Last Updated:
Article #: 20049
Supported Forms
The following West Virginia forms are supported in Drake Tax. WV forms cannot be e-signed.
Note Dates shown below are estimates based on the most up-to-date information currently available to Drake Software.
We are committed to meeting or exceeding the delivery dates listed; however, there may be additional factors that could impact the final date. The chart will be updated as new information becomes available.
Chart key:
✔ Form is available for e-file / paper file.
✖ Form is not supported for e-file / paper file.
▲ Form is in development; an estimated availability date is not currently available.
MM/DD Estimated availability date. Note that the date may differ for e-file vs. paper-file, and in some cases, e-filing may be approved before paper-filing or vice versa.
See Drake Tax – Do Not Mail Watermarks, Banners, EF Message 0001, Note 129 for more information about the notes, EF Messages, or watermarks that are generated during the approval process.
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2025
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CD-5 | 12-Month Personal Income Tax Installment Agreement Request Form | ✔ | ✔ |
| IT-140 | Personal Income Tax Return | ✔ | ✔ |
| OPT-1 | Taxpayer e-File Opt-Out Form | ✖ | ✔ |
| Schedule A (IT-140) | Nonresidents/Part-Year Residents Schedule of Income | ✔ | ✔ |
| Schedule AFTC-1 | Alternative-Fuel Tax Credit | ▲ | ✔ |
| Schedule DP (IT-140) | Schedule of Additional Dependents | ✔ | ✔ |
| Schedule DV-1 | Disabled Veteran Real Property Tax Credit | ✔ | ✔ |
| Schedule E (IT-140) | Credit for Income Tax Paid to Another State | ✔ | ✔ |
| Schedule EK-1 | WV Partner/Shareholder/Member/Beneficiary Elective Pass-through Entity Income Credit | ✔ | ✔ |
| Schedule F (IT-140) | Statement of Claimant to Refund Due Deceased Taxpayer | ✔ | ✔ |
| Schedule FTC-1 | Family Tax Credit | ✔ | ✔ |
| Schedule H (IT-140) | Certification of Permanent and Total Disability | ✔ | ✔ |
| Schedule HEPTC-1 | Homestead Excess Property Tax Credit | ✔ | ✔ |
| Schedule J | Military Incentives Credit | ▲ | ✔ |
| Schedule SB-1 | Small Business Property Tax Adjustment | ▲ | ✔ |
| Schedule K-1 | WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding | ▲ | ✔ |
| Schedule M (IT-140) | Modifications to Adjusted Gross Income | ✔ | ✔ |
| Schedule MV-1 | Motor Vehicle Tax Credit | ▲ | ✔ |
| Schedule RECAP (IT-140) | Tax Credit Recap | ▲ | ✔ |
| Schedule UT (IT-140) | Purchaser’s Use Tax | ✔ | ✔ |
| Schedule WV/NFA-1 | Nonfamily Adoption Credit | ✔ | ✔ |
| SCTC Worksheet | Senior Citizens Property Tax Credit | ✔ | ✔ |
| WV4868 (IT-140) | Application for Extension of Time to File | ✖ | ✔ |
| WV/8379 | Injured Spouse Allocation | ✔ | ✔ |
| WV-8453 | Individual Income Tax Declaration for Electronic Filing | ✖ | ✔ |
| WV-8453OL | Individual Income Tax Declaration for Electronic Filing (Online) | ✖ | ✔ |
| WV/IT-140ES | Individual Estimated Income Tax Payment | ✖ | ✔ |
| WV IT-140V | Individual Income Tax Electronic Payment Voucher | ✖ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| IT-141 | Fiduciary Income Tax Return | ✔ | ✔ |
| IT-141ES | Fiduciary Estimated Tax Payment Voucher | ✖ | ✔ |
| IT-141EXT | Extension of Time to File Fiduciary and Information Returns | ✖ | ✔ |
| IT-141V | Fiduciary Income Tax Electronic Payment Voucher | ✖ | ✔ |
| NRW-2 | Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization | ▲ | ✔ |
| Schedule AFTC-1 | Alternative-Fuel Tax Credit | ▲ | ✔ |
| Schedule B (IT-141) | Fiduciary Modifications | ✔ | ✔ |
| Schedule SB-1 | Small Business Property Tax Adjustment | ▲ | ✔ |
| Schedule K-1 | WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding | ▲ | ✔ |
| Schedule MV-1 | Motor Vehicle Tax Credit | ▲ | ✔ |
