginia Tax Division at tax.wv.gov. We link the live file rather than mirroring it, so you always get the current revision.

Heads up on this downloadThe state publishes this as a combined forms-and-instructions booklet.

Do you need Form IT-140?

  • You were a West Virginia resident for any part of the year and had income.
  • You are a nonresident with West Virginia source income beyond reciprocal wages.
  • West Virginia tax was withheld from your pay and you want the refund.
When it's due
Generally April 15 following the close of the tax year, matching the federal due date.
Where it goes
West Virginia Tax Division, or electronically through an approved e-file provider.

Tools that help with this form

Estimate your WV take-home payGuide: WV income tax in 2026

Forms that go with IT-140

IT-140 ES
Individual Estimated Income Tax Payment
The quarterly voucher for people whose income has no West Virginia withholding behind it.
IT-210
Worksheet — Underpayment of Estimated Tax by Individuals
Works out whether you owe a penalty for underpaying during the year, and can reduce or eliminate it if your income was uneven.
WV/4868
Application for Extension of Time to File
Buys you more time to file the return. It does not buy more time to pay — interest and penalty still run from the original due date.
IT-102-1
Affidavit of West Virginia Income Tax Withheld by Employer
Lets you claim credit for West Virginia tax that was withheld from your pay when you cannot produce a W-2 to prove it.

Filing your West Virginia return. This page is a plain-English guide to Form IT-140, not tax advice, and it is not affiliated with the West Virginia Tax Division. Deadlines can shift and the state revises forms — always check the official instructions before filing. Back to all West Virginia tax forms.