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West Virginia Modifications to Adjusted Gross Income
Extracted from PDF file 2024-west-virginia-schedule-m.pdf, last modified December 1969Modifications to Adjusted Gross Income
MODIFICATIONS TO ADJUSTED GROSS INCOME Schedule M Form IT-140 W Modifications Decreasing Federal Adjusted Gross Income 29. Interest or dividends received on United States or West Virginia obligations, or allowance for government obligation income, included in federal adjusted gross income but exempt from state tax .............................................................................................. 30. Total amount of any benefit (including survivorship annuities) received from certain federal retirement systems by retired federal law enforcement officers ........................ 31. Total amount of any benefit (including survivorship annuities) received from WV state or local police, deputy sheriffs’ or firemen’s retirement system, excluding PERS – see page 26 ................................................................................................................. 32. Military Retirement Modification ..................................................................................... Column A (You) 33. Other Retirement Modification 2024 Column A (You) Column B (Spouse) 29 .00 .00 30 .00 .00 31 .00 .00 32 .00 .00 Column B (Spouse) (a) West Virginia Teachers’ and Public Employees’ Retirement .00 .00 (b) Federal Retirement Systems (Title 4 USC §111) .00 .00 33 Add lines 33 (a) and (b). If that sum is greater than $2,000, enter $2,000 .00 .00 34. Social Security Benefits (a) TOTAL Social Security Benefits .00 .00 (b) Benefits exempt for Federal tax purposes .00 .00 (c) Benefits taxable for Federal tax purposes (line a minus line b) .... .00 .00 34 .00 .00 35. Certain assets held by subchapter S Corporation bank.................................................. 35 .00 .00 36. Certain Active Duty Military pay (See instructions on page 20) ...................................... If not domiciled in WV, complete Part II of Schedule A instead. 36 .00 .00 37. Active Military Separation (see instructions on page 20) Must enclose military orders and discharge papers ....................................................... 37 .00 .00 38. Refunds of state and local income taxes received and reported as income to the IRS ... 38 .00 .00 39. Contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds Annual Statement must be included ............................................................................... 39 .00 .00 40. Railroad Retirement Board Income received .................................................................. 40 .00 .00 41. Long-Term Care Insurance ............................................................................................ 41 .00 .00 42. IRC 1341 Repayments ................................................................................................... 42 .00 .00 43. Autism Modification ....................................................................................................... 43 .00 .00 44. ABLE Act Annual Statement must be included ............................................................................... 44 .00 .00 45. West Virginia Jumpstart Savings Program deposits made (not to exceed $25,000) Annual Statement must be included................................................................................ 45 .00 .00 46. PBGC Modification ..................... (a) retirement benefits that would have been paid from your employer-provided plan (b) retirement benefits actually received from PBGC Multiply 34(c) by 0.35 if your Federal AGI exceeds $ 50,000 for SINGLE or MARRIED SEPARATE filers $100,000 for MARRIED JOINT filers Enter 34(c) on Line 34 below. .00 .00 .00 .00 46 Subtract line 46 (b) from (a) .00 .00 47. Qualified Opportunity Zone business income ................................................................. 47 .00 .00 48. Gambling losses (cannot be greater than your gambling winnings) ................................ 48 .00 .00 This line is intentionally left blank. Do no use unless directed .00 .00 Continues on next page *P40202403W* P 4 0 2 0 2 4 0 3 W –3– Schedule M W Form IT-140 MODIFICATIONS TO ADJUSTED GROSS INCOME Modifications Decreasing Federal Adjusted Gross Income 49. (a) Year of birth (65 or older) (b) Year of disability (c) Income not included in lines 35 to 48 (NOT TO EXCEED $8000) You Spouse 2024 Column A (You) (d) Add lines 29 through 34 Column B (Spouse) Subtract line 49 column (d) from (c) (If less than zero, enter zero) .00 .00 .00 .00 .00 49 .00 50. Surviving spouse deduction (instructions on page 28) .................................................... 50 .00 .00 51. Add lines 29 through 50 for each column ....................................................................... 51 .00 .00 52. Total Subtractions (line 51, Col A plus line 51,Col B) Enter here and on line 3 of FORM IT-140 ............................. .00 Modifications Increasing Federal Adjusted Gross Income Do not provide negative amounts in this section. 53. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax 53 .00 54. Interest or dividend income on state and local bonds other than bonds from West Virginia sources ........... 54 .00 55. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax................... 55 .00 56. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax 56 .00 57. Other income deducted from federal adjusted gross income but subject to state tax .................................. 57 .00 58. Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses 58 .00 59. ABLE ACT withdrawals NOT used for qualifying expenses ......................................................................... 59 .00 60. West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses ............................. 60 .00 .00 This line is intentionally left blank. Do no use unless directed. ......................................................................... 61. TOTAL ADDITIONS (Add lines 53 through 60). Enter here and on Line 2 of Form IT-140 .......................... .00 *P40202404W* P –4– 61 4 0 2 0 2 4 0 4 W
Schedule M
More about the West Virginia Schedule M Individual Income Tax TY 2024
West Virginia Modifications to Federal Adjusted Gross Income are reported with this form.
We last updated the Modifications to Adjusted Gross Income in February 2025, so this is the latest version of Schedule M, fully updated for tax year 2024. You can download or print current or past-year PDFs of Schedule M directly from TaxFormFinder. You can print other West Virginia tax forms here.
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| Form Code | Form Name |
|---|---|
| Schedule M | Modifications to Adjusted Gross Income |
| Income Tax Booklet | West Virginia Income Tax Instructional Booklet |
| Form IT140 | West Virginia Personal Income Tax Return |
| Form IT140 Schedule A | Schedule of Income for Non- or Part-Year-Residents |
| Form IT140 4868 | Application for Extension of Time to File |
View all 76 West Virginia Income Tax Forms
Form Sources:
West Virginia usually releases forms for the current tax year between January and April. We last updated West Virginia Schedule M from the Department of Revenue in February 2025.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of West Virginia Schedule M
We have a total of twelve past-year versions of Schedule M in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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