| Schedule NR | Nonresident Income, Allocation, and Calculations | ✔ | ✔ |
| Schedule RECAP (IT-140) | Tax Credit Recap | ▲ | ✔ |
| Schedule SB (IT-141) | Withholding for Beneficiaries and Nonresident Tax Paid for Withholding | ✔ | ✔ |
| WV/NRW-4 | Nonresident Income Tax Agreement | ▲ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| IT-140 NRC | Nonresident Composite Return | ▲ | ✔ |
| NRW-2 | Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization | ▲ | ✔ |
| PTE-100 | Income Tax Return S Corporation & Partnership (Pass-Through Entity) | ▲ | ✔ |
| PTE-100APT | Allocation and Apportionment for Multistate Businesses | ▲ | ✔ |
| PTE-100EXT | Extension of Time to File Information Returns | ✖ | ✔ |
| PTE-100TC | Summary of Tax Credits | ▲ | ✔ |
| Schedule AFTC-1 | Alternative-Fuel Tax Credit | ▲ | ✔ |
| Schedule SB-1 | Small Business Property Tax Adjustment | ▲ | ✔ |
| Schedule K-1 | WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding | ▲ | ✔ |
| Schedule K-1C | WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject to Corporate Income Tax | ▲ | ✔ |
| Schedule MV-1 | Motor Vehicle Tax Credit | ▲ | ✔ |
| Schedule SP (PTE-100) | Summary of K-1 Shareholders/Partners Ownership and Computation of Withholding Tax | ▲ | ✔ |
| WV/NRW-4 | Nonresident Income Tax Agreement | ▲ | ✔ |
| WV/PTE-100ES | Estimated Income Tax Payment for S Corporations and Partnerships | ✖ | ✔ |
| WV-PTEV | Income Tax for S Corporations and Partnerships Electronic Payment Voucher | ✖ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CIT-120 | Corporation Net Income Tax Return | ▲ | ✔ |
| CIT-120AP | Allocation and Apportionment for multistate Businesses | ▲ | ✔ |
| CIT-120EXT | West Virginia Extension Corporation Net Income Tax Return | ✖ | ✔ |
| CIT-120UTC | Summary of Tax Credits | ▲ | ✔ |
| NRW-2 | Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization | ▲ | ✔ |
| Schedule 1 (CIT-120) | Separate Entity Filer West Virginia Corporations Wholly in WV | ▲ | ✔ |
| Schedule 2 (CIT-120) | Separate Entity Filer with Multistate Activity | ▲ | ✔ |
| Schedule AFTC-1 | Alternative-Fuel Tax Credit | ▲ | ✔ |
| Schedule B (CIT-120) | Adjustments to Federal Taxable Income | ▲ | ✔ |
| Schedule B-1 (CIT-120) | Allowance for Governmental Obligations/Obligations Secured by Residential Property | ▲ | ✔ |
| Schedule C (CIT-120) | Schedule of Tax Payments | ▲ | ✔ |
| Schedule J | Military Incentives Credit | ▲ | ✔ |
| Schedule SB-1 | Small Business Property Tax Adjustment | ▲ | ✔ |
| Schedule K-1C | WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject to Corporate Income Tax | ▲ | ✔ |
| Schedule MV-1 | Motor Vehicle Tax Credit | ▲ | ✔ |
| Schedule NOL (CIT-120) | Net Operating Loss Carryforward Calculation | ▲ | ✔ |
| WV/CIT-120ES | Corporate Net Income Tax Payment | ✖ | ✔ |
| WV-CITV | Corp. Net Income Tax Electronic Payment Voucher | ✖ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| IT-140 NRC | Nonresident Composite Return | ▲ | ✔ |
| NRW-2 | Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization | ▲ | ✔ |
| PTE-100 | Income Tax Return S Corporation & Partnership (Pass-Through Entity) | ▲ | ✔ |
| PTE-100APT | Allocation and Apportionment for Multistate Businesses | ▲ | ✔ |
| PTE-100EXT | Extension of Time to File Information Returns | ✖ | ✔ |
| PTE-100TC | Summary of Tax Credits | ▲ | ✔ |
| Schedule AFTC-1 | Alternative-Fuel Tax Credit | ▲ | ✔ |
| Schedule SB-1 | Small Business Property Tax Adjustment | ▲ | ✔ |
| Schedule K-1 | WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding | ▲ | ✔ |
| Schedule K-1C | WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject to Corporate Income Tax | ▲ | ✔ |
| Schedule MV-1 | Motor Vehicle Tax Credit | ▲ | ✔ |
