2012 Income Tax FAQ - 382

You must file a West Virginia income tax return if:

• you were a resident of West Virginia for the entire taxable year.
• you were a resident of West Virginia for a part of the taxable year (Part-Year Resident).
• you were not a resident of West Virginia at any time during 2009, but your federal adjusted gross income includes income from West Virginia sources (Nonresident); or
• you were a domiciliary resident of West Virginia but you
  1. maintained no permanent place of abode in West Virginia,
  2. spent less than 30 days in West Virginia during 2009, and
  3. maintained a permanent place of abode outside West Virginia (Nonresident).

You are required to file a West Virginia return even though you may not be required to file a federal return 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). Your income and number of exemptions are to be determined as if you had been required to file a federal return.
• you are due a refund.

You are not required to file a West Virginia return if you and your spouse are 65 or older and your total income is less than your exemption allowance plus the senior citizen modification. For example, $2,000 per exemption plus up to $8,000 of income received by each taxpayer who is 65 or older. However, if you are entitled to a refund you MUST file a return.