2008 Individual Tax Return Instructions

PRST STDU.S. POSTAGE PAID State of WV

2008 West VirginiaPersonal Income Tax Forms and Instructions

NEW FOR TAX YEAR 2008

Expanded Form - The 2008 Income Tax form has been expanded to allow larger spaces for entries. This will permit our scanning equipmentto accurately read your data and decrease the time for processing. The Tax Department anticipates being able to issue refunds quicker andin a more timely fashion.

No Labels - It will no longer be necessary to affix a label to the front of your return. See page 9 for tips on filing a paper return. If you normallyfile a paper return you should consider electronically filing your return. E-filed returns are processed quicker and refunds that are directdeposited are issued much faster.

Senior Citizens - Seniors eligible for the Homestead Exemption program administered by their county may be entitled to claim a refundableincome tax credit. The new Homestead Excess Property Tax Credit may also be available, but these two credits must be compared to determinewhich one is the larger credit. In order to make this comparison, the worksheets in this booklet need to be completed and an Income Tax returnmust be filed. See pages 40 and 41.

Family Tax Credit - This credit is available to certain individuals or families who meet income limitations and family size. This year the amountof the credit can, in some cases, offset the amount of tax due by 100%. You must complete the worksheet in this booklet to determine if youare eligible for the credit. See pages 38 and 39.

Homestead Excess Property Tax Credit - Beginning with tax year 2008, there is a new refundable personal income tax credit for realproperty taxes paid in excess of 4% of a taxpayer’s income. The maximum refundable tax credit is $1,000.00. You must complete theworksheet on page 40 to determine if you are eligible for the credit.

West Virginia Film Industry Investment Tax Credit - This credit was created to encourage economic growth through the production ofmotion pictures and other commercial film or audiovisual projects in WV. It is in the public interest and promotes the general welfare of thepeople in this State. See Publication TSD 110 and schedule FIITC-1 for more information.

Apprenticeship Training Tax Credit - Beginning with tax year 2008, a credit is allowed for wages paid to apprentices in the constructiontrades who are registered with the US Dept. of Labor, Office of Apprenticeship and WV State Office, in the tax year that an apprentice andtaxpayer participate in a qualified apprenticeship training program. See Publication TSD 110 and form WV/ATTC-1 for more information.

For tax year 2007, over 430,000 or nearly 60% of West Virginians electronically filed their income tax returns. E-file is the preferred methodfor filing tax returns. This allows the Tax Department to process data more quickly than paper returns and issue refunds faster with fewer errors.

Free Filing - West Virginia, in partnership with an alliance of tax software companies, offers free electronic filing for those who qualify. Totake advantage of this free filing, you must access the participating software companies through the West Virginia State Tax Department’swebsite www.wvtax.gov/ using the Free Income Tax Online Filing link.

On-line Filing - Both state and federal returns may be transmitted at the same time from your home computer. However, with supportingsoftware, you may be able to file the West Virginia return separately.

Fill-In Forms - You may complete your return by using web fill-in forms that are available on our website at www.wvtax.gov/. Calcula-tions are automatically done for you in order to minimize mathematical errors.

NEW CREDITS

ELECTRONIC FILING

ELECTRONIC SERVICES

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MAILING ADDRESSES

For Toll Free Information 1-800-982-8297

Toll Free to Order Forms 1-800-422-2075

TDD for the Hearing Impaired 1-800-282-9833

AUTOMATED INFORMATION & INTERNET SERVICESOur Interactive Voice Response System, which is available 24 hours a day, can be used to check the status of your refund and request formsand publications.

You may call (304) 344-2068 or toll-free 1-800-422-2075 from your touch tone phone or access the Tax Department’s website atwww.wvtax.gov/ to check on your refund. When checking the status of your refund, you will be asked to provide the social security numberlisted first on the return; the dollar amount of the refund and your filing status. Only one inquiry may be made within a seven day period.

Answers to a number of Frequently Asked Questions can be found on our website or, if you are unable to find your answer, you may emailus at [email protected]

FEDERAL TAX CREDIT (EITC)

The Earned Income Tax Credit (EITC) is a refundable Federal Tax Credit for working families with income less than $38,646. If you areeligible, you may receive money back from the Internal Revenue Service even if you don’t owe taxes. Contact the IRS at 1-800-829-1040 foradditional information or see their website www.irs.gov.

FREE TAXPAYER SERVICESIf you have questions or need assistance call or visit any of our offices shown below. You may write to the West Virginia State TaxDepartment, Taxpayer Services Division, P. O. Box 3784, Charleston, West Virginia 25337-3784.

Beckley, WV 25801Suite 109407 Neville Street(304) 256-6764

Charleston, WV 253011206 Quarrier Street(304) 558-3333 or1-800-WVA-TAXS (982-8297)

Parkersburg, WV 26101400 5th Street(304) 420-4570

Wheeling, WV 2600340 14th Street(304) 238-1152

Huntington, WV 25704Suite 2302699 Park Avenue(304) 528-5568

Clarksburg, WV 26301Huntington Bank Building, Suite 201230 West Pike Street(304) 627-2109

Website www.wvtax.gov/

INDEX

REFUND:West Virginia State Tax Department

PO Box 1071Charleston, WV 25324-1071

BALANCE DUE:West Virginia State Tax Department

PO Box 3694Charleston, WV 25336-3694

Amended Return ............................................................ 4Annualized Income Worksheet ................................... 25Composite Return ......................................................... 3Contribution to WV Children’s Trust Fund .. 11, 14, & 18Credit for Income Tax Paid to Another State (Sch. E) . 22 & 30Deceased Taxpayer’s Return ........................................ 5Disability Deduction ....................................................... 6Due Date of Return ........................................................ 7Estimated Tax ................................................................. 8Exemptions .................................................................... 5Extension of Time .......................................................... 8Failure to Receive a Withholding Tax Statement (W2) . 8Family Tax Credit ................................................. 38 & 39Federal Alternative Minimum Tax (Schedule T) . 16 & 20Filing Requirements for Children Under 18 ................. 7Filing Status .................................................................... 5Forms ................................................................... 13 - 28Homestead Excess Property Tax Credit ..................... 40Injured Spouse ............................................................... 6Interest & Additions for Late Payment of Tax ................. 7IRS Information Exchange ............................................. 8Itemized Deduction ........................................................ 5Low-Income Earned Income Exclusion ...................... 39

Military/ Retirement Information .................................... 6Paper Returns ................................................................ 9Payment of Tax Due ....................................................... 7Penalty for Underpayment of Estimated Tax .. 8, 24, 25, & 26Prior Year Tax Liabilities ................................................ 8Purchaser’s Use Tax ................................................... 40Railroad Retirement Income ......................................... 6Refund Information ........................................................ 7Senior Citizens Tax Credit .................................... 5 & 41Senior Citizens Tax Deduction ...................................... 6Signature Required ....................................................... 8Social Security .............................................................. 29Surviving Spouse ............................................................ 7Tax Computation:

Tax Rate Schedules .............................................. 44Tax Table ....................................................... 42 - 44Nonresident, Part-Year Resident ......................... 21Schedule T ................................................... 16 & 20

What Form to Use .......................................................... 3WV College Savings Plan and Prepaid Tuition Trust Funds 7WV Police, Deputy Sheriff’s or Firemen’s Pension ...... 6WV Teachers, Public Employees, Military,

and Federal Retirement ......................................... 6

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Who Must File You must file a West Virginia income tax return If: • you were a resident of West Virginia for the entire taxable year. • you were a resident of West Virginia for a part of the taxable year (Part-Year Resident). • you were not a resident of West Virginia at any time during 2008, but your federal adjusted

gross income includes income from West Virginia sources (Nonresident); or • you were a domiciliary resident of West Virginia but you

(a) maintained no permanent place of abode in West Virginia,(b) spent less than 30 days in West Virginia during 2008, and(c) maintained a permanent place of abode outside West Virginia (Nonresident).

You are required to file a West Virginia return even though you may not be required to file a federalreturn if:

• your West Virginia adjusted gross income is greater than your allowable deduction for personalexemptions ($2,000 per exemption, or $500 if you claim zero exemptions). Your income andnumber of exemptions are to be determined as if you had been required to file a federal return.

• you are due a refund.

You are not required to file a West Virginia return if you and your spouse are 65 or older and your totalincome is less than your exemption allowance plus the senior citizen modification. For example, $2,000per exemption plus up to $8,000 of income received by each taxpayer who is 65 or older. However, if youare entitled to a refund you MUST file a return.

A resident is an individual who:spends more than 30 days in West Virginia with the intent of West Virginia becoming his/herpermanent residence; or

• maintains a physical presence in West Virginia for more than 183 days of the taxable year,even though he/she may also be considered a resident of another state.

A part-year resident is an individual who changes his/her residence either:• from West Virginia to another state, or• from another state to West Virginia during the taxable year.

A full year nonresident is an individual who is:

• a resident of another state who does not maintain a physical presence within West Virginia anddoes not spend more than 183 days of the taxable year within West Virginia; or

• a resident of West Virginia who spends less than 30 days of the taxable year in West Virginia,and maintains a permanent place of residence outside West Virginia.

You must file the special nonresident return (form IT-140NRS) if:• you were not a part-year resident of West Virginia; and• you were a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year;

and• your only source of West Virginia income was from wages and salaries.

General Information

Nonresident individuals who are partners in a partnership, shareholders in an S-corporation orbeneficiaries of an estate or trust who derive income from West Virginia sources may elect to file anonresident composite income tax return, Form IT-140NRC. A $50 processing fee is required for eachcomposite return filed.

If a separate individual return is filed, the nonresident must include the West Virginia income derivedfrom the pass-through entity filing the composite return. Credit may be claimed for the share of WestVirginia income tax remitted with the composite return.

This form is available on our website at www.wvtax.gov/

What Form To UseIT-140

Resident

IT-140Part-Year Resident

IT-140Full Year Nonresident

IT-140NRSSpecial Nonresidents

IT-140NRCComposite Return

•

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A part-year resident is subject to West Virginia tax on the following:

Taxable income received from ALL sources while a resident of West Virginia;West Virginia source income earned during the period of nonresidence; andapplicable special accruals.

West Virginia Source Income

General InformationAmended Return For tax years beginning after January 1, 2007, use form IT-140 and mark the “Amended Return” box on

the front of the form. For tax years prior to January 1, 2007, use form IT-140X. This form is available onour web site at www.wvtax.gov/.You must file a West Virginia Amended Return, if any of the following conditions occur:

(1) To correct a previously filed West Virginia return; or(2) You filed an amended federal income tax return and that change affected your West Virginia tax

liability; or(3) The Internal Revenue Service made any change to your federal return (i.e., change in federal

adjusted gross income, change in exemptions, etc.).

If a change is made to your federal return, an amended West Virginia return must be filed within ninety(90) days. A copy of your amended federal income tax return must be enclosed with the West Virginiaamended return.

If you are changing your filing status from married filing jointly to married filing separately or from marriedfiling separately to married filing jointly, you must do so in compliance with federal guidelines. If youroriginal return was filed jointly and you are amending to file separately, your spouse must also file anamended separate return.

If the amended return is filed after the due date, interest and penalty for late payment will be charged onany additional tax due. An additional penalty will be assessed if you fail to report any change to yourfederal return within the prescribed time.

Space is provided on page 27 to explain why you are filing an Amended Return.

