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
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.