Forms & instructions - State of West Virginia

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PRIMARY LAST NAME SHOWN ON FORM IT-140 SOCIAL SECURITY NUMBER 10. Total Taxes Due (from previous page).............................................................................. 10 .00 11. West Virginia Income Tax Withheld (MUST COMPLETE WITHHOLDING TAX SCHEDULE, FORM IT-140W; MUST BE FILED EVEN IF YOU ARE NOT CLAIMING TAX WITHHELD) CHECK HERE IF WITHHOLDING IS FROM NRSR (NON RESIDENT SALE OF REAL ESTATE)................................................................................................................................................ 11 .00 12. Estimated Tax Payments and Payments with Schedule L .................................................................................................................. 12 .00 13. Senior Citizen Tax Credit for property tax paid from Schedule SCTC-1............................................................................................... 13 .00 14. Homestead Excess Property Tax Credit for property tax paid from Schedule HEPTC-1...................................................................... 14 .00 15. Credits from Tax Credit Recap Schedule (see schedule on page 10) ................................................................................................ 15 .00 16. Amount paid with original return (amended return only) ..................................................................................................................... 16 .00 17. Payments and Credits (add lines 11 through 16) ................................................................................................................................ 17 .00 18. Overpayment previously refunded or credited (amended return only) ................................................................................................ 18 .00 19. Total payments and credits (line 17 minus line 18).............................................................................................................................. 19 .00 20. Penalty Due from Form IT-210. CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED If you owe penalty, enter here 20 .00 21. Subtract line 20 from line 19 and enter total, (if line 20 is larger, subtract 19 from 20 add to line 10 and enter on line 22)................... 21 .00 22. Balance of Income Tax Due (line 10 minus line 21). If line 21 is greater than line 10, skip to line 23.................................................. 22 .00 23. If line 21 is greater than line 10, subtract line 10 from line 21. This is your income tax overpayment.................................................. 23 .00 24. West Virginia Use Tax Due on out-of-state purchases (see Schedule UT on page 13). If this amount is greater than line 23, go on to line 25. If this amount is less than line 23, skip to line 26................................................................................................................ 24 .00 25. Subtract line 23 from line 24 and add line 22, this is the total balance of tax due............................................................................. 25 .00 26. Subtract line 24 from line 23, this is your total overpayment.............................................................................................................. 26 .00 27. Amount of overpayment to be credited to your 2013 estimated tax..................................................................................................... 27 .00 28. West Virginia Children’s Trust Fund to help prevent child abuse and neglect. Enter the amount of your contribution $5 $25 $100 Other $______________ ............................................ 28 .00 29. Deductions from your overpayment (Add lines 27 and 28)................................................................................................................. 29 .00 30. Refund due you (subtract line 29 from line 26)................................................................................................. REFUND 30 .00 31. Total amount due the State (line 25 plus line 28) PAY THIS AMOUNT.........................................................................................