Skip to main content

Solutions

Products

Recommended products

Questions? We are here to help.
Contact us

Purchase

Questions? We are here to help.

Resources

Screens

Screen WVAdj - West Virginia Adjustments to Income (1040)

Show all hidden content

Overview

Use this screen to complete Form IT-140 NR/PY and Schedule M.

Additions to income

Use this section to enter adjustments to the federal AGI.

Subtractions from income

Use this section to enter adjustments to the federal AGI. There are several adjustments that transfer to West Virginia based on federal input. Refer to the
Note
 in this article for federal screens and state use codes needed for data entry.
Federal law enforcement retirement benefits
Use these fields to enter the total amount of any benefit (including survivorship annuities) received from federal retirement systems by retired federal law enforcement officers.
Assets held by S Corporation bank
Use these fields to enter the eligible amounts. A taxpayer who is a shareholder of an S corporation, or member of a limited liability company, engaged in business as a financial organization as defined in §11-24-3a(a)(14) of the West Virginia State code, may be eligible for a change under §11-21-12k.
Prepaid Tuition/Savings Plan Trust contribution
Use these fields to complete the Prepaid Tuition/Savings Plan Trust Contribution section of the Schedule M and Schedule M Modification Carryover Worksheet. Any amounts unused on the Form 140 are transferred to . Current year contributions are entered on the federal
1099Q
 screen using the state use code
24
.
This subtraction will be denied if the yearly statement is not included with the return. If filing electronically, go to
View
,
Electronic Filing Attachments
 and select
Prepaid Tuition
 from the predefined choices.
IRC Section 1341 repayments
Use these fields to enter the amount of money paid back under the claim of right IRC Section 1341.
Autism modification/Autism modification carryovers
Use these fields to complete the Autism Modification section of the Schedule M and Schedule M Modification Carryover Worksheet. Any amounts unused on the Form 140 are transferred to .
Jumpstart Savings Program deposits
Use these fields to complete the Jumpstart Savings Program section of the Schedule M and Schedule M Modification Worksheet. Any amounts unused on the Form 140 are transferred to .
note
This subtraction will be denied if the yearly statement is not included with the return. If filing electronically, go to
View
,
Electronic Filing Attachments
 and select
Jumpstart Savings Sch M
 from the choices.
note
The following changes will be reported on Schedule M when the proper state use code is entered:
Federal screen 1099:
  • WV state or local police, deputy sheriff, or firefighter's retirement - state use code
    8
  • WV teachers' and public employee's retirement - state use code
    19
  • Military retirement change - state use code
    24
  • Federal retirement systems - state use code
    75
Federal screen W2:
  • Active duty military pay for WV residents - state use code
    4
  • Active military separation - state use code
    16
Federal screen 1099Q:
  • Contributions to WV prepaid tuition/savings plan trust funds - Type of account =
    2
     (State QTP) and State use code =
    24
Federal screen Itemized Deductions:
  • Long-term care insurance premiums - enter state code
    WV
    .
  • Gambling losses
Federal screen 1099QA:
  • ABLE account information - state use code
    25

error-icon

Triva isn't available right now.

Check out the support page for our phone number and hours

error-close