Supported Forms

The following West Virginia forms are supported in Drake Tax 2024. WV forms cannot be e-signed.

Form	Description	IND	CRP	SCRP	PTR	FID	e-File	Paper File
CD-5	12-Month Personal Income Tax Installment Agreement Request Form	t					2/07	2/07
CIT-120	Corporation Net Income Tax Return		t				2/07	P
CIT-120AP	Allocation and Apportionment for multistate Businesses		t				3/07	P
CIT-120EXT	West Virginia Extension Corporation Net Income Tax Return		t				r	P
CIT-120UTC	Summary of Tax Credits		t				2/07	P
CIT-120U	Underpayment of Estimated Tax Penalty		t				3/07	P
IT-140	Personal Income Tax Return	t					P	1/24
IT-140 NRC	Nonresident Composite Return			t	t		P	P
IT-141	Fiduciary Income Tax Return					t	2/07	P
IT-141ES	Fiduciary Estimated Tax Payment Voucher					t	r	P
IT-141EXT	Extension of Time to File Fiduciary and Information Returns					t	r	P
IT-141V	Fiduciary Income Tax Electronic Payment Voucher					t	r	P
NRW-2	Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization		t	t	t	t	2/07	P
OPT-1	Taxpayer e-File Opt-Out Form	t					r	P
PTE-100	Income Tax Return S Corporation & Partnership (Pass-Through Entity)			t	t		2/07	2/07
PTE-100APT	Allocation and Apportionment for Multistate Businesses			t	t		2/07	2/07
PTE-100EXT	Extension of Time to File Information Returns			t	t		r	2/07
PTE-100TC	Summary of Tax Credits			t	t		2/07	2/07
Schedule 1 (CIT-120)	Separate Entity Filer West Virginia Corporations Wholly in WV		t				2/21	P
Schedule 2 (CIT-120)	Separate Entity Filer with Multistate Activity		t				2/07	P
Schedule A (IT-140)	Nonresidents/Part-Year Residents Schedule of Income	t					2/07	2/07
Schedule AFTC-1	Alternative-Fuel Tax Credit	t	t	t	t	t	2/07	2/07
Schedule B (CIT-120)	Adjustments to Federal Taxable Income		t				2/07	P
Schedule B (IT-141)	Fiduciary Modifications					t	2/07	P
Schedule B-1 (CIT-120)	Allowance for Governmental Obligations/Obligations Secured by Residential Property		t				2/07	P
Schedule C (CIT-120)	Schedule of Tax Payments		t				2/07	P
Schedule DP (IT-140)	Schedule of Additional Dependents	t					2/07	2/07
Schedule DV-1	Disabled Veteran Real Property Tax Credit	t					P	P
Schedule E (IT-140)	Credit for Income Tax Paid to Another State	t					P	P
Schedule EK-1	WV Partner/Shareholder/Member/Beneficiary Elective Pass-through Entity Income Credit	t					3/21	P
Schedule F (IT-140)	Statement of Claimant to Refund Due Deceased Taxpayer	t					P	2/07
Schedule FTC-1	Family Tax Credit	t					P	2/07
Schedule H (IT-140)	Certification of Permanent and Total Disability	t					P	P
Schedule HEPTC-1	Homestead Excess Property Tax Credit	t					P	2/07
Schedule J	Military Incentives Credit	t	t				2/07	P
Schedule SB-1	Small Business Property Tax Adjustment	t	t	t	t	t	2/07	2/07
Schedule DV-1 (IT-140)	Disabled Veteran Real Property Tax Credit	t					2/07	2/07
Schedule K-1	WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding	t		t	t	t	3/07	03/07
Schedule K-1C	WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject to Corporate Income Tax		t	t	t		2/07	P
Schedule M (IT-140)	Modifications to Adjusted Gross Income	t					2/07	2/07
Schedule MV-1	Motor Vehicle Tax Credit	t	t	t	t	t	P	P
Schedule NOL (CIT-120)	Net Operating Loss Carryforward Calculation		t				2/07	P
Schedule NR	Nonresident Income, Allocation, and Calculations					t	1/24	1/24
Schedule RECAP (IT-140)	Tax Credit Recap	t				t	2/07	2/07
Schedule SB (IT-141)	Withholding for Beneficiaries and Nonresident Tax Paid for Withholding					t	2/07	2/07
Schedule SP (PTE-100)	Summary of K-1 Shareholders/Partners Ownership and Computation of Withholding Tax			t	t		2/07	2/07
Schedule UT (IT-140)	Purchaser’s Use Tax	t					P	2/07
Schedule WV/NFA-1	Nonfamily Adoption Credit	t					P	P
SCTC Worksheet	Senior Citizens Property Tax Credit	t					P	P
WV4868 (IT-140)	Application for Extension of Time to File	t					r	2/07
WV/8379	Injured Spouse Allocation	t					2/07	P
WV-8453	Individual Income Tax Declaration for Electronic Filing	t					r	P
WV-8453OL	Individual Income Tax Declaration for Electronic Filing (Online)	t					r	P
WV/CIT-120ES	Corporate Net Income Tax Payment		t				r	P
WV-CITV	Corp. Net Income Tax Electronic Payment Voucher		t				r	P
WV/IT-140ES	Individual Estimated Income Tax Payment	t					r	2/07
WV IT-140V	Individual Income Tax Electronic Payment Voucher	t					r	2/07
WV/NRW-4	Nonresident Income Tax Agreement			t	t	t	2/07	P
WV/PTE-100ES	Estimated Income Tax Payment for S Corporations and Partnerships			t	t		r	2/07
WV-PTEV	Income Tax for S Corporations and Partnerships Electronic Payment Voucher			t	t		r	2/07

New Forms

• IT-210 Penalty calculation (Individual Package)

• Schedule DV-1 – Disabled Veteran Real Property Tax Credit (Individual Package)

• Schedule MV-1 – Motor Vehicle Tax Credit (Individual, Corporation, S Corporation, Partnership, Fiduciary, and Tax-Exempt packages)

• Schedule SB-1 – Small Business Property Tax Adjustment Credit (Individual, Corporation, S Corporation, Partnership, Fiduciary, and Tax-Exempt packages)

Modified Forms

• Schedule EK-1, Schedule of WV Partner/Shareholder/Member/Beneficiary Elective Pass-through Entity Income Credit – A second page ha been added for tax year 2024.

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

• Schedule M (Form IT-140), Modifications to Adjusted Gross Income – A percentage limitation has been added to the taxable federal social security subtraction

• Schedule T (Form IT-140), Tax Credit Recap Schedule – Small Arms and Ammunition credit has been removed and the Dependent Care Credit has been added

New Credits

• Child and Dependent Care Credit

• Disabled Veteran Real Property

• Motor Vehicle Tax Credit

• Small Business Property Tax Adjustment

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.