$ 31 .00 Direct Deposit CHECKING SAVINGS of Refund ROUTING NUMBER ACCOUNT NUMBER Under penalties of perjury, I declare that I have examined this return, accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. I authorize the State Tax Department to discuss my return with my preparer. YES NO Your Signature Date Spouse’s Signature Date Telephone Number Signature of preparer other than above Date Address Telephone Number Preparer’s EIN Preparer: Check here if client is requesting that form NOT be e-filed REFUND WV State Tax Department P.O. Box 1071 Charleston, WV 25324-1071 MAIL TO: BALANCE DUE WV State Tax Department P.O. Box 3694 Charleston, WV 25336-3694 Payment Options Returns filed with a balance of tax due may use any of the following payment options: • Check or Money Order - If you filed a paper return, enclose your check or money order with your return. If you electronically filed, mail your check or money order with the payment voucher IT-140V that is provided to you after the submission of your tax return. • Electronic Funds Transfer - If you electronically filed your return, your tax payment may be automatically deducted from your checking account. You may elect to authorize the withdrawal to occur at the time the return is filed or delay payment any time between filing and due date of April 15, 2013. • Payment by credit card – Payments may be made using your Visa® Card, Discover® Card, American Express® Card or MasterCard®. Visit www.wvtax.gov. –12– *p40201202W*
SCHEDULE UT (Form IT-140) W West Virginia Purchaser’s Use Tax Schedule 12 PRIMARY LAST NAME SHOWN ON FORM IT-140 SOCIAL SECURITY NUMBER INSTRUCTIONS Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not been paid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV shopping networks, and other purchases of taxable items. For detailed instructions on the Schedule UT, see page 14. Part I State Use Tax Calculation 1. Food purchases subject to state use tax (January 1, 2012 – June 30, 2012) $ x .02 $ 2. Food purchases subject to state use tax (July 1, 2012 – December 31, 2012) $ x .01 $ 3. All other purchases subject to state use tax....................................... $ x .06 $ 4. Total State Use Tax (add lines 1 through 3 and enter on line 10) $ Part II Municipal Code (enter from table below) Municipal Use Tax Calculation City/Town Name Purchases Subject to Municipal Use Tax Tax Rate (enter from table below) 5a 5b 5c $ 5d 5e $ 6a 6b 6c $ 6d 6e $ 7a 7b 7c $ 7d 7e $ 8a 8b 8c $ 8d 8e $ 9. Total Municipal Use Tax (add lines 5e through 8e and enter on line 11) $ Municipal Tax Due (Purchases multiplied by rate) Part III Total Amount Due 10. Total State Use Tax due (from line 4)........................................................................................................... 10 $ 11. Total Municipal Use Tax due (from line 9).................................................................................................... 11 $ 12. Total Use Tax Due (add lines 10 & 11 and enter total here and on line 24 of Form IT-140) 12 $ Residents of the following municipalities are subject to the municipal use tax. Enter applicable municipal code in line 5a through 8a and applicable rate in line 5d through 8d. Municipality Code Rate Huntington 06020 .01 Williamstown 54232 .01 –13– *p40201206W*
Page 1 and 2: West Virginia Personal Income Tax F
Page 3 and 4: N e w f o r 2 0 1 2 For tax years b
Page 5 and 6: IT-140 REV 10-12 W West Virginia Pe
Page 7 and 8: IT-140W REV. 10-12 W West Virginia
Page 9 and 10: SCHEDULE M (Form IT-140) W Modifica
Page 11: IT-140 REV 10-12 W West Virginia Pe
Page 15 and 16: G e n e r a l I n f o r m a t i o n
Page 17 and 18: performed in West Virginia if all t
Page 19 and 20: The American Jobs Creation Act This
Page 21 and 22: L L I N 23 I N E E INCOME TAX OVERP
Page 23 and 24: Department may request documentatio
Page 25 and 26: Business Conducted Within and Witho
Page 27 and 28: L California Montana Iowa South Car
Page 29 and 30: L I N E West Virginia MODIFICATIONS
Page 31 and 32: S e n i o r C i t i z e n s R e f u
Page 33 and 34: 2 0 1 2 W e s t V i r g i n i a T a
Page 35 and 36: If your taxable net income is… At
Page 37 and 38: If your taxable net income is… At
Page 39 and 40: SCHEDULE A (Form IT-140) PRIMARY LA
Page 41 and 42: SCHEDULES H & E (Form IT-140) PRIMA
Page 43 and 44: SCHEDULE HEPTC-1 (Form IT-140) W Ho
Page 45 and 46: IT-140NRS REV. 9-12 W West Virginia
Page 47 and 48: SCHEDULE L (Form IT-140) W Applicat
Page 49 and 50: IT-210 REV. 3-12 PRIMARY LAST NAME
Page 51 and 52: I n d e x A Amended Return 15, 19 A

Forms & instructions - State of West Virginia

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