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Who must file a West Virginia individual income tax return?

You must file a WV income tax return if:

• you were a resident of WV for the entire taxable year.
• you were a resident of WV for a part of the taxable year (Part-Year Resident).
• you were not a resident of West Virginia at any time during 2008, but your federal adjusted gross income includes income from WV sources (Nonresident); or
• you were a domiciliary resident of WV but you:
• maintained no permanent place of abode in WV
• spent less than 30 days in WV during 2008, and
• maintained a permanent place of abode outside WV (Nonresident)

You are required to file a WV return even though you may not be required to file a federal return if:

• your WV adjusted gross income is greater than your allowable deduction for personal exemptions ($2,000 per exemption, or $500 if you claim zero exemptions). Your income and number of exemptions are to be determined as if you had been required to file a federal return
• you are due a refund

You are not required to file a WV return if: you and your spouse are 65 or older and your total income is less than your exemption allowance plus the senior citizen modification. For example, $2,000 per exemption plus up to $8,000 of income received by each taxpayer who is 65 or older. However, if you are entitled to a refund you MUST file a return.

Information from the 2008 West Virginia Personal Income Tax Instructions. Last updated 8/4/09.