Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21A - Personal Income Tax Low Income Exclusion
Section 110-21A-3 - Taxable Income Calculation

W. Va. Code R. § 110-21A-3

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Current through Register Vol. XLII, No. 1, January 3, 2025
Section 110-21A-3 - Taxable Income Calculation

Eligible taxpayers may deduct earned income from federal adjusted gross income to the extent it is included in federal adjusted gross income as set forth in Section 4 of this rule in order to determine the taxpayer's West Virginia taxable income.

W. Va. Code R. § 110-21A-3