West Virginia state income tax — ITIN filer guide

West Virginia uses a graduated income tax from 2.11% to 4.58% (tax year 2026), administered by the West Virginia Tax Division. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 2.11% – 4.58% · 5 brackets

  • State return form: Form IT-140
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Generally must file IT-140 if your WV income exceeds your personal exemption allowance ($2,000 per exemption) or if you're due a refund of withheld tax; exact published threshold language not re-verified this session
  • State sales tax: 6%
  • Special regime: Brackets (single/MFJ/HoH, TY2026): 2.11% to $10,000; 2.81% to $25,000; 3.16% to $40,000; 4.22% to $60,000; 4.58% above $60,000.
  • Scheduled change: 2026 law (W. Va. Code 11-21-4j, signed spring 2026, effective retroactive to Jan 1, 2026) cut all rates ~5%: top rate 4.82% -> 4.58%. The 11-21-4h trigger mechanism is assessed each August and could cut rates again effective January 1, 2027.

West Virginia refund timing

  • E-filed returns: Typically 7-8 weeks after the e-file acknowledgement; first-time filers add ~3 weeks; enhanced anti-fraud security means refunds are deliberately not fast-tracked
  • Paper returns: Typically 10-11 weeks after the return is received; first-time filers add ~3 weeks
  • Check your West Virginia refund status

State tax agency

  • West Virginia Tax Division — tax.wv.gov
  • Phone: 1-800-982-8297 (local 304-558-3333)
  • Free filing option: MyTaxes portal (mytaxes.wvtax.gov) supports free electronic filing of the IT-140 directly with the state

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the West Virginia state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form IT-140
  3. Apply state-specific deductions and credits
  4. E-file — MyTaxes portal (mytaxes.wvtax.gov) supports free electronic filing of the IT-140 directly with the state
  5. Or visit a VITA site for free in-person preparation

West Virginia state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

West Virginia has no state earned income tax credit (EITC). The federal EITC requires a valid SSN — ITIN filers cannot claim it in any state.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: West Virginia Tax Division.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.