reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-41 - Special Case In Which Nonresident Need Not File West Virginia Income Tax Return

Current through Register Vol. XLI, No. 28, July 12, 2024
41.1. A
				nonresident individual who at no time during the taxable year was a resident of
				West Virginia will not be required to file an income tax return to this State
				for that taxable year provided that all four (4) of the following conditions
				exist:
(1) The nonresident's only income from
				sources within West Virginia was from salaries, wages or compensation for
				personal services performed within this State.
(2) Such salaries, wages or compensation for
				personal services were subject to income taxation by the state of his residence
				under a net income tax law substantially similar in principle to the West
				Virginia Personal Income Tax Act.
(3) The other state and West Virginia are
				operating under a written reciprocal credit agreement as detailed under W. Va.
				Code '11-21-40.
(4) The laws of such other state afford like
				treatment to a resident of West Virginia who earned salaries, wages or
				compensation for personal services performed in such other state in that a
				resident of this State is not required to file a nonresident income tax return
				for the taxable year in such other state.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-42 - Veterans Incentive Tax Credit

Current through Register Vol. XLI, No. 28, July 12, 2024
42.1. General. - Certain employers may be
				entitled to a credit against their personal income tax liability for the
				employment of economically disadvantaged Vietnam era and Korean conflict
				veterans, and disabled veterans generally, as provided under W. Va. Code
				'21A-2C-1 et
				seq.
42.2. Tax Credit, Eligibility,
				Amount.
42.2.1. Each person or partnership
				which employs an economically disadvantaged Vietnam era or Korean conflict
				veteran, or a disabled veteran, for a continuous period of one (1) year, except
				as otherwise provided under W. Va. Code '21A-2C-5
				and Subsection 42.3 of this regulation, will be entitled to an appropriate tax
				credit for such veteran so employed which credit shall be applied against the
				employer's personal income tax liability. This tax credit is nonassignable and
				may not exceed an employer's total personal income tax liability.
42.2.2. The amount of the tax credit allowed
				under Subsection 42.2.1 shall be an amount equal to the following and shall be
				computed in accordance with such forms and instructions as the Tax Commissioner
				may prescribe.
42.2.2.1. For each
				economically disadvantaged Vietnam era veteran or Korean conflict veteran, as
				those terms are defined under W. Va. Code '21A-2C-3, who is
				employed as provided under Subsection 42.2.1, the amount of the tax credit
				against personal income tax liability allowed shall be thirty percent (30%) of
				the employee's wage base. For purposes of this regulation, the employee's wage
				base is the first (1st) two thousand dollars ($2,000) in wages or compensation
				actually paid to the employee by the employer.
42.2.2.1.a. The maximum credit for each
				"disadvantaged" veteran under Subsection 42.2.2.1 above is limited to the
				smallest of the percentage calculation or six hundred dollars ($600).
42.2.2.2. For each disabled
				veteran as defined under W. Va. Code '21A-2C-3 who is
				employed as provided under Subsection 42.2.1, the amount of the tax credit
				against personal income tax liability shall be a percentage equal to the
				percentage of disability suffered by the veteran multiplied by the employee's
				wage base. For purposes of this regulation, the employee's wage base is the
				first (1st) two thousand dollars ($2,000) in wages or compensation actually
				paid to the employee by the employer and the percentage of disability is the
				percentage of compensation for service-connected disability as defined by the
				Veterans Administration of the United States.
42.2.2.2.a. The maximum credit for each
				"disabled" veteran under Subsection 42.2.2.2 above is limited to the smallest
				of the percentage calculation or two thousand dollars ($2,000).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-43 - Credit For Consumers Sales And Service Tax And Use Tax Paid