Nonresident/Part-year ResidentInformation

The West Virginia source income of a nonresident is derived from the following sources included in yourfederal adjusted gross income:

real or tangible personal property located in West Virginia;employee services performed in West Virginia;a business, trade, profession or occupation conducted in West Virginia;a corporation in which you are a shareholder which makes an election under federal tax law to be taxedas an S-corporation;your distributive share of West Virginia partnership income or gain;your share of West Virginia estate or trust income or gain and royalty income;West Virginia Unemployment Compensation benefits.

West Virginia source income of a nonresident does not include the following income even if it was includedin your federal adjusted gross income:

annuities and pensions;interest, dividends or gains from the sale or exchange of intangible personal property unless they arepart of the income you received from conducting a business, trade, profession or occupation in WestVirginia.

NONRESIDENTS AND PART-YEAR RESIDENTS MUST FIRST COMPLETE LINES 1 THROUGH 7OF FORM IT-140, THEN COMPLETE SCHEDULE A. To compute tax due, use the calculation worksheetlocated below Schedule A. (Line by line instructions for Schedule A can be found on pages 32 thru 34.)

In Column A of Schedule A, you must enter the amounts from your Federal return. Income received whileyou were a resident of West Virginia must be reported in Column B. Income received from West Virginiasources while a nonresident of West Virginia must be reported in Column C. For additional informationregarding West Virginia source income, see above.

The amounts to be shown in each line of Column B and/or Column C of Schedule A are those items that wereactually paid or incurred during your period of West Virginia residency, or paid or incurred as a result of theWest Virginia source income during the period of nonresidence. For example, if you made payments to anIndividual Retirement Account during the entire taxable year, you may not claim any payments made while anonresident unless the payments were made from West Virginia source income. However, you may claimthe full amount of any payments made during your period of West Virginia residency.

Income

Adjustments

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•••

••

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General InformationIn the case of a taxpayer changing from a RESIDENT to a NONRESIDENT status, the return mustinclude all items of income, gain, or loss accrued to the taxpayer up to the time of his change ofresidence. This includes any amounts not otherwise includible on the return because of an election toreport income on an installment basis. The return must be filed on the accrual basis whether or not thatis the taxpayer’s established method of reporting.

For example, a taxpayer who moves from West Virginia and sells his West Virginia home on an install-ment plan must report all income from the sale in the year of the sale, even though federal tax is deferreduntil the income is actually received.

There are five (5) filing status categories for state income tax purposes. Your filing status will determinethe rate used to calculate your tax.

(1) Single.(2) Head of Household.(3) Married Filing Separately. If you are married but filed separate federal returns, you MUST file separate

state returns. If you file separate returns you must use the “Married Filing Separately” tax rateSchedule II to determine your state tax.

(4) Married Filing Jointly. You must have filed a joint federal return to be eligible to file a joint state return.If you filed a joint federal return, you may elect to file your state return as either “Married Filing Jointly”using the state’s tax Rate Schedule I or as “Married Filing Separately” using Rate Schedule II.

(5) Widow(er) with a dependent child.

When joint federal but separate state returns are filed, each spouse must compute his or her West Virginiaadjusted gross income separately as if the federal adjusted gross income of each had been determined onseparately filed federal returns.

If one spouse was a resident of West Virginia for the entire taxable year and the other spouse a nonresidentfor the entire taxable year and they filed a joint federal income tax return, they may choose to file jointly asresidents of West Virginia. The total income earned by each spouse for the entire year, regardless of whereearned, must be reported on the joint return as taxable to West Virginia. No credit will be allowed for incometaxes paid to the other state.

A joint return may not be filed if one spouse changes residence during the taxable year, while the otherspouse maintained status as a resident or nonresident during the entire taxable year.

The West Virginia personal exemption allowance is $2,000 per allowable exemption or $500 for zeroexemptions. The number of West Virginia personal exemptions that you are allowed to claim are thesame number as your federal exemptions. If you claim zero exemptions on your federal return becauseyou are claimed as a dependent on another person’s return, you must claim zero on your West Virginiareturn.

The State of West Virginia does not recognize itemized deductions for personal income tax purposes.Consequently, itemized deductions claimed on the federal income tax return cannot be carried to theWest Virginia return. Gambling losses claimed as itemized deductions on the federal income tax returncannot be deducted on the West Virginia tax return. Consequently, there is no provision in the WestVirginia Code to offset gambling winnings with gambling losses

Low-income taxpayers who are eligible for the homestead property tax exemption may be eligible for theSenior Citizens Tax Credit. YOU MUST FILE A RETURN TO RECEIVE THIS REFUNDABLE CREDIT.

Credit eligibility is restricted to taxpayers who participate in the Homestead Exemption program, whoincur and pay property taxes and whose federal adjusted gross income is less than 150% of federalpoverty guidelines.

The maximum federal adjusted gross income level is $15,600 for a single person household plus anadditional $5,400 for each additional person in the household (e.g., $21,000 for a two-person household).

Additional information can be found on page 41 of this booklet and in Publication TSD-411 whichcan be found on our website at www.wvtax.gov/.

Filing Status

DeceasedTaxpayer

Exemptions

ItemizedDeductions

SeniorCitizensTaxCredit

Special Accruals

A return must be filed for a taxpayer who died during the taxable year. Check the box “DECEASED” and enterthe date of death to the right of the box. If a joint federal return was filed for the deceased and the survivingspouse, the West Virginia return may be filed jointly. The surviving spouse should write on the signature linefor the deceased “filing as surviving spouse”. If a refund is expected, a completed Schedule F must beenclosed with the return so the refund can be issued to the surviving spouse or to the decedent’s estate.

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US RailroadRetirement

General Information

There is an additional modification for the first $20,000 of military retirement income to the extent it isincluded in federal adjusted gross income.

The State of West Virginia does not tax this income. All types of United States Railroad Retirement Boardbenefits, including unemployment compensation, disability and sick pay included on the federal returnshould be entered on Schedule M.

You may be considered an injured spouse if you file a joint return and all or part of your refund was, or isexpected to be, applied against your spouse’s past due child support payments or a prior year tax liability. Youmust file an injured spouse allocation form (Form WV-8379) to claim your part of the refund if all three of thefollowing apply:

(1) You are not required to pay the past due amount.(2) You received and reported income (such as wages, taxable interest, etc.) on a joint return.(3) You made and reported payments such as West Virginia tax withheld from your wages or

estimated tax payments.

If all of the above apply and you want your share of the overpayment shown on the joint return refunded, you must:(1) Check the injured spouse box on the front of the return.(2) Complete the West Virginia Injured Spouse Allocation Form, WV-8379.(3) Enclose the completed form with your West Virginia personal income tax return.

DO NOT check the injured spouse box unless you qualify as an injured spouse and have enclosed thecompleted form with your return. This will cause a delay in the processing of your refund.

If your legal residence was West Virginia at the time you entered military service, assignment to dutyoutside the state does not change your West Virginia residency status. You must file your return and paythe tax due in the same manner as any other resident individual unless you did not maintain a physicalpresence in West Virginia for more than 30 days during the taxable year.

If, during 2008, you spent more than 30 days in West Virginia, you are considered to be a West Virginiaresident for income tax purposes and must file a resident return and report all of your income to WestVirginia.

If there is no West Virginia income tax withheld from your military income, you may find it necessary tomake quarterly estimated tax payments using Form IT-140ES.

If, during 2008, you did not spend more than 30 days in West Virginia, and had income from a WestVirginia source, you may be required to file an income tax return with West Virginia as any other nonresi-dent individual, depending upon the type of income received.

A member of the Armed Forces who is domiciled outside West Virginia is considered to be a nonresident ofWest Virginia for income tax purposes; therefore, his/her military compensation is not taxable to West Virginiaeven though he/she is stationed in West Virginia and maintains a permanent place of abode therein.

Combat pay received during 2008 is not taxable on the federal income tax return. Therefore, it is nottaxable on the state return.

Military income received while you were a member of the National Guard or Armed Forces Reservescalled to duty pursuant to an Executive Order of the President of the United States is not taxable on theWest Virginia return. This income is shown on Schedule M, line 43, as a decreasing modification to yourfederal adjusted gross income.

An individual, regardless of age, who was certified by a physician as being permanently and totallydisabled during the taxable year, or an individual who was 65 before the end of the taxable year maybe eligible for certain modifications that will reduce their federal adjusted gross income for WestVirginia income tax purposes up to $8,000. See instructions for Schedule M on pages 12 and 28.

The modification for pensions and annuities received from the West Virginia Public EmployeesRetirement System, the West Virginia Teachers Retirement System, Military Retirement and FederalRetirement is limited to a maximum of $2,000 and entered on Schedule M. The State of West Virginiadoes not impose an income tax on the retirement income received from any West Virginia state orlocal police, deputy sheriff’s or firemen retirement system, including any survivorship annuities. Seeinstructions for Schedule M on pages 12 and 28.

Injured Spouse

Membersof theArmed Forces

Taxpayers overage 65 orDisabled

Certain State andFederal RetirementSystems

Combat Pay

Active Duty Military Pay

AdditionalMilitaryRetirement

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General InformationRegardless of age, a surviving spouse of a decedent may be eligible for a modification reducing his/herincome up to $8,000 provided he or she did not remarry before the end of the taxable year. The modifica-tion is claimed on Schedule M. The decedent must have attained the age of 65 prior to his/her death or,regardless of age, must have been certified as permanently and totally disabled. See specific definitionsand line-by-line instructions for Schedule M to determine if you qualify for this modification. The survivingspouse should write on the signature line for the deceased “filing as surviving spouse”.

A surviving spouse who has not remarried at any time before the end of the taxable year for which thereturn is being filed, may claim an additional exemption for the two (2) taxable years following the year ofdeath of his/her spouse.

Taxpayers making payments or contributions to programs of the West Virginia Prepaid Tuition Trust and/or West Virginia Savings Plan Trust, operated under the trade names of SMART529TM or West VirginiaPrepaid College Plan, may be eligible for a modification reducing the federal adjusted gross income.This deduction can be claimed in the amount and in the year that the contribution is made or the remain-der of the reducing modification may be carried forward for a period not to exceed five taxable yearsbeginning in the tax year in which the payment or contribution was made. For more information regardingparticipation in this program, contact the SMART529TM Service Center at 1-866-574-3542.

Any child under the age of 18 who has investment income and whose parents qualify and elect to reportthat income on their return, is not required to file a return with the State of West Virginia. This election ismade in accordance with federal guidelines.

Any child under the age of 18 whose income is not reported on his/her parents return must file their ownWest Virginia return and report all of their income. If the child is claimed as an exemption on their parentsreturn, he/she must claim zero exemptions on the state return and claim a $500 personal exemptionallowance.

A return must be filed to obtain a refund of any overpayment. In order to receive a refund of an overpaymentof $2 or less, you must enclose a signed statement with your return requesting that the refund be sent toyou.

You may have your refund directly deposited into your bank account, providing the return contains no errors ordoes not require special processing. To avoid delay of your direct deposit, verify your routing and accountnumbers from a check before filing your return. Refunds are issued in the form of United States’ currency. If youchoose to have your refund direct deposited, your depositor must be capable of accepting US currency.

The balance of tax due must be paid in full on or before April 15, 2009. Make your check or money orderpayable to the West Virginia State Tax Department. If your check is returned for “insufficient funds” or“uncollected funds” the Department reserves the right to collect such funds electronically. Payment of taxin the form of a check, money order or funds transferred electronically must be made in the form of UnitedState’s currency. See page 14 for additional payment options.

Interest must be added to any tax due that is not paid by the due date of the return even if an extension of time for filinghas been granted. The rate of interest will be determined every six months under regulations promulgated by theState Tax Commissioner. The annual rate of interest cannot be less than eight percent (8%).

