West Virginia state tax basis is the Federal Adjusted Gross Income (AGI).

Interest/Divident Income: Interest and Divident income from U.S. government bonds are exempt from State Taxes.

Rent Income: Same as federal

Capital Gain: The Capital Gains are treated similar to Federal Taxes for State Taxes.

Unemployment Income: Same as federal

Social Security Benefits: Same as federal

State Bond Interest: Taxable except West Virginia obligations

Health Savings Accounts: Same as federal

Disability: Same as federal

Lottery: Taxable.

Federal Income Tax: Not deductible

Other Taxes: Deduction of up to $8,000 for age 65 or over or permanently and totally disabled (and, in the year following the death of such an individual, a deduction of up to $8,000 for the surviving spouse). Earned income exclusion for low-income taxpayers. Deduction for contributions to West Virginia prepaid tuition and college savings

Check other state tax links below.