Current through Register Vol. XLI, No. 28, July 12, 2024
43.1. General. -
				Any person having a right or claim to certain exemptions from the consumers
				sales and service tax or use tax, as detailed under W. Va. Code ''11-15-9b or
				11-15A-3b, who has paid to the vendor the consumers sales and service tax or
				use tax imposed, may be entitled to exercise or assert such exemption from
				consumers sales or use taxes by filing a claim for credit of the consumers
				sales or use tax overpayments against taxes otherwise due under the West
				Virginia Personal Income Tax Act.
43.2. Filing Claim For Credit. - If in lieu
				of filing a claim for refund of consumers sales and service or use tax
				overpayments, the taxpayer elects to file a claim for credit, which claim must
				be filed within one (1) year from the date of the payment of consumers sales or
				use tax, the taxpayer may file a claim for credit on such form and in such
				manner as the Tax Commissioner requires and credit may be allowed for the
				amount of sales and service tax and use tax overpayments against personal
				income tax liability, so long as such credit is applied in accordance with the
				requirements set forth in this regulation.
43.2.1. A credit may not be claimed unless
				the taxpayer has submitted a properly completed application for credit to the
				Tax Commissioner. For purposes of claiming this credit, the completed
				application must accompany the appropriate personal income tax form, return, or
				report.
43.2.1.1. An application for credit
				is required each time a taxpayer seeks to obtain this credit.
43.2.1.2. Any credit may be disallowed as the
				result of Tax Department audits of the taxpayer's records.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-51 - Returns And Liabilities

Current through Register Vol. XLI, No. 28, July 12, 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.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-51a - Composite Returns

Current through Register Vol. XLI, No. 28, July 12, 2024
51a.1.
				Any return required under the West Virginia Personal Income Tax Act for
				nonresident individuals who are:
(1) partners
				in a partnership deriving income from a West Virginia source or sources,
(2) shareholders of a corporation
				which made an election under
				26 U.S.C.
				1362(a) (S corporations) for
				the taxable year, or
(3) who have
				received a distribution from an estate or trust having income from a West
				Virginia source or sources, may, upon payment of a composite return processing
				fee of fifty dollars ($50), file a composite return in accordance with the
				provisions of this regulation. The fifty (50) dollar filing fee must accompany
				the composite return.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-52 - Time And Place For Filing Returns And Paying Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
52.1. Time For Filing Returns.
52.1.1. General Rule. - The returns of
				individuals, trusts, estates or partnerships required to be made under these
				regulations shall be filed on or before the fifteenth (15th) day of the fourth
				(4th) month following the close of the taxable year (April 15th in the case of
				a calendar year taxpayer), except that where a later due date has been fixed
				for filing the federal return (without regard to any extension of time granted
				for this purpose), such later date shall apply for West Virginia tax purposes.
				However, in the last instance, a statement must be attached to the West
				Virginia return setting forth the circumstances and the authority under which
				the federal return was permitted to be filed on a date other than the fifteenth
				(15th) day of the fourth (4th) month following the close of the taxable year.
				The words "close of the taxable year" refer to and shall have the same meaning
				for West Virginia income tax purposes as when used for federal income tax
				purposes.
52.1.2. Mailing Of
				Returns. - If a return is placed in the mail, it must be postmarked on or
				before the fifteenth (15th) day of the fourth (4th) month following the close
				of the taxable year (April 15th in the case of calendar year taxpayer) to be
				timely filed. See W. Va. Code '11-10-5f(b)
				regarding timely mailing.
52.1.3.
				Return Of A Decedent. - The West Virginia income tax return of a decedent for a
				fractional part of a year shall be due on or before April fifteenth (15th),
				following the close of the year which began with the first (1st) day of such
				fractional part of the year. The due date is the same as if the decedent had
				lived until the end of his normal taxable year.
52.1.4. Last Day On A Saturday, Sunday, Or
				Legal Holiday. - When the last day prescribed in these regulations, determined
				by including any authorized extension of time, for filing a return, making a
				payment, or performing any act, falls on Saturday, Sunday, or a day which is a
				legal holiday in the State of West Virginia, the performance of such act shall
				be considered timely if it is performed on the next succeeding day which is not
				a legal holiday, Saturday or Sunday. See W. Va. Code '11-10-5g.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-53 - Signing Of Returns And Other Documents