The applicable interest rate for taxable year 2008 for tax underpayments is nine and one-half percent (9.5%).

Penalties (i.e. Additions to Tax) for late filing can be avoided by sending in your return by the due date. The lawprovides that a penalty of five percent (5%) of the tax due for each month, or part of a month, may be imposedfor the late filing of the return up to a maximum of twenty-five percent (25%) unless reasonable cause can beshown for the delay.

The law provides that an additional penalty may be imposed for not paying your tax when due. This penalty isone-half of one percent (1/2 of 1%) of the unpaid balance of tax for each month, or part of a month, the taxremains unpaid, up to a maximum of twenty-five percent (25%).

You may access an Interest and Additions to Tax Calculator on our website at www.wvtax.gov/ or you may call(304) 558-3333 or 1-800-982-8297 for assistance.

The West Virginia Tax Crimes and Penalties Act imposes severe penalties for failing to file a return or pay anytax when due, or for making a false return or certification. The mere fact that the figures reported on your statereturn are taken from your federal return will not relieve you from the imposition of penalties because ofnegligence or for filing a false or fraudulent return. The statue of limitations for prosecuting these offenses isthree years after the offense was committed.

SurvivingSpouse

WV College SavingsPlan And PrepaidTuition Trust Funds

Filing RequirementsFor Children UnderAge 18 Who HaveUnearned(Investment) Income

Refund OfOverpayment

DirectDeposit

Payment OfTax Due

Penalties AndInterest

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General InformationIf your return shows a balance due greater than $600, you may be subject to a penalty for not prepayingenough personal income tax through withholding and/or quarterly estimated tax payments. The penalty iscomputed separately for each installment due date. Therefore, you may owe the penalty for an earlier duedate even if you paid enough tax later to make up the underpayment. This is true even if you are due a refundwhen you file your tax return. However, you may be able to reduce or eliminate the penalty by using theannualized income installment method. Use form IT-210 on page 25 to calculate your penalty. Instructionscan be found on page 35. If you do not complete form IT-210, the West Virginia State Tax Department willcalculate the penalty for you. You will receive a notice for the amount of penalty due.

To avoid future penalties, you should increase your withholding tax or begin making quarterly estimatedpayments for tax year 2009.

You must make quarterly estimated tax payments if your estimated tax liability (your estimated tax reducedby any state tax withheld from your income) is at least $600, unless that liability is less than ten percent(10%) of your estimated tax. The total estimated tax credit to be claimed on your return is the sum of thepayments made with the quarterly installments for taxable year 2008, any overpayments applied from your2007 personal income tax return and any payments made with your West Virginia Application for Extensionof Time to File (Schedule L).

If you obtain an extension of time to file your federal income tax return, you are automatically allowedthe same extension of time to file your West Virginia income tax return. Enter on your West Virginiareturn the date to which the federal extension was granted. If a federal extension was grantedelectronically, write “Federal Extension Granted” and the confirmation number at the top of the WestVirginia return. Enter the extended due date in the appropriate box. A copy of Federal Schedule 4868must be enclosed with your return. If you need an extension of time for West Virginia purposes but notfor federal purposes, or if you expect to owe tax to West Virginia, you must submit a completed WestVirginia Application for Extension of Time to File (Schedule L) and pay any tax expected to be due. Seepage 28 for additional instructions.

Your return MUST be signed. A joint return must be signed by both husband and wife. If you and yourspouse (if filing a joint return) do not sign the return, it will not be processed. If the return is preparedby an authorized agent of the taxpayer, the agent must also sign on the line provided and enter his/heraddress and telephone number. If a joint federal return was filed for a deceased taxpayer, the survivingspouse should write on the signature line for the deceased “filing as surviving spouse”.

If you fail to receive a withholding tax statement (Form W-2, W-2G, or 1099) from an employer byFebruary 15th, you may file your income tax return using a substitute form. All efforts to obtain a W-2statement from the payer must be exhausted before a substitute form will be accepted. West VirginiaSubstitute W-2 (Form WV/IT-102-1) must be completed and enclosed with your income tax return in thesame manner as Form W-2. This information may be obtained from your pay stub(s). The federalForm 4852 (Substitute for Form W-2) does not provide all the information necessary to process yourstate return. It WILL NOT be accepted in lieu of Form WV/IT-102-1.

Taxpayers who have delinquent tax liabilities, State or Federal, may not receive the full amount of their taxrefund. If you have an outstanding state or federal tax lien, your refund will be reduced and applied to yourpast due liability. If a portion of your refund is captured, you will receive a notice and a check for the balanceof the refund. Any final unpaid West Virginia personal income tax liabilities may be referred to the UnitedStates Treasury Department in order to capture that amount from your federal income tax refund.

The West Virginia State Tax Department and the Internal Revenue Service share tax informationincluding results of any audits. Differences, other than those allowed under state law, will be identifiedand may result in the assessment of a negligence penalty. Taxpayers so identified will be subject tofurther investigation and future audits.

This Act, in part, is a federal tax benefit that allows a deduction for certain domestic productionactivities. The deduction is attributable to the qualifying production activities of a partnership or Scorporation. West Virginia law does not allow this deduction and any amount deducted under Section199 Internal Revenue Code must be reported as an increasing modification on Schedule M.

If you retired under an employer-provided defined benefit plan that terminated prior to or after retirementand the pension plan is covered by a guarantor whose maximum benefit guarantee is less than themaximum benefit to which you were entitled, you may be allowed a reducing modification of thedifference between the amount you would have received had the plan not terminated and the amountactually received from the guarantor. Enclose the completed Schedule PBGC (page 27) and a copy ofthe 1099R provided by the guarantor. Failure to do so will delay the processing of your return.

PensionBenefit GuarantyModification

Credit ForEstimatedTax

Extension OfTime

Signature

Failure To ReceiveA Withholding TaxStatement (W-2)

Prior Year TaxLiabilities

IRS InformationExchange

The AmericanJobs Creation Act

Penalty ForUnderpaymentOf EstimatedTax

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Social Security NumberNameAddress

CheckBoxes

Print your social security number as it appears on your social security card. Enter your name andaddress in the spaces provided.

If you are married and filing a joint return or married filing separate returns, fill in your spouse’sname and your spouse’s social security number.

If the taxpayer or spouse died during the taxable year, check the box by the decedent’s socialsecurity number and enter date of death to the right of the box.

Check this box if you are filing an amended return. Check both boxes if you are filing anamended return reflecting a net operating loss.

Check this box if you are filing as a nonresident or part-year resident. See page 3 for additionalinformation regarding residency status.

If filing an injured spouse claim (Form WV-8379), check the injured spouse box. See page 6 foradditional information.

Amended Return

Nonresident orPart-Year Resident

Injured Spouse

Tips On Paper Filing Your Return

• NEVER USE COMMAS when filling in dollar amounts. They can be read as a “1” by scanners.• Round off amounts to WHOLE DOLLARS – NO CENTS.• Do not use parentheses ( ) for a negative number. Use a dark, bold negative sign, -8300 rather than (8300).• Print your numbers like this: Do Not use:• Do not add cents in front of the preprinted zeros on entry lines as shown below.

Federal Adjusted Gross IncomeAdditions to IncomeSubtractions from IncomeWest Virginia Adjusted Gross Income

• Do not write in the margins.• Always put entries on the lines, not to the side, above, or below the line.• Do not submit photocopies to the department. Photocopies can cause unreadable entries.• Lines where no entry is required should be left blank. Do not fill in zeros or zeros with lines through them.• Do not draw vertical lines in entry fields. They can be read as a “1” by scanners.• Do not use staples.

Use BLACK INK. Pencils, coloredink, and markers do not scan well.

Write your name and addressclearly using BLOCK CAPITALLETTERS like this

•

•

0 1 4 7

I I I I I I I I I ILast Name

I I I I I I I I I ISpouse’s Last Name - Only if different from Last Name Above

I I I I I I I I I IFirst Line of Address

I I I I I I I I I ICity or Post Office

I I I I I I I I I IYour First Name

I I I I I I I I I ISuffix Spouse’ First Name

I I I I I I I I I ISecond Line of Address

Suffix

I I I I I I I I I IState Zip Code

2 3 7 5 N 7 S T

A N Y W H E R E W V 5 5 5 5 5

.00

.00

.00

.00

The Tax Department can process E-filed returns much quicker than paper returns. However, if you decide to paper file, there areseveral things you can do that will speed-up the processing of your return. Faster processing means faster refunds.

Before starting your return, make sure you have received all W-2’s, 1099’s and other tax documents for the 2008 tax year.

Do not use prior year forms.

Paper returns are electronically scanned. The processing of the return (and any refund) is delayed when the scanner cannot correctlyread the information on the return. To aid in the scanning process, be sure to do the following:

S M I T H J O S E P H

S M I T H M A R Y

For tax year 2008, unless you have a valid extension, the due date for filing your West Virginia tax return is April 15, 2009.

Complete your federal return before you begin your West Virginia return. Your completed federal return will contain information whichyou must enter on the state return.

If you are on a federal extension or have filed the West Virginia Schedule L, enter the due date of the return with regard to the extension.Check the box and enter the appropriate date if you are a fiscal year end taxpayer.

Form IT-140 Instructions

-10-

COMPLETE LINES 1 THROUGH 27 OF FORM IT-140 ACCORDING TO THE FOLLOWING INSTRUCTIONS.

Line 1 FEDERAL ADJUSTED GROSS INCOME. Enter your federal adjusted gross income as shown on FederalForm 1040, Form 1040A or Form 1040EZ .

Line 2 ADDITIONS TO INCOME. Enter the total additions to income shown on line 34 of Schedule M (page 15).See page 12 for additional information.

Line 3 SUBTRACTIONS FROM INCOME. Enter the total subtractions from income shown on line 48 of Schedule M(page 15). See pages 12 and 29 for additional information.

Line 4 WEST VIRGINIA ADJUSTED GROSS INCOME. Enter the result of line 1 plus line 2 minus line 3.

Line 5 LOW-INCOME EARNED INCOME EXCLUSION. To determine if you qualify for this exclusion, complete theworksheet on page 39 and enter the qualifying exclusion on this line.

Line 6 EXEMPTIONS. Enter the number of exemptions shown in Box 3 above and multiply that number by $2,000.If you claimed zero exemptions, enter $500 on this line.

Line 7 WEST VIRGINIA TAXABLE INCOME. Line 4 minus lines 5 and 6 and enter the result on this line. If less than zero, enter zero.

Line 8 WEST VIRGINIA INCOME TAX.

CHECK THE APPROPRIATE BOX TO INDICATE THE METHOD YOU USED TO CALCULATE YOUR TAX.

RESIDENTS-If your filing status is single, head of household, widow(er) with a dependent child or married filing jointly and your taxableincome is less than $100,000, apply the amount of taxable income shown on line 7 to the Tax Table on page 42 and enter your tax onthis line. If your taxable income is over $100,000, use Rate Schedule I, (page 44) to compute your tax.

If your filing status is MARRIED FILING SEPARATELY, you MUST use Rate Schedule II, (page 44) to compute your tax.

NONRESIDENTS AND PART-YEAR RESIDENTS-If you are a nonresident or part-year resident of West Virginia, you must first complete lines1 through 7 of Form IT-140, then complete Schedule A on page 21. Compute your tax by using the tax calculation worksheet located belowSchedule A.

If you are subject to the Federal Alternative Minimum Tax, use Schedule T (page 16) to compute your total West Virginia income tax.

Line 9 FAMILY TAX CREDIT. Enter the amount of allowable credit, if any, shown on line 8 of the West VirginiaFamily Tax Credit Worksheet found on page 38.

