Supported Forms

The following West Virginia forms are supported in Drake Tax 2023. WV forms cannot be e-signed.

Form	Description	IND	CRP	SCRP	PTR	FID
CD-5	12-Month Personal Income Tax Installment Agreement Request Form	P
CIT-120	Corporation Net Income Tax Return		P
CIT-120AP	Allocation and Apportionment for multistate Businesses		P
CIT-120EXT	West Virginia Extension Corporation Net Income Tax Return		P
CIT-120UTC	Summary of Tax Credits		P
CIT-120U	Underpayment of Estimated Tax Penalty		P
IT-140	Personal Income Tax Return	P
IT-140 NRC	Nonresident Composite Return			P	P
IT-141	Fiduciary Income Tax Return					P
IT-141ES	Fiduciary Estimated Tax Payment Voucher					P
IT-141EXT	Extension of Time to File Fiduciary and Information Returns					P
IT-141V	Fiduciary Income Tax Electronic Payment Voucher					P
NRW-2	Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization		P	P	P	P
OPT-1	Taxpayer e-File Opt-Out Form	P
PTE-100	Income Tax Return S Corporation & Partnership (Pass-Through Entity)			P	P
PTE-100APT	Allocation and Apportionment for Multistate Businesses			P	P
PTE-100EXT	Extension of Time to File Information Returns			P	P
PTE-100TC	Summary of Tax Credits			P	P
Schedule 1 (CIT-120)	Separate Entity Filer West Virginia Corporations Wholly in WV		P
Schedule 2 (CIT-120)	Separate Entity Filer with Multistate Activity		P
Schedule A (IT-140)	Nonresidents/Part-Year Residents Schedule of Income	P
Schedule AFTC-1	Alternative-Fuel Tax Credit	P	P	P	P	P
Schedule B (CIT-120)	Adjustments to Federal Taxable Income		P
Schedule B (IT-141)	Fiduciary Modifications					P
Schedule B-1 (CIT-120)	Allowance for Governmental Obligations/Obligations Secured by Residential Property		P
Schedule C (CIT-120)	Schedule of Tax Payments	P	P
Schedule DP (IT-140)	Schedule of Additional Dependents	P
Schedule E (IT-140)	Credit for Income Tax Paid to Another State	P
Schedule EK-1	WV Partner/Shareholder/Member/Beneficiary Elective Pass-through Entity Income Credit	P
Schedule F (IT-140)	Statement of Claimant to Refund Due Deceased Taxpayer	P
Schedule FTC-1	Family Tax Credit	P
Schedule H (IT-140)	Certification of Permanent and Total Disability	P
Schedule HEPTC-1	Homestead Excess Property Tax Credit	P
Schedule J	Military Incentives Credit	P	P
Schedule K-1	WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding	P		P	P	P
Schedule K-1C	WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject to Corporate Income Tax		P	P	P
Schedule M (IT-140)	Modifications to Adjusted Gross Income	P
Schedule NOL (CIT-120)	Net Operating Loss Carryforward Calculation		P
Schedule NR	Nonresident Income, Allocation, and Calculations					P
Schedule RECAP (IT-140)	Tax Credit Recap	P				P
Schedule SB (IT-141)	Withholding for Beneficiaries and Nonresident Tax Paid for Withholding					P
Schedule SP (PTE-100)	Summary of K-1 Shareholders/Partners Ownership and Computation of Withholding Tax			P	P
Schedule UT (IT-140)	Purchaser’s Use Tax	P
Schedule WV/NFA-1	Nonfamily Adoption Credit	P
SCTC Worksheet	Senior Citizens Property Tax Credit	P
WV4868 (IT-140)	Application for Extension of Time to File	P
WV/8379	Injured Spouse Allocation	P
WV-8453	Individual Income Tax Declaration for Electronic Filing	P
WV-8453OL	Individual Income Tax Declaration for Electronic Filing (Online)	P
WV/CIT-120ES	Corporate Net Income Tax Payment		P
WV-CITV	Corp. Net Income Tax Electronic Payment Voucher		P
WV/IT-140ES	Individual Estimated Income Tax Payment	P
WV IT-140V	Individual Income Tax Electronic Payment Voucher	P
WV/NRW-4	Nonresident Income Tax Agreement			P	P	P
WV/PTE-100ES	Estimated Income Tax Payment for S Corporations and Partnerships			P	P
WV-PTEV	Income Tax for S Corporations and Partnerships Electronic Payment Voucher			P	P

New Form

Schedule EK-1, Schedule of WV Partner/Shareholder/Member/Beneficiary Elective Pass-through Entity Income Credit, has been added for tax year 2023.

Modified Forms

• Schedule HEPTC-1 (Form IT-140), Homestead Excess Property Tax Credit – Increased income limitations

• Schedule M (Form IT-140), Modifications to Adjusted Gross Income – Added ability to deduct gambling losses (up to gambling winnings)

Obsolete Form

Form IT-210, Underpayment of Estimated Tax by Individuals, is obsolete beginning tax year 2023.

New Credits

• Build WV Property Value Adjustment Tax Credit

• Elective Pass-through Entity Income Credit

• Volunteer Firefighter Tax Credit

• West Virginia Film Industry Investment Tax Credit

Reminders

• West Virginia requests that taxpayers provide a valid driver’s license to better validate identities and prevent tax refund fraud through identity theft. Returns will not be rejected if this information is not provided.

• A valid email address is required when e-filing returns. The email address can belong to the taxpayer or the tax return preparer. Failure to provide a valid email address will result in rejection of the return.

• The West Virginia State Tax Department will recover a $15 fee associated with any returned bank transaction. Checks returned for insufficient funds will incur a $28 fee.