Current through Register Vol. XLI, No. 28, July 12, 2024
53.1. General. - Each individual, including a
				fiduciary, shall sign any return, declaration, statement or other document
				which he is making or filing pursuant to requirements stated in these
				regulations, except that the return, declaration, statement or other document
				may be signed for such individual by an agent who is duly authorized to act for
				such person. The fact that an individual's name is signed to a return,
				declaration, statement or other document shall be prima facie evidence for all
				purposes that the return, declaration, statement or other document was actually
				signed by him.
53.1.1. Signature BY Agent. -
				When by reason of illness, absence, minority, or otherwise, the person required
				to make or file any return, declaration, statement or other document is unable
				to do so, such return, declaration, statement or other document may be made and
				signed by an agent, or by a guardian or other person charged with the care of
				the person or property of such taxpayer. Such agent assumes responsibility for
				making and signing the return or other document, and incurs liability for the
				penalties provided for erroneous, false or fraudulent returns, declarations,
				statements or other documents.
53.1.2. Signatures Of Husband And Wife.
53.1.2.1. A return or declaration of a
				husband and wife (if not made by an agent) shall be signed by both spouses. If
				signed by one spouse, individually and as agent for the other, authorization
				for such action must accompany the return or declaration.
53.1.2.1.a. The spouse acting as agent for
				the other shall, with the principal, assume responsibility for making the
				return and declaration and incur liability for the penalties provided for
				erroneous, false or fraudulent returns or declarations.
53.1.2.1.b. Where the signature or
				authorization of either the husband or the wife cannot be obtained because of
				illness or absence, and no power of attorney or written authorization is
				available for the same reason, a return or declaration signed by one spouse and
				offered to the Tax Commissioner for filing as a joint return or declaration may
				be accepted as such if all the evidence indicates that the taxpayers intended
				to file it as a joint return or declaration.
53.1.2.2. In the case of death of one or both
				spouses during the year for which a joint return is made under the
				circumstances referred to in Subsection 51.3.2 of these regulations, the
				signatures and evidence of authorization required under the United States
				Internal Revenue Code and applicable regulations for such purpose shall apply
				for West Virginia income tax purposes.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-54 - Change Of Resident Status During Year