Line 10 ADJUSTED WEST VIRGINIA TAX. Line 8 minus line 9.

Line 11 WEST VIRGINIA USE TAX DUE. Individual purchaser’s use tax is due on the purchase of goods or serviceswhen Sales Tax has not been paid. See page 40 for additional information and the worksheet to be usedto calculate this tax if applicable.

Line 12 TOTAL TAXES DUE. Line 10 plus line 11.

Line 13 WEST VIRGINIA INCOME TAX WITHHELD. Enter the total amount of West Virginia tax withheld as shown onyour Form W-2, Form 1099, etc.. If you are filing a joint return, be sure to include any withholding for yourspouse. A legible withholding tax statement (Form W-2, Form 1099, etc.) must be enclosed with yourreturn and must agree with the total amount reported on this line. Failure to submit these documents will

If your filing status for West Virginia purposes is the same as on your federal return, enter the total number ofexemptions claimed on your federal return on line 1. If you claimed zero exemptions on your federal return, you mustclaim zero exemptions on your state return. If you are married filing a joint federal return but are filing separate statereturns, enter the total number of exemptions you would have been entitled to claim if you had filed separate federalreturns.

If you are eligible to claim an additional exemption as a surviving spouse, enter the spouse’s social security numberand year of death and enter “1” on line 2. See page 7 for additional information.

Enter the total number of exemptions claimed on lines 1 and 2 on line 3.

CHECK ONLY ONE. Your filing status is generally the same filing status shown on your federal return. See page 5for more information regarding your filing status.

Exemptions

Filing Status

Form IT-140 Instructions

-11-

result in the disallowance of the credit claimed. Local or municipal fees cannot be claimed as WestVirginia income tax withheld.

Line 14 ESTIMATED TAX PAYMENTS. Enter the total amount of estimated tax payments paid by you (and yourspouse) for taxable year 2008. Include any 2007 overpayment you carried forward to 2008 and anypayment made with your West Virginia Application for Extension of Time to File (Schedule L).

Line 15 CREDITS FROM TAX CREDIT RECAP SCHEDULE. Enter Total Credits shown on line 18 of the Tax CreditRecap Schedule found on page 16.

Line 16 AMENDED RETURN ONLY. Enter the amount, if any, paid on your original return.

Line 17 SUM OF PAYMENTS AND CREDITS. Add lines 13 through 16 and enter the result on this line. Amounts mustbe entered in lines 13 through 16 to support the amount entered on line 17. If you enter an amount online 17 without entering anything on lines 13 through 16, the processing of your return will be delayed.

Line 18 AMENDED RETURN ONLY. Enter the amount of any overpayment previously refunded or credited from youroriginal return.

Line 19 TOTAL PAYMENTS AND CREDITS. Line 17 minus line 18.

Line 20 BALANCE OF TAX DUE. If line 12 is greater than line 19, there is a balance of tax due. Subtract line 19 fromline 12 and enter the result here.

Line 21 PENALTY DUE. If line 20 is greater than $600, you may be subject to a penalty for underpayment of tax. Thepenalty is computed separately for each installment due date. Therefore, you may owe the penalty for anearlier due date even if you paid enough tax later to make up the underpayment. This is true even if you aredue a refund when you file your tax return. However, you may be able to reduce or eliminate the penalty byusing the annualized income installment method. Check the box on this line if you are requesting a Waiver ofPenalty or are enclosing the Annualized Income Worksheet. See page 35 for additional information.

Line 22. BALANCE DUE THE STATE. Add lines 20 and 21 and enter the result on this line. Write your social securitynumber and “2008 Form IT-140” on your check or money order. The Tax Department may convert yourcheck into an electronic transaction. Receipt of your check is considered your authorization for the TaxDepartment to convert your check into an ACH Debit entry (electronic withdrawal) to your bank account. Yourcheck information will be captured and reported on your bank statement.

Line 23. OVERPAYMENT. If line 19 is greater than line 12, there is an overpayment. Subtract line 12 from line 19 andenter the result here. If you have a penalty due shown on line 21, your penalty will reduce the amount of theoverpayment.

Line 24 AMOUNT TO BE CREDITED TO YOUR 2009 ESTIMATED TAX ACCOUNT. Enter the amount (all or part) of youroverpayment you wish to have credited to your 2009 Estimated Tax account.

Line 25 THE WEST VIRGINIA CHILDREN’S TRUST FUND funds community projects that keep children free fromabuse and neglect. Examples include public awareness activities, school-based programs, programs fornew parents and family resource centers.

If you (and your spouse) wish to make a contribution, enter the total amount of your contribution on line 25. Youroverpayment will be reduced or your payment increased by this amount.If you do not have an overpayment and want to make a contribution, a check or moneyorder for tax due plus the desired contribution (line 22 plus line 25) must be madepayable to the West Virginia State Tax Department and enclosed with your return.

To learn more about the WV Children’s Trust Fund or to make a direct contribution,visit the website http://wvctf.org or write to West Virginia Children’s Trust Fund,P.O. Box 5424, Charleston, West Virginia 25361 or call (304) 558-4637.

Donations made to the West Virginia Children’s Trust Fund are tax deductibleon your federal income tax return as an itemized deduction.

Line 26 DEDUCTIONS FROM OVERPAYMENT. Add lines 24 and 25. This amount will be subtracted from youroverpayment to determine your refund.

Line 27 REFUND. Subtract line 26 from line 23 and enter the result here. This is the amount of your refund. To receive arefund of $2 or less, you must enclose a signed statement with your return requesting that the refund be sent to you.

Form IT-140 Instructions (continued)

-12-

Schedule M - Instructions

(continued on page 29)

Modifications Increasing Federal Adjusted Gross Income (additions to income).

INTEREST OR DIVIDEND INCOME ON FEDERAL OBLIGATIONS. Enter the amount of any interest or dividend income(received by or credited to you during the taxable year) on bonds or securities of any United States authority,commission or instrumentality which the laws of the United States exempt from federal income tax but not fromfederal income tax but not from state income tax.

INTEREST OR DIVIDEND INCOME ON STATE AND LOCAL BONDS (OTHER THAN WEST VIRGINIA). Enter the amountof any interest or dividend income on state and local bonds (other than West Virginia and its political subdivisions)received by or credited to you.

INTEREST ON MONEY BORROWED TO PURCHASE BONDS EARNING EXEMPT WEST VIRGINIA INCOME. Enter theamount of any interest deducted, as a business expense or otherwise, from your federal adjusted gross income inconnection with money borrowed to purchase or carry bonds or securities, the income from which is exempt fromWest Virginia income tax.

LUMP SUM PENSION DISTRIBUTIONS. Enter the amount of any qualifying 402(e) lump sum distributions notincluded in your federal adjusted gross income that was separately reported and taxed on federal Form 4972.

OTHER INCOME EXCLUDED FROM FEDERAL ADJUSTED GROSS INCOME BUT SUBJECT TO STATE TAX. WestVirginia income tax is based on federal adjusted gross income determined by existing law at the beginning of thetaxable year. If Congress changes federal tax law to exclude certain income from 2008 federal adjusted grossincome after December 31, 2007, enter the amount of that income on this line. For example; income deductedunder Section 199 of the Internal Revenue Code. Attach Schedule K-1(s).

WITHDRAWALS FROM A PREPAID TUITION / SAVINGS PLAN NOT USED FOR PAYMENT OF QUALIFYING EXPENSES.Enter the basis amount in a withdrawal from a WV Prepaid Tuition/SMART529 Savings Plan which was spent forOTHER than qualifying expenses, if a deduction was previously taken.

TOTAL ADDITIONS. Add lines 28 through 33. Enter the result here and on line 2 of Form IT-140.

Modifications Decreasing Federal Adjusted Gross Income (subtractions from income).

INTEREST OR DIVIDENDS ON UNITED STATES OBLIGATIONS. Enter the total amount of interest or dividend incomeon obligations of the United States and its possessions and bonds or securities from any United States authority,commission or mentality that are included in your federal adjusted gross income but exempt from state income taxunder federal law. This will include United States Savings Bonds and federal interest dividends paid to shareholders ofa regulated investment company under Section 852 of the IRS Code. Include on this line interest earned on WestVirginia bonds which are subject to federal tax but exempt from state tax under West Virginia law.

ANY WEST VIRGINIA STATE OR LOCAL POLICE, DEPUTY SHERIFF’S OR FIREMEN’S RETIREMENT. Enter the taxableamount of retirement income reported on your federal return which was received from any West Virginia state orlocal police, deputy sheriff’s or firemen’s retirement system, regardless of your age. This is the taxable amount ofretirement income received from these sources, including any survivorship annuities.

WEST VIRGINIA TEACHER’S RETIREMENT AND WEST VIRGINIA PUBLIC EMPLOYEE’S RETIREMENT. Regardless ofage, enter the taxable amount of retirement income (not to exceed $2,000) reported on your federal return receivedfrom The West Virginia Teacher’s Retirement System and/or The West Virginia Public Employee’s RetirementSystem. Do not enter more than $2,000.

MILITARY RETIREMENT AND FEDERAL RETIREMENT. Regardless of age, enter the taxable amount of retirementincome (not to exceed $2,000) reported on your federal return received from Military Retirement and/or FederalRetirement. Do not enter more than $2,000.

Combined amounts of lines 37 and 38 must not exceed $2,000.

MILITARY RETIREMENT MODIFICATION. There is an additional modification of a maximum of $20,000. If yourpension is equal to or greater than $22,000, enter $20,000 here. If the pension is less than $22,000, enter the totalamount of the pension received less the $2,000 claimed on line 38. In no case should the combined amount (line38 and line 39) exceed the total amount of military retirement income or $22,000, whichever is less.

If filing a joint return, enter the modification(s) for both you and your spouse in Columns A and B. In cases of joint ownership ofincome-producing tangible or intangible property, each spouse should use the total income multiplied by the relative percentage ofownership. See example on page 30.

Line 28

Line 29

Line 30

Line 31

Line 32

Line 33

Line 34

Line 35

Line 36

Line 37

Line 38

Line 39

Complete Schedule M to report increasing or decreasing modifications to your federal adjusted gross income.

-13-

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PAYMENT W2’s PLAN CORR SCTC

2008FORM IT-140

WEST VIRGINIA INCOME TAX RETURN

Amended ReturnSee instructions on page 3.

Net Operating Loss Filing As A Nonresident/Part-Year ResidentSee instructions on page 3.

Form WV-8379 filed asan injured spouse.

Filing Status. Check only one box.

1. Single

2. Head of Household

***Enter spouse’s SS #and name in the boxesabove.

3. Married, Filing Separately

5. Widow(er) with dependent child

4. Married, Filing Jointly

Exemptions

1. Exemptions claimed on your federal return (See instructions if you marked Filing Status 3)

2. Additional exemption if surviving spouse (See page 7).

Enter decedent’s SSN

Year spouse died

3. TOTAL EXEMPTIONS (add boxes 1 and 2). Enter here and on line 6 below. If box 3 is zero, enter $500 on line 6 below.

*P40200801W*

Daytime Telephone Number

123456789012345678901234567890121123456789012345678901234567890121123456789012345678901234567890121

West Virginia Use Tax Due on out-of-state purchases (see worksheet on page 40).............................................................

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.00

5

6

7

8

9

10

11

12

Federal Adjusted Gross Income....................................................................................................................................

Additions to Income (line 34 of Schedule M).................................................................................................................

Subtractions from Income (line 48 of Schedule M).......................................................................................................

