West Virginia Tax Filing Requirements
All residents, non residents and part year residents of West Virginia must file a income tax return if they have income from West Virginia sources. If your West Virginia adjusted gross income is greater than your allowable deduction for personal exemptions ($2,000 per exemption, or $500 if you claim zero exemptions). You must file return to get refund from state.
You must file a Tax Return, if your income exceeds the limit for the filing status.
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