Current through Register Vol. XLI, No. 28, July 12, 2024
54.1. General. - A taxpayer who changes his
				residence either from West Virginia to another place or from another place to
				West Virginia during his taxable year is required to file two (2) income tax
				returns with the State of West Virginia: one (1) return covering the period of
				residence, and one (1) return covering the period of nonresidence.
54.1.1. If a change of residence occurred
				during the taxable year and the taxpayer had no income derived from or
				connected with West Virginia sources during the period of nonresidence, a
				statement verifying that the taxpayer had no West Virginia income during such
				period may be attached to the required return in lieu of filing the nonresident
				return. Such statement will serve as the return for the nonresident period only
				if the taxpayer had no West Virginia income during the period of nonresidence.
54.1.1.1. Example. - If an individual resided
				in the State of Ohio for the first (1st) six (6) months of the taxable year and
				in West Virginia for the last six (6) months of the taxable year and had no
				West Virginia source income while an Ohio resident but did have income while a
				West Virginia resident, a statement verifying that such individual had no West
				Virginia income while a nonresident, attached to the required return, will
				satisfy filing requirements for the nonresident portion of the year.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-55 - Declarations Of Estimated Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
55.1. Requirement Of Declaration. - Every
				resident and nonresident individual whose West Virginia adjusted gross income
				(other than from wages on which the proper amount of tax is withheld under
				Section 71 of these regulations) can reasonably be expected to exceed four
				hundred dollars ($400) shall make and file a West Virginia declaration of
				estimated tax for the taxable year unless the estimated tax otherwise due in
				installment payments is remitted through additional withholding by the employer
				from the employee's wages during the taxable year or withholding satisfies at
				least ninety percent (90%) of the annual personal income tax liability.
55.1.1. If in addition to income from wages
				subject to West Virginia withholding an individual also has other income, the
				sum of that individual's allowable personal exemptions are to be counted only
				once for purposes of determining the amount of withholding taxes and estimating
				the tax due on the additional income. In other words, the amount of West
				Virginia personal income taxes owed for the taxable year (determined before
				application of credit for employer withholding) must be prepaid either by
				employer withholding, installment payments or a combination of both. Taxpayers
				are encouraged to increase the amount withheld from wages under W. Va. Code
				'11-21-71
				and Section 71 of these regulations whenever practicable in order to insure
				that the proper amount of taxes are prepaid for the taxable year.
55.1.1.1. Whether or not a taxpayer is
				required to file a federal declaration of estimated tax for the taxable year or
				remit installment payments of estimated federal income tax is not relevant to
				determining whether or not the taxpayer is required to file a West Virginia
				declaration of estimated tax for the taxable year.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-56 - Payments Of Estimated Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
56.1.
				General. - The amount of estimated income tax due as shown on a declaration of
				estimated income tax may be paid in installments or, at the election of the
				taxpayer, may be paid in full at the time of filing the declaration. If the
				estimated income tax is paid in installments, the first (1st) payment must
				accompany the declaration.
56.1.1.
				Installment Dates. - In the case of a declaration of estimated income tax for a
				calendar year, the initial payment date and the subsequent payment dates are
				set forth in the following table:
Date Of Dates Of
Filing Installment
Declaration Payments
(1) On or before
April 15th . . . In four (4) equal installments - one (1) at
				  time of filing declaration (on or before April 15), one (1) on or before June
				  15, one (1) on or before September 15, and one (1) on or before January 15 of
				  the succeeding taxable year.
(2) After April 15
and before June 16,
if not required to be filed on or before
April 15 . . . In three (3) equal installments - one (1) at
				  time of filing declaration (on or before June 15), one (1) on or before
				  September 15, and one (1) on or before January 15 of the succeeding taxable
				  year.
(3) After June 15
and before September
16, if not required to be filed on or before June 15 or... In
				  two (2) equal installments one (1) at time of filing declaration (on or before
				  September 15), and the other succeeding on or before January 15 of the
				  succeeding taxable year.
(4) After September
15, if not required to be filed on or before September 15...
				  In full at time of filing declaration.
56.1.1.1. Filing After The Prescribed Time. -
				If a declaration is filed after the time prescribed in Section 55 of these
				regulations, or after the expiration of any extension of time, items (2), (3)
				and (4) of the table set forth under Subsection 56.1.1 shall not apply, and
				there shall be paid at the time of filing the declaration of estimated tax all
				installments of the estimated tax which would have been payable on or before
				such date of filing if the declaration had been filed on or before its due
				date, determined without regard to any extension of time. The remaining
				installments shall be paid at the time and in the amounts in which they would
				have been payable if the declaration had been filed when originally due.
56.1.1.1.a. Example. - A taxpayer who was
				required to file a declaration of estimated income tax on or before April 15,
				1989, files his declaration for 1989 on September 15, 1989. Under this example,
				at the time of filing his declaration, this taxpayer was delinquent in the
				payment of two (2) installments of his estimated income tax for the taxable
				year of 1989 and therefore three-fourths (3/4) of the estimated tax shown on
				his declaration must be paid.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-56a - Additions To Tax For Failure To Pay Estimated Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
56a.1. Applicability. - The additions to tax
				provisions of W. Va. Code '11-10-18a
				are applicable to underpayments of estimated personal income tax. Such
				provisions will be applicable regardless of whether there is a failure to pay
				the entire amount of any installment of estimated tax on or before its due date
				or the amount of estimated tax (employer withholding tax plus installment
				payments) paid during the taxable year was less than ninety percent (90%) of
				the tax due for the taxable year. Exceptions to this rule, hereinafter referred
				to as "safety zones", are set forth in Subsection 56a.4 of this
				regulation.
56a.2. How Underpayment
				Of Estimated Tax Is Measured.
56a.2.1. In
				General. - To determine whether an individual's estimated tax payments for the
				taxable year equal at least ninety percent (90%) of his or her actual liability
				for the primary tax, and minimum tax imposed by W. Va. Code '11-21-3,
				the following procedure shall be applied. The term "estimated tax payments"
				includes both the amount of installment payments remitted under W. Va. Code
				'11-21-56,
				and the amount of taxes actually deducted and withheld at the source from wages
				under W. Va. Code '11-21-71.
(1) Determine the sum of the individual's
				primary income tax shown on his or her return for the taxable year (as reduced
				by the amount of allowable credits) plus his or her minimum tax for the taxable
				year. If no annual return was filed, take one hundred percent (100%) of the
				total tax determined to be due for the taxable year.
(2) Take ninety percent (90%) of the above
				amount.
(3) Divide the amount of
				(2), above, by the number of installments required for the year. Generally,
				this will require dividing by four, but may be three, two or one. See
				Subsection 56.1 of these regulations.
(4) For each installment as computed in (3),
				above, find the excess, if any, over the amount actually paid or credited
				toward that installment payment. (Add in any overpayments available from a
				previous installment). If there is not excess, no further computation is
				necessary for that installment. For purposes of subparagraph (4), it is
				presumed that wages are received in equal payments throughout the year and that
				taxes are withheld under W. Va. Code '11-21-71
				in equal installments.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-59 - Report Of Change In Federal Taxable Income