West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)........................................................................

Low-Income Earned Income Exclusion (see worksheet on page 39).........................................................................

Total Exemptions as shown above in Exemption Line 3 ________ x $2,000...............................................................

West Virginia Taxable Income (line 4, minus lines 5 and 6) IF LESS THAN ZERO, ENTER ZERO...............................

Family Tax Credit if applicable (see worksheet on page 38)........................................................................................

Adjusted West Virginia Tax (line 8 minus line 9)...........................................................................................................

Total Taxes Due (line 10 plus line 11) (Enter on Line 12, Page 14).................................................................

1

2

3

4

Your Social Security Number Date of Death

Last Name

Spouse’s Last Name - Only if different from Last Name above

MM DDFiscal Year Filers ONLY Check Box

City or Post Office State

Extended Due Date

DeceasedPrime

First Line of Address

YYYYYear End

DDMM YYYY

DeceasedSpouse

Suffix Your First Name

Suffix

Second Line of Address

Zip Code

Spouse’s First Name

*** Spouse's Social Security Number

TAX DEPT USE ONLYEnclose W-2(s), 1099(s) and Payment - Do Not Attach

Income Tax Due from (check one) Tax Table Rate Schedule Nonresident/Part-Year Resident Calculation Schedule Schedule T

1.

2.

3.

4.

5.

6.

7. 8.

9.

10.

11.

12.

Date Of Death

MI

MI

-14-

2008FORM IT-140


13

14. Estimated Tax Payments and Payments with Schedule L ..................................................................................... 14

15

16

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17

18

19

20

21

22. Balance Due the State (add lines 20 and 21) PAY THIS AMOUNT ............................................................................ 22

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23. Overpayment (line 19 minus line 12 minus line 21) ........................................................................................... 23

24

26

27

*P40200802W*

Your Signature

Spouse’s Signature Date

Date

Mail To: BALANCE DUEWV State Tax Department

P.O. Box 3694Charleston, WV 25336-3694

REFUNDWV State Tax Department


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$

12 .00

Official Payments Corporation is a private creditcard payment service provider. A conveniencefee of 2.5% will be charged to your credit/debitcard. The State will not receive this fee. Youwill be informed of the exact amount of the feebefore you complete your transaction. Afteryou complete your transaction, you will be givena confirmation number, which you should keepfor your records.

PAYMENT OPTIONSReturns filed with a balance of tax due may use any of the following payment options:

Check or Money Order - If you filed a paper return, enclose your check or money order with yourreturn. If you electronically filed, mail your check or money order with the payment voucher IT-140Vthat is provided to you after the submission of your tax return.

Electronic Funds Transfer - If you electronically filed your return, your tax payment may be automaticallydeducted from your checking account. You may elect to authorize the withdrawal to occur at thetime the return is filed or delay payment any time between filing and due date of April 15, 2009.

Payment by credit card - Payments may be made through Official Payments Corp. using your Visa® Card,Discover® Card, American Express® Card or MasterCard®. Call 1-800-2PAYTAXSM or visitwww.officialpayments.com.

PRIMARY LASTNAME SHOWNON FORM IT-140

SOCIALSECURITY NUMBER

SignHere

REFUND27. Refund Due You (line 23 minus line 26) (Refund of $2 or less, see page 7) ........................

13. West Virginia Income Tax Withheld (ENCLOSE LEGIBLE W-2(s) OR 1099(s)) ............................................................

15. Credits from Tax Credit Recap Schedule (see schedule on page 16) ..................................................................

16. Paid with Original Return (Amended Return Only) .................................................................................................

17. Payments and Credits (add lines 13 through16) ....................................................................................................

18. Overpayment Previously Refunded or Credited (Amended Return Only) .............................................................

19. Total Payments and Credits (line 17 minus line 18) ................................................................................................

20. Balance of Tax Due (line 12 minus line 19) .........................................................................................................

21. Penalty Due from Form IT-210. CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED

24. Amount of Overpayment to be Credited to 2009 Estimated Tax ...........................................................

25. West Virginia Children’s Trust Fund to help prevent child abuse and neglect.

25

26. Deductions from your Overpayment (line 24 plus line 25) ................................................................................

12. Total Taxes Due (line 10 plus line 11) .............................................................................................................

Enter the amount of your contribution: $5 $25 $100 Other $

Under penalties of perjury, I declare that I have examined this return, accompanying schedules and statements, and to the best of my knowledgeand belief, it is true, correct and complete. I authorize the State Tax Department to discuss my return with my preparer. YES NO

DIRECTDEPOSITOF REFUND

ACCOUNTNUMBER

ROUTINGNUMBER

CHECKING

SAVINGS

TYPE

.00

Preparer’s Signature Date

Preparer’s EIN

Daytime Phone Number Address of Preparer

-15-

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2008 WEST VIRGINIA SCHEDULE M

34. TOTAL ADDITIONS (add lines 28 through 33). Enter here and on line 2 of Form IT-140.......................................

If you are claiming a disability modification on line 45, enclose Schedule H (page 22) with this return.Modifications INCREASING Federal Adjusted Gross Income (Additions)

SPOUSEYOU

YEAR OF BIRTH (IF 65 OR OLDER)

YEAR OF DISABILITY

MODIFICATIONS TO ADJUSTED GROSS INCOME

28. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax........................

29. Interest or dividend income on state and local bonds other than bonds from West Virginia sources .................................

30. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax ..........................

28

29

30

31. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax .......... 31

32. Other income deducted from federal adjusted gross income but subject to state tax........................................... 32

33. Withdrawals from a WV Prepaid Tuition/SMART529 Savings Plan NOT used for payment of qualifying expenses ....................................................................................................................................................................

.00

.00

.00

.00

.00

33

34

Modifications DECREASING Federal Adjusted Gross Income (Subtractions)

36.

35

36

37

39. Military Retirement Modification (Enclose 1099R)...............................................

38

39

40. Railroad Retirement Income received (Enclose form 1099RRB/documents supporting deduction)..................................................................................

41. Refunds of state and local income taxes received and reported as income to the IRS.

40

41

Column A (You) Column B (Spouse)

42. Payments to the West Virginia Prepaid Tuition/Savings Plan Trust Funds....................... 42

43

44. West Virginia “EZ PASS” deduction.................................................................... 44123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234123456789012345678901234567890121234567890123456789012345678901212341234567890123456789012345678901212345678901234567890123456789012123412345678901234567890123456789012123456789012345678901234567890121234

(a) Income not included in lines 35 through 44...........................

(b) Maximum modification

(c) Add lines 35 through 39 above

(d) Subtract line (c) from line (b)

(If less than zero, enter zero) Enter smaller of (a) or (d)

46. Surviving spouse deduction (see instructions on page 29)..............................

48

*P40200803W*

47. Add lines 35 through 46 for each column............................................................

48. TOTAL SUBTRACTIONS (line 47, Column A plus line 47, Column B) Enter here and on line 3 of Form IT-140................................................................................

46

45

47

(a)

(b)

(c)

(d)

8000.00

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.00

.00.00

.00 .00

.00 .00

.00 .00

.00 .00

.00.00

.00.00

.00.00

.00.00

.00.00

.00 .00

.00 .00

.00 .00

.00



8000.00

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.00

38.

35.

37.

43. Other deduction(s) i.e., Long - Term Care Insurance, PBGC ...........................

45. Senior citizen or disability deduction (see instructions on page 29)

Combined amounts of Lines 37 and 38 must not exceed $2,000

Interest or dividends received on United States or West Virginia obligationsincluded in federal adjusted gross income but exempt from state tax ...................Total amount of any benefit (including survivorship annuities) received from anyWest Virginia state or local police, deputy sheriff’s or firemen’s retirement system ...Up to $2,000 of benefits received from West Virginia Teachers Retirement Systemand West Virginia Public Employees Retirement System. .......................................Up to $2,000 of benefits received from Military Retirement and Federal RetirementSystems. (Title 4 USC § 111) ..................................................................................

-16-

TAX CREDIT SCHEDULE

2008 WEST VIRGINIATAX CREDIT RECAP SCHEDULE AND SCHEDULE T

APPLICABLE CREDIT

This form is used by individuals to summarize the tax credits that they claim against their personal income tax. In addition to completing this summaryform, each tax credit has a schedule or form that is used to determine the amount of credit that can be claimed. Both this summary form and theappropriate credit calculation schedule(s) or form(s) MUST BE ENCLOSED with your return in order to claim a tax credit.



WEST VIRGINIA TAX CREDIT RECAP SCHEDULE

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14

15

1. Senior Citizen Tax Credit for Property Tax Paid..................................................................... WV/SCTC-1

3. Credit for Income Tax Paid to Another State(s)....................................................... E

4. Business Investment and Jobs Expansion Credit........................................................ CS-PIT

5. General Economic Opportunity Tax Credit............................................................... EOTC-PIT

6. Strategic Research and Development Tax Credit.................................................... SRDTC-1

7. High-Growth Business Investment Tax Credit........................................................ HGBC-1

8. W. Va. Alternative-Fuel Motor Vehicles Credit (carry forward only)........................ WV/AFMV-1

9. W. Va. Environmental Agricultural Equipment Credit................................................ WV/AG-1

10. W. Va. Military Incentive Credit................................................................................. J

11. West Virginia Capital Company Credit...................................................................... C C P

12. Non-family Adoption Credit...................................................................................... WV/NFA-1

13. Neighborhood Investment Program Credit............................................................... WV/NIPA-2

14. Historic Rehabilitated Buildings Investment Credit................................................... RBIC

15. Qualified Rehabilitated Residential Building Investment Credit................................ RBIC-A

18. TOTAL CREDITS - add lines 1 through 17 Enter on Form WV/IT-140, line 15

*P40200804W*

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.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00.00

.00

.00

2. Homestead Excess Property Tax Credit................................................................................. WV/HEPTC-1

16. West Virginia Film Industry Investment Tax Credit................................................... WV/FIITC-1 16

17. Apprenticeship Training Tax Credit.......................................................................... WV/ATTC-1 17

.00

.0018

.00

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SCHEDULE T

1. Federal Alternative Minimum Tax. Enter the amount shown on Federal Form 6251

6

1

2

3

4

5

6

7

2. Enter 25% of line 1...................................................................................................

3. West Virginia Primary Tax (rate schedule applied to amount shown on line 7 of

4. West Virginia Minimum Tax (subtract line 3 from line 2; if zero or less,

5. Add lines 3 and 4 (This is your West Virginia tentative tax)..........................................................................6. Nonresident/Part-Year Residents only. Multiply line 5 by income percentage from Schedule A (page 21). ...... The income percentage used is the decimal rate determined by dividing line 74 of Schedule A, by line 71, column A, or by using line 6 of Part II of Schedule A, whichever is applicable ...............................................

7. West Virginia Total Tax. Residents enter line 5 and Nonresidents/Part-Year Residents enter line 6 here and on line 8 of Form IT-140 .......................................................................................................................................

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.00

Form IT-140 ................................................................................................................

enter zero ..................................................................................................................

-17-

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PAYMENT W2’s PLAN CORR SCTC

2008FORM IT-140


Amended ReturnSee instructions on page 3.

Net Operating Loss Filing As A Nonresident/Part-Year ResidentSee instructions on page 3.

Form WV-8379 filed asan injured spouse.

Filing Status. Check only one box.

