West Virginia taxes all income that is earned. This means that wherever you work in the state, your wages and earnings are subject to taxation. If you are self-employed in West Virginia, it is especially important for you to familiarize yourself with preparing your own state tax return, since you will need to know what business deductions you can claim.c  

Income tax laws vary by state. They are also different from federal income tax laws. The deductions and income requirements are usually lower and they may also be subject to more restrictions. If you are in doubt about any part of West Virginia tax laws, you can find out more by visiting the West Virginia State Tax Department website.c  

Before you can begin preparing your West Virginia state tax return, compile all of the documents and information you will need. You will need the following: 

1. Your Social Security number
2. Your complete mailing address
3. Your spouse's name and Social Security number, if you will be filing a joint tax return
4. Documentation of your earned income––If you are employed, this will be shown on your Form W-2 or Form 1099. If you work for yourself, this will be the amount of your gross self-employment earnings minus any qualified business expenses.
5. Documentation of your unearned income, such as bank interest, gambling winnings, etc.
6. The total amount of state income taxes paid during the year––For employees, this will be stated on your Form W-2 as state tax withheld. For self-employed individuals, this will be the total of any estimated tax payments you made during the tax year.
7. A copy of your federal income tax return, if you are filing one 
   

If you will be completing a federal income tax return, you will want to finish that form before beginning your state return, since you will begin the West Virginia form by entering your federal adjusted gross income. If you are not filing a federal return, you may want to consult a tax professional who can help you to calculate your federal AGI.c 

Now that you have your necessary information together, you need to get a copy of the state tax form. In West Virginia, this form is Form IT-140 "West Virginia Income Tax Return." If you have Internet access, you can easily download this file and its applicable instructions to your computer.c 

Once you download the form, you can print it out and complete it by hand, if you prefer. This is the option you will choose if you are filing your return by mail. If you would prefer to electronically file your state tax return, you can do so for free if you meet certain income limits.c If you do not qualify for free e-filing, you can still submit your state tax return electronically for a fee.c If you do not have access to the Internet, you can usually obtain the state tax form at your local public library.

If you are using tax preparation software or a tax preparation website to file your taxes, you will usually be given the option to file your West Virginia tax return along with your federal income tax return. This is usually the most convenient way to get the needed tax forms, since the necessary information is directly imported onto your state tax return.c  

The IT-140 form has several pages of instructions that accompany it, so if you are confused by any of the form sections, you can usually find the clarification you need by reading the instructions.c 

As stated earlier, you will begin by filling in your name and Social Security number, as well as your spouse's name and Social Security number. Then you will enter your complete mailing address. Next, select the proper filing status for your return and enter the number of exemptions you are claiming.c  

At this point in the return, begin entering figures based either on your federal income tax return or on worksheets that accompany the West Virginia tax return. It is important that you completely fill out any worksheets that are applicable to your situation to calculate the correct figures. You can find complete instructions for this section with the tax form.c 

Figure your state tax liability and either the amount of taxes you overpaid (a refund) or the amount of taxes you still owe. You will enter this amount toward the end of the return. Once you figure this amount, you can choose how you would like to receive your refund or how you would like to pay a balance due, if you have one. Lastly, sign and date your return. If you are filing jointly with your spouse, he or she will also have to sign and date the return.c 

If you are submitting your form electronically, you will enter all of the above information on your computer, either through a software program or a preparation website. If you are filing by mail, make a copy of this form for your own records before you send it off. The address you will send it to will depend on whether you owe taxes or are due a refund. Be sure to mail it by April 15.c If you'll need additional time to file your West Virginia tax return, you should file for a state tax extension.