Current through Register Vol. XLI, No. 28, July 12, 2024
59.1. General. - If the amount of a
				taxpayer's federal taxable income reported on his federal income tax return for
				any taxable year is changed or corrected by the United States Internal Revenue
				Service or other competent authority or as the result of a renegotiation of a
				contract or subcontract with the United States, the taxpayer shall report such
				change or correction in federal taxable income within ninety (90) days after
				the final determination of such change, correction, or renegotiation, or as
				otherwise required by the Tax Commissioner, and shall concede the accuracy of
				such determination or state wherein it is erroneous. When making such report,
				the taxpayer shall disclose to the Tax Commissioner the full particulars of
				such federal tax change or correction.
59.2. Any taxpayer who files an amended
				federal income tax return must also file within ninety (90) days thereafter an
				amended West Virginia income tax return, and shall in addition provide the Tax
				Commissioner with such further information as he may require.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-60 - Change Of Election

Current through Register Vol. XLI, No. 28, July 12, 2024
60.1.
				General. - Unless otherwise provided herein, any change of election made by a
				taxpayer for federal income tax purposes pursuant to the provisions of the
				Internal Revenue Code and its applicable regulations, which increases or
				decreases the taxpayer's federal taxable income for a taxable year, must be
				made identically for West Virginia income tax purposes, except to the extent
				that such federal provisions are inconsistent with the West Virginia Personal
				Income Tax Act. A taxpayer making such a change of election for federal income
				tax purposes shall file an amended West Virginia return within ninety (90) days
				thereafter.
60.1.1. Any change of election -
				shall be subject to the approval of the Tax Commissioner and, for this purpose,
				he may require such information, records or evidence that he deems necessary
				and may attach such conditions or limitations to his approval of such a change
				of election as he may consider advisable.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-71 - Requirement Of Withholding Tax From Wages

Current through Register Vol. XLI, No. 28, July 12, 2024
71.1. General. - Every employer maintaining
				an office or transacting business within West Virginia and making payment of
				any wages taxable under the West Virginia Personal Income Tax Act to a resident
				or nonresident individual shall deduct and withhold from such wages for each
				payroll period such amount of tax as will result in withholding from the
				employee's wages during each calendar year an amount substantially equivalent
				to the tax reasonably estimated to be due as the result of the inclusion in the
				employee's West Virginia adjusted gross income of his wages received during
				such calendar year. For this purpose, the provisions of the United States
				Internal Revenue Code and its applicable regulations, with respect to deducting
				and withholding of federal income tax by employers from wages, including the
				meaning of the various federal terms (such as "employer", "employee", "wages",
				"payroll period", "withholding exemptions") shall apply for West Virginia
				personal income tax purposes except as otherwise specifically provided herein
				or where such federal rules and definitions are clearly inconsistent with and
				inapplicable to the provisions of W. Va. Code '11-21-71.
71.1.1. Employer. - The term employer means
				any person for whom an individual performs or performed any service, of
				whatever nature, as the employee of such person. An employer may be an
				individual, a corporation including an S corporation, a partnership, a trust,
				an estate, a joint-stock company, an association, or a syndicate, group, pool,
				joint venture, or other unincorporated organization, group or entity. A trust
				or estate, rather than the fiduciary acting on behalf of the trust or estate,
				is generally the employer.
71.1.1.1. The term
				employer embraces not only individuals and organizations engaged in trade or
				business, but organizations exempt from federal and State income tax; such as,
				charitable organizations and educational institutions.
71.1.1.2. The term employer shall also mean
				any person or organization qualifying as an employer for federal income tax
				purposes and maintaining an office or transacting business within West
				Virginia, whether or not a paying agency is maintained within this
				State.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-72 - Information Statement For Employee