1. Single

2. Head of Household

***Enter spouse’s SS #and name in the boxesabove.

3. Married, Filing Separately

5. Widow(er) with dependent child

4. Married, Filing Jointly

Exemptions

1. Exemptions claimed on your federal return (See instructions if you marked Filing Status 3)

2. Additional exemption if surviving spouse (See page 7).

Enter decedent’s SSN

Year spouse died

3. TOTAL EXEMPTIONS (add boxes 1 and 2). Enter here and on line 6 below. If box 3 is zero, enter $500 on line 6 below.

*P40200801W*

Daytime Telephone Number

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West Virginia Use Tax Due on out-of-state purchases (see worksheet on page 40).............................................................

.00

.00

.00

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.00

.00

.00

.00

.00

.00

.00

.00

5

6

7

8

9

10

11

12

Federal Adjusted Gross Income....................................................................................................................................

Additions to Income (line 34 of Schedule M).................................................................................................................

Subtractions from Income (line 48 of Schedule M).......................................................................................................

West Virginia Adjusted Gross Income (line 1 plus line 2 minus line 3)........................................................................

Low-Income Earned Income Exclusion (see worksheet on page 39).........................................................................

Total Exemptions as shown above in Exemption Line 3 ________ x $2,000...............................................................

West Virginia Taxable Income (line 4, minus lines 5 and 6) IF LESS THAN ZERO, ENTER ZERO...............................

Family Tax Credit if applicable (see worksheet on page 38)........................................................................................

Adjusted West Virginia Tax (line 8 minus line 9)...........................................................................................................

Total Taxes Due (line 10 plus line 11) (Enter on Line 12, Page 18).................................................................

1

2

3

4

Your Social Security Number Date of Death

Last Name

Spouse’s Last Name - Only if different from Last Name above

MM DDFiscal Year Filers ONLY Check Box

City or Post Office State

Extended Due Date

DeceasedPrime

First Line of Address

YYYYYear End

DDMM YYYY

DeceasedSpouse

MI Suffix Your First Name

MI Suffix

Second Line of Address

Zip Code


*** Spouse's Social Security Number

TAX DEPT USE ONLYEnclose W-2(s), 1099(s) and Payment - Do Not Attach

Income Tax Due from (check one) Tax Table Rate Schedule Nonresident/Part-Year Resident Calculation Schedule Schedule T

1.

2.

3.

4.

5.

6.

7. 8.

9.

10.

11.

12.

Date Of Death

-18-

2008FORM IT-140


13

14. Estimated Tax Payments and Payments with Schedule L ..................................................................................... 14

15

16

.00

.00

.00

.00

17

18

19

20

21

22. Balance Due the State (add lines 20 and 21) PAY THIS AMOUNT ............................................................................ 22

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23. Overpayment (line 19 minus line 12 minus line 21) ........................................................................................... 23

24

26

27

*P40200802W*

Your Signature

Spouse’s Signature Date


Preparer’s EIN

Date

Mail To: BALANCE DUEWV State Tax Department


REFUNDWV State Tax Department

P.O. Box 1071Charleston, WV 25324-1071 Daytime Phone Number Address of Preparer

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.00

.00

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$

12 .00

Official Payments Corporation is a private creditcard payment service provider. A conveniencefee of 2.5% will be charged to your credit/debitcard. The State will not receive this fee. Youwill be informed of the exact amount of the feebefore you complete your transaction. Afteryou complete your transaction, you will be givena confirmation number, which you should keepfor your records.

PAYMENT OPTIONSReturns filed with a balance of tax due may use any of the following payment options:

Check or Money Order - If you filed a paper return, enclose your check or money order with yourreturn. If you electronically filed, mail your check or money order with the payment voucher IT-140Vthat is provided to you after the submission of your tax return.

Electronic Funds Transfer - If you electronically filed your return, your tax payment may be automaticallydeducted from your checking account. You may elect to authorize the withdrawal to occur at thetime the return is filed or delay payment any time between filing and due date of April 15, 2009.

Payment by credit card - Payments may be made through Official Payments Corp. using your Visa® Card,Discover® Card, American Express® Card or MasterCard®. Call 1-800-2PAYTAXSM or visitwww.officialpayments.com.



SignHere

REFUND27. Refund Due You (line 23 minus line 26) (Refund of $2 or less, see page 7) ........................

13. West Virginia Income Tax Withheld (ENCLOSE LEGIBLE W-2(s) OR 1099(s)) ............................................................

15. Credits from Tax Credit Recap Schedule (see schedule on page 16) ..................................................................

16. Paid with Original Return (Amended Return Only) .................................................................................................

17. Payments and Credits (add lines 13 through16) ....................................................................................................

18. Overpayment Previously Refunded or Credited (Amended Return Only) .............................................................

19. Total Payments and Credits (line 17 minus line 18) ................................................................................................

20. Balance of Tax Due (line 12 minus line 19) .........................................................................................................

21. Penalty Due from Form IT-210. CHECK IF REQUESTING WAIVER/ANNUALIZED WORKSHEET ATTACHED

24. Amount of Overpayment to be Credited to 2009 Estimated Tax ...........................................................

25. West Virginia Children’s Trust Fund to help prevent child abuse and neglect.

25

26. Deductions from your Overpayment (line 24 plus line 25) ................................................................................

12. Total Taxes Due (line 10 plus line 11) .............................................................................................................

Enter the amount of your contribution: $5 $25 $100 Other $



ACCOUNTNUMBER

ROUTINGNUMBER

CHECKING

SAVINGS

TYPE

.00

-19-

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2008 WEST VIRGINIA SCHEDULE M

34. TOTAL ADDITIONS (add lines 28 through 33). Enter here and on line 2 of Form IT-140.......................................

If you are claiming a disability modification on line 45, enclose Schedule H (page 22) with this return.Modifications INCREASING Federal Adjusted Gross Income (Additions)

SPOUSEYOU

YEAR OF BIRTH (IF 65 OR OLDER)

YEAR OF DISABILITY

MODIFICATIONS TO ADJUSTED GROSS INCOME

28. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax........................

29. Interest or dividend income on state and local bonds other than bonds from West Virginia sources .................................

30. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax ..........................

28

29

30

31. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax .......... 31

32. Other income deducted from federal adjusted gross income but subject to state tax........................................... 32

33. Withdrawals from a WV Prepaid Tuition/SMART529 Savings Plan NOT used for payment of qualifying expenses ....................................................................................................................................................................

.00

.00

.00

.00

.00

33

34

Modifications DECREASING Federal Adjusted Gross Income (Subtractions)

36.

35

36

37

39. Military Retirement Modification (Enclose 1099R)...............................................

38

39

40. Railroad Retirement Income received (Enclose form 1099RRB/documents supporting deduction)..................................................................................

41. Refunds of state and local income taxes received and reported as income to the IRS.

40

41

Column A (You) Column B (Spouse)

42. Payments to the West Virginia Prepaid Tuition/Savings Plan Trust Funds....................... 42

43

44. West Virginia “EZ PASS” deduction.................................................................... 44123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123123456789012345678901234567890121234567890123456789012345678901212312345678901234567890123456789012123456789012345678901234567890121231234567890123456789012345678901212345678901234567890123456789012123

(a) Income not included in lines 35 through 44...........................

(b) Maximum modification

(c) Add lines 35 through 39 above

(d) Subtract line (c) from line (b)

(If less than zero, enter zero) Enter smaller of (a) or (d)

46. Surviving spouse deduction (see instructions on page 29).................................

48

*P40200803W*

47. Add lines 35 through 46 for each column............................................................

48. TOTAL SUBTRACTIONS (line 47, Column A plus line 47, Column B) Enter here and on line 3 of Form IT-140................................................................................

46

45

47

(a)

(b)

(c)

(d)

8000.00

.00

.00

.00

.00

.00

.00.00

.00 .00

.00 .00

.00 .00

.00 .00

.00.00

.00.00

.00.00

.00.00

.00.00

.00 .00

.00 .00

.00 .00

.00



8000.00

.00

.00

.00

38.

35.

37.

43. Other deduction(s) i.e., Long - Term Care Insurance, PBGC ...........................

45. Senior citizen or disability deduction (see instructions on page 29)

Combined amounts of Lines 37 and 38 must not exceed $2,000

Interest or dividends received on United States or West Virginia obligationsincluded in federal adjusted gross income but exempt from state tax ...................Total amount of any benefit (including survivorship annuities) received from anyWest Virginia state or local police, deputy sheriff’s or firemen’s retirement system ...Up to $2,000 of benefits received from West Virginia Teachers Retirement Systemand West Virginia Public Employees Retirement System. .......................................Up to $2,000 of benefits received from Military Retirement and Federal RetirementSystems. (Title 4 USC § 111) ..................................................................................

-20-

TAX CREDIT SCHEDULE

2008 WEST VIRGINIATAX CREDIT RECAP SCHEDULE AND SCHEDULE T

APPLICABLE CREDIT

This form is used by individuals to summarize the tax credits that they claim against their personal income tax. In addition to completing this summaryform, each tax credit has a schedule or form that is used to determine the amount of credit that can be claimed. Both this summary form and theappropriate credit calculation schedule(s) or form(s) MUST BE ENCLOSED with your return in order to claim a tax credit.



WEST VIRGINIA TAX CREDIT RECAP SCHEDULE

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

1. Senior Citizen Tax Credit for Property Tax Paid..................................................................... WV/SCTC-1

3. Credit for Income Tax Paid to Another State(s)....................................................... E

4. Business Investment and Jobs Expansion Credit........................................................ CS-PIT

5. General Economic Opportunity Tax Credit............................................................... EOTC-PIT

6. Strategic Research and Development Tax Credit.................................................... SRDTC-1

7. High-Growth Business Investment Tax Credit........................................................ HGBC-1

8. W. Va. Alternative-Fuel Motor Vehicles Credit (carry forward only)........................ WV/AFMV-1

9. W. Va. Environmental Agricultural Equipment Credit................................................ WV/AG-1

10. W. Va. Military Incentive Credit................................................................................. J

11. West Virginia Capital Company Credit...................................................................... C C P

12. Non-family Adoption Credit...................................................................................... WV/NFA-1

13. Neighborhood Investment Program Credit............................................................... WV/NIPA-2

14. Historic Rehabilitated Buildings Investment Credit................................................... RBIC

15. Qualified Rehabilitated Residential Building Investment Credit................................ RBIC-A

18. TOTAL CREDITS - add lines 1 through 17 Enter on Form WV/IT-140, line 15

*P40200804W*

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.00.00

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.00

2. Homestead Excess Property Tax Credit................................................................................. WV/HEPTC-1

16. West Virginia Film Industry Investment Tax Credit................................................... WV/FIITC-1 16

17. Apprenticeship Training Tax Credit.......................................................................... WV/ATTC-1 17

.00

.0018

.00

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SCHEDULE T

1. Federal Alternative Minimum Tax. Enter the amount shown on Federal Form 6251

6

1

2

3

4

5

6

7

2. Enter 25% of line 1...................................................................................................

3. West Virginia Primary Tax (rate schedule applied to amount shown on line 7 of

4. West Virginia Minimum Tax (subtract line 3 from line 2; if zero or less,

5. Add lines 3 and 4 (This is your West Virginia tentative tax)..........................................................................6. Nonresident/Part-Year Residents only. Multiply line 5 by income percentage from Schedule A (page 21). ...... The income percentage used is the decimal rate determined by dividing line 74, of Schedule A, by line 71, column A, or by using line 6 of Part II of Schedule A, whichever is applicable ...............................................

7. West Virginia Total Tax. Residents enter line 5 and Nonresidents/Part-Year Residents enter line 6 here and on line 8 of Form IT-140 .......................................................................................................................................

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.00

.00

.00

Form IT-140 ................................................................................................................

enter zero ..................................................................................................................