| Schedule SP (PTE-100) | Summary of K-1 Shareholders/Partners Ownership and Computation of Withholding Tax | ▲ | ✔ |
| WV/NRW-4 | Nonresident Income Tax Agreement | ▲ | ✔ |
| WV/PTE-100ES | Estimated Income Tax Payment for S Corporations and Partnerships | ✖ | ✔ |
| WV-PTEV | Income Tax for S Corporations and Partnerships Electronic Payment Voucher | ✖ | ✔ |
2024
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CD-5 | 12-Month Personal Income Tax Installment Agreement Request Form | ✔ | ✔ |
| IT-140 | Personal Income Tax Return | ✔ | ✔ |
| OPT-1 | Taxpayer e-File Opt-Out Form | ✖ | ✔ |
| Schedule A (IT-140) | Nonresidents/Part-Year Residents Schedule of Income | ✔ | ✔ |
| Schedule AFTC-1 | Alternative-Fuel Tax Credit | ✔ | ✔ |
| Schedule DP (IT-140) | Schedule of Additional Dependents | ✔ | ✔ |
| Schedule DV-1 | Disabled Veteran Real Property Tax Credit | ✔ | ✔ |
| Schedule E (IT-140) | Credit for Income Tax Paid to Another State | ✔ | ✔ |
| Schedule EK-1 | WV Partner/Shareholder/Member/Beneficiary Elective Pass-through Entity Income Credit | ✔ | ✔ |
| Schedule F (IT-140) | Statement of Claimant to Refund Due Deceased Taxpayer | ✔ | ✔ |
| Schedule FTC-1 | Family Tax Credit | ✔ | ✔ |
| Schedule H (IT-140) | Certification of Permanent and Total Disability | ✔ | ✔ |
| Schedule HEPTC-1 | Homestead Excess Property Tax Credit | ✔ | ✔ |
| Schedule J | Military Incentives Credit | ✔ | ✔ |
| Schedule SB-1 | Small Business Property Tax Adjustment | ✔ | ✔ |
| Schedule K-1 | WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding | ✔ | ✔ |
| Schedule M (IT-140) | Modifications to Adjusted Gross Income | ✔ | ✔ |
| Schedule MV-1 | Motor Vehicle Tax Credit | ✔ | ✔ |
| Schedule RECAP (IT-140) | Tax Credit Recap | ✔ | ✔ |
| Schedule UT (IT-140) | Purchaser’s Use Tax | ✔ | ✔ |
| Schedule WV/NFA-1 | Nonfamily Adoption Credit | ✔ | ✔ |
| SCTC Worksheet | Senior Citizens Property Tax Credit | ✔ | ✔ |
| WV4868 (IT-140) | Application for Extension of Time to File | ✖ | 04/12 |
| WV/8379 | Injured Spouse Allocation | ✔ | ✔ |
| WV-8453 | Individual Income Tax Declaration for Electronic Filing | ✖ | ✔ |
| WV-8453OL | Individual Income Tax Declaration for Electronic Filing (Online) | ✖ | ✔ |
| WV/IT-140ES | Individual Estimated Income Tax Payment | ✖ | ✔ |
| WV IT-140V | Individual Income Tax Electronic Payment Voucher | ✖ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| IT-141 | Fiduciary Income Tax Return | ✔ | ✔ |
| IT-141ES | Fiduciary Estimated Tax Payment Voucher | ✖ | ✔ |
| IT-141EXT | Extension of Time to File Fiduciary and Information Returns | ✖ | ✔ |
| IT-141V | Fiduciary Income Tax Electronic Payment Voucher | ✖ | ✔ |
| NRW-2 | Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization | ✔ | ✔ |
| Schedule AFTC-1 | Alternative-Fuel Tax Credit | ✔ | ✔ |
| Schedule B (IT-141) | Fiduciary Modifications | ✔ | ✔ |
| Schedule SB-1 | Small Business Property Tax Adjustment | ✔ | ✔ |
| Schedule K-1 | WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding | ✔ | ✔ |
| Schedule MV-1 | Motor Vehicle Tax Credit | ✔ | ✔ |
| Schedule NR | Nonresident Income, Allocation, and Calculations | ✔ | ✔ |
| Schedule RECAP (IT-140) | Tax Credit Recap | ✔ | ✔ |
| Schedule SB (IT-141) | Withholding for Beneficiaries and Nonresident Tax Paid for Withholding | ✔ | ✔ |
| WV/NRW-4 | Nonresident Income Tax Agreement | ✔ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| IT-140 NRC | Nonresident Composite Return | ✔ | ✔ |
| NRW-2 | Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization | ✔ | ✔ |
| PTE-100 | Income Tax Return S Corporation & Partnership (Pass-Through Entity) | ✔ | ✔ |
| PTE-100APT | Allocation and Apportionment for Multistate Businesses | ✔ | ✔ |
| PTE-100EXT | Extension of Time to File Information Returns | ✖ | ✔ |