Current through Register Vol. XLI, No. 28, July 12, 2024
72.1. General. - Every employer required to
				deduct and withhold tax under the West Virginia Personal Income Tax Act from
				the wages of an employee, or who would have been required to deduct and
				withhold tax if the employee had claimed no more than one withholding
				exemption, shall furnish to each such employee on or before February fifteenth
				(15th) of the year succeeding the taxable year a West Virginia withholding tax
				statement. If an individual's employment is terminated before the close of the
				taxable year, the employer is required to furnish the employee a West Virginia
				withholding statement on the date of the last payment of wages to such
				employee.
72.2. Information
				Required On Withholding Statement.-The West Virginia withholding tax statement
				must contain the following information:
(1)
				The employer's name, address, and identification number.
(2) The employee's name, complete address and
				social security account number.
(3)
				The employee's total West Virginia wages before payroll deductions, i.e., all
				wages paid residents, or all wages earned in West Virginia by
				nonresidents.
(4) The total amount
				of West Virginia income tax withheld, if any, from the employee's
				wages.
(5) The employee's total
				wages for federal tax purposes, if different from wages for West Virginia tax
				purposes.
(6) The total amount of
				federal income tax withheld, if any, from the employee's wages.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-73 - Credit For Tax Withheld

Current through Register Vol. XLI, No. 28, July 12, 2024
73.1.
				General. - The West Virginia income tax deducted and withheld from an
				individual's wages in any calendar year shall be allowed as a credit against
				the West Virginia income tax imposed on such individual. If the tax has
				actually been withheld by the employer, such credit shall be allowed to the
				person from whose wages the tax was withheld, even though such tax has not been
				paid over to the Tax Commissioner. However, the taxpayer will not be granted
				credit for West Virginia income taxes withheld from wages unless the taxpayer
				attaches a withholding tax statement to his annual return to substantiate such
				claimed credit.
73.1.1. Where an employer
				fails to provide an employee with a withholding tax statement and the employee
				is unable to obtain such statement from the employer, the employee should
				request from the Tax Department an Affidavit Of West Virginia Income Taxes
				Withheld. A completed Affidavit Of West Virginia Income Taxes Withheld serves
				as a substitute withholding tax statement and is useable only where it is
				impossible to obtain a withholding tax statement from the employer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-74 - Employer Return And Payment Of Withheld Taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
74.1. General. - Every employer required to
				deduct and withhold tax under the West Virginia Personal Income Tax Act shall
				file with the Accounting Division of the Tax Department an Employer's Return of
				West Virginia Income Tax Withheld and remit with said return the full amount of
				taxes withheld at such time and in such manner as provided in this regulation.
74.1.1. Monthly Returns. - Every employer who
				withholds more than one hundred dollars ($100) per month must file a monthly
				return and remit therewith the tax withheld for such month. The due date for
				the filing of a monthly return shall be on or before the twentieth (20th) day
				of the succeeding month except for the month of December where the due date of
				the return shall be on or before the thirty-first (31st) day of January.
74.1.1.1. Where an employer is required to
				file on a monthly basis, such employer shall continue to file on a monthly
				basis until the end of the calendar year regardless of the amount of tax
				withheld. The monthly status of an employer can only be changed by permission
				of the Tax Commissioner when it can be established that the amount of tax will
				not exceed one hundred dollars ($100) per month. Such change will only be
				permitted to be made at the beginning of a calendar year.
74.1.1.2. Monthly returns are required to be
				filed even though, in any given month, no wages are paid or tax withheld. On
				such returns, the employer shall state the reason why no West Virginia income
				tax was withheld on the monthly return.
74.1.1.3. Once a monthly return is required
				to be filed, an employer must continue to file monthly returns unless the Tax
				Commissioner has ordered otherwise or until the employer has permanently ceased
				to pay wages under his current identification number.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-75 - Employer's Liability For Withheld Taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
75.1. Every employer required to deduct and
				withhold West Virginia income tax from the wages of an employee is liable for
				the payment of such tax regardless of whether such tax is collected from the
				employee by the employer. To the extent not inconsistent with the provisions of
				the West Virginia Personal Income Tax Act, all of the provisions of W. Va. Code
				'11-10-1 et
				seq. relating to assessment and collection of taxes, and to penalties,
				additions to tax and interest in respect thereto, shall apply to every employer
				required to withhold tax.
75.1.1. Where the
				employer deducts less than the correct amount of tax or fails to deduct any
				part of the tax, he is nevertheless liable for the correct amount of tax.
75.1.1.1. Exception. - If an employer fails
				to deduct and withhold tax as required and thereafter the tax against which
				such tax may be credited is paid, the tax so required to be deducted and
				withheld shall not be collected from the employer, but the employer remains
				liable for any penalties, additions to tax and interest otherwise applicable
				for failure to deduct and withhold.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-76 - Employer's Failure To Withhold