-21-

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2008 WEST VIRGINIA SCHEDULE A

*P40200805W*

Tax (divide line 2 by line 3, round to 4 decimal places and multiply the result by line 1) Enter here and on line 8, Form IT-140..If you are claiming a federal net operating loss carryback, you must continue to Part II.

72

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.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.0000.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

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.00

.00

.00

.00

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.00

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.00

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.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

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495051

5253545556575859

60

6162

6364656667686970

71

COLUMN BALL INCOME DURING

PERIOD OF WESTVIRGINIA RESIDENCY

COLUMN CWEST VIRGINIA SOURCE

INCOME DURINGNONRESIDENT PERIOD

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.00

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COLUMN AAMOUNT FROM

FEDERAL RETURN

73

INCOME

Wages, salaries, tips (Enclose W-2(s))..............Interest................................................................Dividends............................................................

Refunds of state and local income tax(see line 41 of Schedule M)................................Alimony received.................................................Business profit (or loss).....................................Capital gains (or losses).....................................Supplemental gains (or losses)..........................Total taxable pensions and annuities..................Farm income (or loss).........................................Unemployment compensation insurance............

Total taxable Social Security and RailroadRetirement benefits (see line 40 of Schedule Mfor Railroad Retirement benefits).........................

Other income from federal return (identify source) .................Total income (add lines 49 through 61)...............

49.

ADJUSTMENTSDeductible payments to an IRA...........................Moving expenses................................................Self-employment tax deduction....................................Self-employment health insurance deduction.Payments to a Keogh retirement plan.............Penalty for early withdrawal of savings.............Other adjustments ...............................................Total adjustments (add lines 63 through 69)........

Adjusted gross income (subtract line 70 fromline 62 in each column).................................................West Virginia income (line 71, Column B plus line 71, Column C)..........................................................................

Income subject to West Virginia state tax but exempt from federal tax ........

Total West Virginia income (line 72 plus line 73). Enter here and on line 2 below.................................. .00PART I: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION

50.

51.52.

53.54.55.56.

58.57.

60.

61.

62.

63.

59.

65.66.

68.67.

64.

69.70.

71.

72.

73.

74.

Tentative Tax (apply the appropriate tax rate schedule on page 44 to the amount shown on line 7, Form IT-140).....

74

IF YOU WERE SUBJECT TO FEDERAL MINIMUM TAX, USE SCHEDULE T TO CALCULATE YOUR TAX AFTER YOUHAVE DERIVED THE DECIMAL ON LINE 6 BELOW (ATTACH SCHEDULE T TO YOUR RETURN).

1.

2.

3.

4.

5.

West Virginia Income (line 74, Schedule A)................................................................

1

4

2

Federal Adjusted Gross Income (line 1, Form IT-140)................................................. 3

.00

.00

.00.00

PART II: NONRESIDENT/PART-YEAR RESIDENT TAX CALCULATION FOR NET OPERATING LOSS CARRYBACK

56.

7.

8.

9.

6

7

8

9

Subtract line 2 Part I from your original Federal Adjusted Gross Income (line 1, Form IT-140)........................................

Income Percentage (Divide line 5 by line 3 Part I and round the result to four decimalplaces) Note: Decimal cannot exceed 1.0000.............................................................

Multiply line 1 Part I by line 6 .........................................................................................

West Virginia Tax (Enter the smaller of line 4 Part I or line 8 Part II here and on line 8, Form IT-140)..............................

Subtract line 7 from line 1 Part I.....................................................................................

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.00

.00.00

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PART- YEAR RESIDENTS: ENTERPERIOD OF WEST VIRGINIA RESIDENCY FROM TO

TO BE COMPLETED BY NONRESIDENTS AND PART-YEAR RESIDENTS ONLY

MM DD YYYY DDMM YYYY

|

-22-

TAXPAYERS WHO ARE DISABLED DURING 2008 REGARDLESS OF AGE

If you are certified by a physician as being permanently and totally disabled during the taxable year 2008, OR you are the surviving spouseof an individual who had been certified disabled and DIED DURING 2008, read the instructions to determine if you qualify for the incomereducing modification.

If you qualify, you must (1) enter the name and social security number of the disabled taxpayer in the space provided on this form, (2) havea physician complete the remainder of the certification statement and return it to you, (3) enclose the completed certification with your WestVirginia personal income tax return, and (4) complete Schedule M to determine your modification.

A COPY OF YOUR FEDERAL SCHEDULE R (PART II) MAY BE SUBSTITUTED FOR THE WEST VIRGINIA SCHEDULE H.

If you have provided the West Virginia State Tax Department with an approved Certification of Permanent and Total Disability for a prioryear AND YOUR DISABILITY STATUS DID NOT CHANGE FOR 2008, you do not have to submit this form with your return. However, youmust have a copy of your original disability certification should the Department request verification at a later date.

Physician’s Name

Physician’s Street Address State Zip Code

City or Post Office Physician’s FEIN Number

Resident

Nonresident - did not maintain a residence in West Virginia during the taxable year (NO CREDIT IS ALLOWED).

Part-Year Resident - maintained a residence in West Virginia for part of the year;check the box which describes your situation and enter the date of your move:

moved into West Virginia.moved out of West Virginia, but had West Virginia source income during your nonresident period.moved out of West Virginia and had no West Virginia source income during your nonresident period.

SCH

EDU

LE H

CER

TIFI

CA

TIO

N O

F PE

RM

AN

ENT

AN

D T

OTA

L D

ISA

BIL

ITY

SCH

EDU

LE E

CR

EDIT

FO

R IN

CO

ME

TAX

PAID

TO A

NO

THER

STA

TE

Income tax computed on your 2008 return ......................................................................................

West Virginia total income tax (line 8 of Form IT-140).....................................................................................Net income derived from above state included in West Virginia total income.....................................................Total West Virginia income (Residents- Form IT-140, line 4. Part-Year Residents-Schedule A, line 74).Limitation of Credit (line 76 multiplied by line 77 divided by line 78).................................................................Alternative West Virginia taxable income Residents - subtract line 77 from line 7, Form IT-140.

Alternative West Virginia total income tax (Apply the Tax Rate Schedule to the amount shown on Line 80)..Limitation of credit (line 76 minus line 81).......................................................................................................Maximum credit (line 76 minus the sum of lines 4 through 17 of the Tax Credit Recap Schedule)................Total credit (SMALLEST of lines 75, 76, 79, 82 or 83) Enter here and on line 3 of the Tax Credit Recap Schedule.

Name of Disabled Taxpayer

A SEPARATE SCHEDULE E MUST BE COMPLETED FOR EACH STATE FOR WHICH CREDIT IS CLAIMED. FAILURE TO ATTACH A COPY OF THE OTHER STATE’SRETURN WILL RESULT IN THE CLAIMED CREDIT BEING DISALLOWED. THIS CREDIT IS NOT ALLOWED IN ANY CASE FOR INCOME TAX IMPOSED BY A CITY,TOWNSHIP, BOROUGH, OR ANY POLITICAL SUBDIVISION OF A STATE OR ANY OTHER COUNTRY.

75.

76.77.78.79.80.

81.82.83.84.

RESIDENCYSTATUS

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75

76777879

8081828384

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.00

.00

.00

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.00

STATE ABBREVIATION

2008 WEST VIRGINIA SCHEDULE H AND SCHEDULE E

I certify under penalties of perjury that the taxpayer named above was permanently and totally disabled on or before December 31, 2008.

Social Security Number



Physician’s Signature

INSTRUCTIONS TO PHYSICIAN COMPLETING DISABILITY STATEMENT

A person is permanently and totally disabled when he or she is unable to engage in any substantial gainful activity because of a mentalor physical condition and that disability has lasted or can be expected to last continuously for at least a year, or can be expectedto lead to death. If, in your opinion, the individual named on this statement is permanently and totally disabled during 2008, pleasecertify such by entering your name, address, signature, date and FEIN number in the spaces provided above and return to the individual.

I I I

_ _

_ _

MM DD YYYY

MM DD YYYY

Part-year residents - subtract line 77 from line 78..................

-23-

NOTE: Use this form ONLY if you were a resident of Kentucky, Virginia, Pennsylvania, Maryland or Ohio during the tax year of 2008, West Virginiasource income was from wages and salaries and West Virginia income tax was withheld from such wages and salaries by your employer(s). Youmust enclose legible W-2’s to verify West Virginia income tax withheld in order to receive credit. If you were a resident of a state otherthan Kentucky, Virginia, Pennsylvania, Maryland or Ohio, you must check the box Filing As A Nonresident/Part-Year Resident on Form IT-140 toreport any income from West Virginia sources.

If you were a domiciliary resident of Pennsylvania or Virginia and spent more than 183 days within West Virginia during 2008, you are also considereda resident of West Virginia for income tax purposes. Therefore, you are not eligible to file this return and must file Form IT-140 as a resident of WestVirginia.

2008FORM IT-140NRS

WEST VIRGINIA SPECIAL NONRESIDENTINCOME TAX RETURN

MIYour First Name

Address

City or Post OfficeZip Code

State

Your Social Security NumberLast Name

If you meet the described conditions, file this return with the West VirginiaState Tax Department on or before April 15, 2009 for a refund of WestVirginia income taxes withheld from wages and salaries.

CHECK BOX.

AmendedReturn

I declare that I was not a resident of West Virginia at any time during 2008, I was a resident of the state shown, my only income from sources withinWest Virginia was from wages and salaries and such wages and salaries were subject to income taxation by my state of residence.

SPECIFIC INSTRUCTIONS ARE ON THE BACK OF THIS FORM

YOUR STATE OF RESIDENCE (check one):1. Commonwealth of Kentucky.............................

2. Commonwealth of Virginia...............................

Number of days in West Virginia

3. Commonwealth of Pennsylvania.......................

Number of days in West Virginia

4. State of Maryland.............................................

5. State of Ohio....................................................

SignHere Your Signature

Mail To: REFUNDWV State Tax Department




ACCOUNTNUMBER

ROUTINGNUMBER

TYPECHECKING

SAVINGS

Enclose W-2 Forms *P40200807W*

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.00.00

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1

2

3

4

5

ENTER YOUR TOTAL WEST VIRGINIA INCOME from wages and salaries .....................................ENTER TOTAL AMOUNT OF WEST VIRGINIA INCOME TAX WITHHELDfrom your wages or salary paid by your employer in 2008 (ENCLOSE LEGIBLE W-2(S)) ........................... OVERPAYMENT PREVIOUSLY REFUNDED OR CREDITED (AMENDED RETURN ONLY)..............WEST VIRGINIA CHILDREN'S TRUST FUND to help prevent child abuse and neglectEnter the amount of your contribution: $5 $25 $100 Other $ ...................REFUND DUE YOU (subtract lines 3 and 4 from line 2).........................................................................Refund of $2 or less will be issued only if a written request is attached to this return.

1.2.

3.4.

5.

Preparer’s EIN

Date

Address of Preparer Daytime Phone Number


-24-

Line 1 Total income. Compute your total income through the period indicated at the top of each column, including anyadjustments to income includible in your federal adjusted gross income.

Line 3 Annualized income. Multiply the amount on line 1 by the annualization factors on line 2.

Line 4 West Virginia modifications to income. Enter any modifications to federal adjusted gross income which wouldbe allowed on your 2008 West Virginia personal income tax return. Be sure to show any negative figures.

Line 5 West Virginia income. Combine lines 3 and 4; annualized income plus or minus modifications.

Line 6 Exemption allowance. Multiply the number of exemptions you are allowed to claim by $2,000; if you must claimzero exemptions, enter $500 on this line.