| PTE-100TC | Summary of Tax Credits | ✔ | ✔ |
| Schedule AFTC-1 | Alternative-Fuel Tax Credit | ✔ | ✔ |
| Schedule SB-1 | Small Business Property Tax Adjustment | ✔ | ✔ |
| Schedule K-1 | WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding | ✔ | ✔ |
| Schedule K-1C | WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject to Corporate Income Tax | ✔ | ✔ |
| Schedule MV-1 | Motor Vehicle Tax Credit | ✔ | ✔ |
| Schedule SP (PTE-100) | Summary of K-1 Shareholders/Partners Ownership and Computation of Withholding Tax | ✔ | ✔ |
| WV/NRW-4 | Nonresident Income Tax Agreement | ✔ | ✔ |
| WV/PTE-100ES | Estimated Income Tax Payment for S Corporations and Partnerships | ✖ | ✔ |
| WV-PTEV | Income Tax for S Corporations and Partnerships Electronic Payment Voucher | ✖ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| CIT-120 | Corporation Net Income Tax Return | ✔ | ✔ |
| CIT-120AP | Allocation and Apportionment for multistate Businesses | ✔ | ✔ |
| CIT-120EXT | West Virginia Extension Corporation Net Income Tax Return | ✖ | ✔ |
| CIT-120UTC | Summary of Tax Credits | ✔ | ✔ |
| NRW-2 | Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization | ✔ | ✔ |
| Schedule 1 (CIT-120) | Separate Entity Filer West Virginia Corporations Wholly in WV | ✔ | ✔ |
| Schedule 2 (CIT-120) | Separate Entity Filer with Multistate Activity | ✔ | ✔ |
| Schedule AFTC-1 | Alternative-Fuel Tax Credit | ✔ | ✔ |
| Schedule B (CIT-120) | Adjustments to Federal Taxable Income | ✔ | ✔ |
| Schedule B-1 (CIT-120) | Allowance for Governmental Obligations/Obligations Secured by Residential Property | ✔ | ✔ |
| Schedule C (CIT-120) | Schedule of Tax Payments | ✔ | ✔ |
| Schedule J | Military Incentives Credit | ✔ | ✔ |
| Schedule SB-1 | Small Business Property Tax Adjustment | ✔ | ✔ |
| Schedule K-1C | WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject to Corporate Income Tax | ✔ | ✔ |
| Schedule MV-1 | Motor Vehicle Tax Credit | ✔ | ✔ |
| Schedule NOL (CIT-120) | Net Operating Loss Carryforward Calculation | ✔ | ✔ |
| WV/CIT-120ES | Corporate Net Income Tax Payment | ✖ | ✔ |
| WV-CITV | Corp. Net Income Tax Electronic Payment Voucher | ✖ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| IT-140 NRC | Nonresident Composite Return | ✔ | ✔ |
| NRW-2 | Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization | ✔ | ✔ |
| PTE-100 | Income Tax Return S Corporation & Partnership (Pass-Through Entity) | ✔ | ✔ |
| PTE-100APT | Allocation and Apportionment for Multistate Businesses | ✔ | ✔ |
| PTE-100EXT | Extension of Time to File Information Returns | ✖ | ✔ |
| PTE-100TC | Summary of Tax Credits | ✔ | ✔ |
| Schedule AFTC-1 | Alternative-Fuel Tax Credit | ✔ | ✔ |
| Schedule SB-1 | Small Business Property Tax Adjustment | ✔ | ✔ |
| Schedule K-1 | WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding | ✔ | ✔ |
| Schedule K-1C | WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject to Corporate Income Tax | ✔ | ✔ |
| Schedule MV-1 | Motor Vehicle Tax Credit | ✔ | ✔ |
| Schedule SP (PTE-100) | Summary of K-1 Shareholders/Partners Ownership and Computation of Withholding Tax | ✔ | ✔ |
| WV/NRW-4 | Nonresident Income Tax Agreement | ✔ | ✔ |
| WV/PTE-100ES | Estimated Income Tax Payment for S Corporations and Partnerships | ✖ | ✔ |
| WV-PTEV | Income Tax for S Corporations and Partnerships Electronic Payment Voucher | ✖ | ✔ |
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
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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.
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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.
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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.