Current through Register Vol. XLI, No. 28, July 12, 2024
76.1. General. - If an employer fails to
				deduct and withhold tax as required, and thereafter the income tax against
				which such tax may be credited is paid by the employee, the tax required to be
				deducted and withheld shall not be collected from the employer. Where this
				situation occurs, the employer shall not be relieved of liability for any
				penalties, additions to tax or interest otherwise applicable for failure to
				deduct and withhold.
76.1.1. Example. - An
				employer fails to deduct and withhold West Virginia income tax from an
				employee's wages (on whose wages he is required to withhold). Thereafter, the
				employee files his West Virginia Personal Income Tax Return and pays the income
				tax shown on the return to be due. Since the tax was paid by the employee, the
				Tax Commissioner is precluded from collecting the tax from the employer who
				should have withheld from the employee. This payment of tax, however, does not
				relieve the employer from any penalties, additions to tax or interest in
				respect to his failure to withhold.
76.1.1.1.
				In the event that an employer provides an employee with a wage withholding tax
				statement but has not actually deducted and withheld personal income tax from
				the wages of the employee, the employer remains liable for the payment of
				withholding taxes if a credit against personal income tax is claimed by the
				employee on his income tax return based on the employer provided withholding
				tax statement.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-80 - Criminal Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
80.1.
				Each and every provision of the West Virginia Tax Crimes And Penalties Act set
				forth under W. Va. Code '11-9-1
				et seq. shall apply to the tax imposed pursuant to the West Virginia Personal
				Income Tax Act with like effect as if said Act were applicable only to the tax
				imposed by Article 21, Chapter 11 and were set forth in extenso in Article
				21.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-81 - General Procedure And Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
81.1. Each and every provision of the West
				Virginia Tax Procedure And Administration Act set forth under W. Va. Code
				'11-10-1 et
				sea. shall apply to the tax imposed pursuant to the West Virginia Personal
				Income Tax Act with like effect as if said Act were applicable only to the tax
				imposed by Article 21, Chapter 11 and were set forth in extenso in Article
				21.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-82 - Severability

Current through Register Vol. XLI, No. 28, July 12, 2024
82.1. If any
				provision of the West Virginia Personal Income Tax Act or the application
				thereof shall for any reason be adjudged by any court of competent jurisdiction
				to be invalid, such judgement shall not affect, impair or invalidate the
				remainder of said Act, but shall be confined in its operation to the provision
				thereof directly involved in the .controversy in which such judgement shall
				have been rendered, and the applicability of such provision to other persons or
				circumstances shall not be affected thereby.
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-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule explains and clarifies the low income exclusion set forth in
				Senate Bill 17 enacted by the West Virginia Legislature on January 23, 1996.
				The exclusion is codified in W. Va. Code ''11-21-10, 11-21-51 and
				11-21-71.
1.2. Incorporations. --
				This low income exclusion rule should be read in pari materia with State Tax
				Division Legislative Rule, Personal Income Tax, 110 C.S.R. 21. Specifically,
				110 C.S.R. 21, W. Va. Code ''110-21-51 (Returns and Liabilities) and 110-21-71
				(Requirement of Withholding Tax From Wages) are incorporated by reference as if
				fully set forth in this rule.
1.3.
				Authority. -- W. Va. Code ''11-21-51(a)(1) and 11-21-71(a).
1.4. Filing Date. -- May 14, 1997.
1.5. Effective Date. -- June 1,
				1997.
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-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in this rule and unless the context clearly requires
				  a different meaning, the following terms have the meaning ascribed in this
				  rule.
2.1. The term "eligible
				taxpayer" means:
2.1.1. An unmarried
				individual with a federal adjusted gross income of $10,000.00 or
				less;
2.1.2. A husband and wife who
				file a joint return with a total federal adjusted gross income of $10,000.00 or
				less; or
2.1.3. A husband or wife
				who files a separate return and who has a federal adjusted gross income of
				$5,000.00 or less.
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-3 - Taxable Income Calculation

