Forms & instructions - State of West Virginia

N e w f o r 2 0 1 2
For tax years beginning on or after January 1, 2012, taxpayers with low income may be eligible to claim both the
Senior Citizen Tax Credit and the Homestead Excess Property Tax Credit. The credit amounts must be entered
on lines 13 and 14 of the IT-140 and no longer need to be entered on the Tax Credit Recap Schedule. For more
information regarding the income guidelines for the Senior Citizen Tax Credit and Homestead Excess Property
Tax Credit, please see Schedule SCTC-1 and HEPTC-1. Both Schedule HEPTC-1 and Schedule SCTC-1
must be filed with the IT-140.
Amended Return instructions have been updated and should reduce the processing time of returns.
Official Payments will no longer process online payments made to the West Virginia State Tax Department. To
make payments online please go to www.wvtax.gov.
Schedule NFA-1 – The Nonfamily Adoption Credit has increased to $4,000. It can be taken for the year of the
adoption of each nonfamily child, as long as the child is younger than 18. The taxpayer can choose to take this
credit over a period of three years.
Schedule ATTC-1 – The Apprenticeship Training Tax Credit has increased. For years beginning on and after Jan.
1, 2012, the credit will be $2 per hour multiplied by the total number of hours an apprentice works during the tax
year for the taxpayer. The credit amount for each apprentice will not exceed $2,000, or 50 percent of actual wages
paid during that year for the apprenticeship, whichever is less.
Schedule UT – The West Virginia Purchaser’s Use Tax is a tax on the use of tangible personal property or services
in West Virginia when sales tax has not been paid. The Use Tax applies to the following: Internet purchases,
magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating outside the
state, TV shopping network purchases and other taxable item purchases. An additional calculation on Part 1 of
Schedule UT relates to the Food Tax reduction. Food purchases made between Jan. 1, 2012, and June 30, 2012, are
calculated at 2 percent. Food purchases made between July 1, 2012, and Dec. 31, 2012, are calculated at 1 percent.
For detailed instructions, see page 14.
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