Current through Register Vol. XLI, No. 28, July 12, 2024
Eligible taxpayers may deduct earned income from federal
				  adjusted gross income to the extent it is included in federal adjusted gross
				  income as set forth in Section 4 of this rule in order to determine the
				  taxpayer's West Virginia taxable income.
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

Current through Register Vol. XLI, No. 28, July 12, 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.
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-5 - Withholding

Current through Register Vol. XLI, No. 28, July 12, 2024
If an eligible taxpayer is not subject to withholding of
				  taxes from wages pursuant to W. Va. Code '11-21-71,
				  then he or she is not subject to with holdings pursuant to this rule.
				  Otherwise, an eligible taxpayer under this rule is subject to withholding of
				  taxes from wages.
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-6 - Filing of a Return

Current through Register Vol. XLI, No. 28, July 12, 2024
If an eligible taxpayer is not required to file a West
				  Virginia personal income tax return pursuant to W. Va. Code '11-21-51,
				  then he or she is not required to file a return pursuant to this rule.
				  Otherwise, an eligible taxpayer under this rule shall to file a personal income
				  tax return.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21B - Citizen Tax Credit for Property Taxes Paid › Section 110-21B-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule provides necessary guidance on implementing the personal income tax credit
				available to certain citizens, as provided in W. Va. Code §11-21-21.
1.2. Authority. -- W. Va. Code
				§11-21-21(c).
1.3. Filing Date. -- April 30,
				2024.
1.4. Effective Date. -- April
				30, 2024.
1.5. Sunset Provision. --
				This rule shall terminate and have no further force or effect upon August 1,
				2029.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21B - Citizen Tax Credit for Property Taxes Paid › Section 110-21B-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
When used in this rule and unless the context clearly
				  requires a different meaning, the following terms have the meaning ascribed in
				  this section.
2.1. "Ad valorem tax"
				means the tax imposed upon the value of property as authorized by West Virginia
				Constitution Article X, Section 1.
2.2. "Assessed value" means the value of
				property as determined under W. Va. Code §11-3-1 et seq.
2.3. "Commissioner" means the West Virginia
				Tax Commissioner, or his or her delegate.
2.4. "Department" means the West Virginia
				State Tax Department.
2.5.
				"Homestead" means a single family residential house, including a mobile or
				manufactured or modular home, and the land surrounding the structure; or a
				mobile or manufactured or modular home regardless of whether the land upon
				which the mobile or manufactured or modular home is situated is owned or
				leased.
2.6. "Low income" means
				federal adjusted gross income for the taxable year that is 150% or less of the
				federal poverty guideline for the year in which property tax was paid, based
				upon the number of individuals in the family unit residing in the homestead, as
				determined by the United States Secretary of Health and Human
				Services.
2.7. "Owner" means the
				person who possesses the homestead, whether in fee or for life. A person seized
				or entitled in fee subject to a mortgage or deed of trust is considered the
				owner. A person who has an equitable estate of freehold, or is a purchaser of a
				freehold estate who is in possession before transfer of legal title is also the
				owner. Personal property mortgaged or pledged shall, for the purpose of
				taxation, be considered the property of the party in possession.
2.8. "Personal income tax" means the tax
				imposed by W. Va. Code §11-21-1 et
				seq.
2.9. "State" means the State
				of West Virginia.
2.10. "System"
				means the statewide data processing system for property tax administration
				authorized by W. Va. Code §11-1A-21.
2.11. "Taxable assessed value" means the
				assessed value of the homestead remaining after application of the homestead
				exemption.
2.12. "Taxes paid" means
				the aggregate of regular levies, excess levies and bond levies of property
				taxes extended against not more than $20,000 of the taxable assessed value of a
				homestead that are paid during the calendar year, determined after application
				of any discount for early payment of taxes but before application of any
				penalty or interest for late payment of property taxes for a property tax year
				that begins on or after January 1, 2002.
2.13. "Taxpayer" means an owner who qualifies
				for the homestead exemption and is required to file a personal income tax
				return or is liable for the payment of personal income tax.