Line 7 Annualized taxable income. Subtract line 6 from line 5.

Line 8 Tax. Compute the tax on the taxable income shown on line 7. If you are not subject to Federal Minimum Tax, usethe tax tables or rate schedules to calculate your tax. If you are subject to Federal Minimum Tax, multiply theFederal Minimum Tax by .25, and compare that figure with the tax from the tax tables or rate schedules; the largerof the two figures is your tax. If you are filing as a nonresident/part-year resident, multiply the tax figure alreadycalculated by the ratio of your West Virginia income to your federal income.

Line 9 Credits against tax. Show any credits against your West Virginia tax liability except West Virginia income taxwithheld and estimated tax payments.

Line 10 Tax after credits. Subtract line 9 from line 8; if line 9 is larger than line 8, enter zero.

Complete lines 12 through 19 for each column before moving to the next column.

Line 12 Required payments. Multiply the amount on line 10 by the factor on line 11.

Line 13 Previous required installments. Add the amounts from line 19 of all previous columns and enter the sum.

Line 14 Annualized installment. Subtract line 13 from line 12. If less than zero, enter zero.

Line 15 Enter one-fourth of line 8, Part 1, of Form IT-210 in each column.

Line 16 Enter the amount from line 18 of the previous column of this worksheet.

Line 17 Add lines 15 and 16 and enter the total.

Line 18 Subtract line 14 from line 17. If less than zero, enter zero.

Line 19 Required installment. Compare lines 14 and 17 and enter the smaller figure here and on line 1, PART IV of Form IT-210.

IMPORTANT NOTICE These instructions are based upon those statutes and reciprocity practices in effect at the time of printing. Amendments mayoccur that would cause these instructions to change.

KENTUCKY, MARYLAND, OR OHIO RESIDENTS. If your West Virginia income during 2008 was from wages and/or salaries only, you may file the SpecialNonresident Form IT-140NRS as a claim for refund of any West Virginia income tax withheld during 2008. If you had West Virginia income from a source otherthan wages and/or salaries, you must file the West Virginia Income Tax Return (Form IT-140) and indicate residency status by checking the Nonresident/Part-Year Resident box. You are not allowed a Schedule E credit against your West Virginia income tax whenever your West Virginia income is other thanwages and/or salaries. You should apply for the appropriate credit on the income tax return filed with your state of residence.

SPECIFIC INSTRUCTIONS FOR RESIDENTS OF THE FOLLOWING STATES:

PENNSYLVANIA OR VIRGINIA RESIDENTS. If your West Virginia income during 2008 was from wages and/or salaries only AND YOU DID NOT SPEND MORETHAN 183 DAYS WITHIN WEST VIRGINIA DURING 2008, you may file the Special Nonresident Form IT-140NRS as a claim for refund of any West Virginia incometax withheld during 2008. If you had West Virginia income from a source other than wages and/or salaries, you must file the West Virginia Income Tax Return(Form IT-140) and indicate residency status by checking the Nonresident/Part-Year Resident box. You are not allowed a Schedule E credit against your WestVirginia income tax when your West Virginia income is other than wages and/or salaries. You should apply for the appropriate credit on the income tax returnfiled with your state of residence.

A domiciliary resident of Pennsylvania or Virginia who spends more than 183 days within West Virginia during 2008 is also a resident ofWest Virginia for income tax purposes and is required to file a resident return (Form IT-140) with West Virginia. A Schedule E credit wouldnot be allowed on the West Virginia return. You should apply for the appropriate credit on the income tax return filed with your state of residence.

SPECIAL NOTE: Residents of these states may be relieved from filing an annual claim for refund of West Virginia taxes withheld from their wages and/orsalaries by requesting Form WV/IT-104 (West Virginia Certificate of Nonresidence) from their employer. Form WV/IT-104 may be completed and returned tothe employer who would then be authorized to stop withholding West Virginia income tax on wages and/or salaries earned in this state.

Underpayment Of Estimated Tax By Individuals Annualized Income Worksheet Instructions

-25-

IF LINE 5 IS LESS THAN $600, DO NOT COMPLETE THIS FORM! YOU ARE NOT SUBJECT TO THE PENALTY

REFER TO THE INSTRUCTIONS TO DETERMINE YOUR OPTIONS FOR CALCULATING THE AMOUNT OF UNDERPAYMENT PENALTY

UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS ENCLOSE THIS FORM WITH YOUR PERSONAL INCOME TAX RETURN

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1. Enter your 2008 tax as shown on line 10 of Form IT-140.....................................................................................2. Enter the credits against your tax from your return ...................................................3. Tax after credits (subtract line 2 from line 1) .........................................................................................................4. Tax withheld .................................................................................................................5. Subtract line 4 from line 3.......................................................................................................

6. Multiply line 3 by ninety percent (.90) ..........................................................................7. Enter the tax after credits from your 2007 return (see instructions) .........................8. Enter the smaller of line 6 or line 7 (If line 7 is zero and line 3 is more than

$5,000, enter the amount shown on line 6) ............................................................................................................

DETERMINE YOUR PENALTY BY COMPLETING PART II, PART III OR PART IV.9. If you are requesting a waiver of the penalty calculated, check here and attach your written request. (see form on page 27)........................ .

10. If you are a qualified farmer, check here.................................................................................................................................................................. 11. If you used Part IV on the reverse to apply the tax withheld to the period when the corresponding income was actually received

rather than in equal amounts on the payment due dates, check here.....................................................................................................................

1. Federal adjusted gross income year-to-date. ........2. Annualization amounts ............................................ 4 2.4 1.5 13. Annualized income (line 1 X line 2) .........................4. Modifications to income (see instructions) ...................5. West Virginia adjusted gross income

(combine lines 3 and 4) ...........................................6. Exemption allowance ..............................................7. West Virginia taxable income (see instructions) ......8. Annualized tax .........................................................9. Credits against tax ...................................................

DO NOT INCLUDE TAX WITHHELDOR ESTIMATED PAYMENTS!

10. Subtract line 9 from line 8(if less than zero, enter zero) .................................

11. Applicable percentage..............................................12. Multiply line 10 X line 11 ...........................................13. Add the amounts in all

previous columns of line 19 ....................................14. Subtract line 13 from line 12

(if less than zero, enter zero) .................................15. Enter 1/4 of line 8, Part 1, of Form IT-210

in each column .........................................................16. Enter the amount from line 18 of the

previous column of this worksheet ........................17. Add lines 15 and 16 and enter the total ..................18. Subtract line 14 from line 17 (if less than

zero, enter zero) .....................................................19. Enter the smaller of line 14 or line 17 here

and on Form IT-210, Part IV, line 1 ..........................

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2008FORM IT-210

*P40200808W*

2

4

67

PART II: If you are using the ANNUALIZED INCOME WORKSHEET to compute your underpayment and penalty, complete the worksheet below.

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22.5%

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5

8

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67.5% 90%

1/1/08 - 3/31/08 1/1/08 - 5/31/08 1/1/08 - 8/31/08 1/1/08 - 12/31/08

45%

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NOTE: The sum of all columns for line 19 should equal line 8, Part I, of IT-210.

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PART I: All filers must complete this part

ANNUALIZED INCOME WORKSHEET

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-26-

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PART IV REGULAR METHOD

SECTION A — FIGURE YOUR UNDERPAYMENT

If you are using the annualized method, enter theamounts from line 19 of the Annualized IncomeWorksheet; otherwise, enter 1/4 of line 8 of PART Iin each column..........................................................Estimated tax paid and tax withheld (see instructions).For column (a) only, enter the amount from line 2 online 6. If line 2 is equal to or more than line 1 for allpayment periods, stop here; you do not owe anypenalty...................................................................NOTE: Complete lines 3 through 9 of each column before going to the next column.

3. Enter the amount, if any, from line 9 of theprevious column................................................

4. Add lines 2 and 3............................................. 5. Add lines 7 and 8 of the previous column........ 6. Subtract line 5 from line 4. If zero or less,

enter zero. For column (a) only, enter theamount from line 2............................................

7. If line 6 is zero, subtract line 4 from line 5.Otherwise, enter zero...............................................

8. UNDERPAYMENT. If line 1 is equal to or morethan line 6, subtract line 6 from line 1, enter theresult here and go to line 3 of the next column.Otherwise, go to line 9.....................................

9. OVERPAYMENT. If line 6 is more than line 1,subtract line 1 from line 6, enter the result here andgo to line 3 of the next column.................................

SECTION B — FIGURE THE PENALTY (Complete lines 10 and 12 for each column before going to the next column) April 15, 2008 - April 15, 2009

10. Number of days FROM the date shown atthe top of the column TO the date theamount on line 8 was paid, or 4/15/2009,whichever is earlier...........................................

11. Daily penalty rate for each quarter................... 12. Penalty due for each quarter (line 8 x 10 x 11) 13. Penalty due (add all the amounts on line 12).

Enter here and on the PENALTY DUE line ofyour personal income tax return (line 21).........

1

2

45

6

7

1011

PART III SHORT METHOD Read the instructions on page 36 to see if you can use the short method.If you checked BOX 11 of PART I or annualized in PART II skip this part and go to PART IV.

1. Enter the amount from line 8 of Part I of IT-210 .............................................................................................................2. Enter the amount from line 4, Part I .........................................................................................3. Enter the total, if any, of the estimated payments made .........................................................4. Add lines 2 and 3 ..........................................................................................................................................................5. Total underpayment for the year (subtract line 4 from line 1). If zero or less, stop here. No penalty due. ...................6. Multiply line 5 by .06312 .................................................................................................................................................7. If the amount on line 5 was paid on or after April 15, 2009, enter zero. If paid prior to April 15, 2009

line 5 X Number of days paid before April 15, 2009 X .000260 .........................................8. Penalty due (subtract line 7 from line 6). Enter here and on the PENALTY DUE line of your personal

income tax return ...........................................................................................................................................................

(b)6/16/08

(c)9/15/08

(d)1/15/09

(a)4/15/08

456

8

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123

7

1.

2.

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(b)6/16/08

(c)9/15/08

(d)1/15/09

(a)4/15/08

12 0.000260 0.000260 0.000260 0.000260

13

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8

9

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3



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-27-

MODIFICATION TO ADJUSTED GROSS INCOMEWEST VIRGINIA PERSONAL INCOME TAX RETURN



WRITTEN REQUEST FOR WAIVER OF ESTIMATED PENALTY

AMENDED RETURN INFORMATION

If you are using this form to file an amended return, provide an explanation of the changes made in the space below. Enclose allsupporting forms and schedules for items changed. If you were required to file an Amended Federal return (Form 1040X), you mustenclose a copy of that return. Be sure to include your name and social security number(s) on any enclosures.

2008SCHEDULE PBGC

PRINT

OR

TYPE

Last Name Name (If joint return, give first names and initials of both) Your Social Security Number

Present home address (number and street, including apartment number, or rural route) Spouse’s Social Security

City or Town County State Zip Code Daytime Telephone Number

1. Enter amount of retirement benefits that would have been paid from your employer-provided plan...........

2. Enter amount of retirement benefits actually received from Pension Guaranty Corporation.......................

3. Subtract line 2 from line 1 and enter the difference here and on Schedule M, Line 43...............................

1

2

3

.00

.00

.00

To receive this modification, a Schedule PBGC must be completed and enclosed with your return. A 1099R showing the amountof pension benefits received must also be enclosed.

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a. Total income tax liability .................................................................................................................................. $

b. Total payments (West Virginia withholding and/or credit for estimated payments) ...................................... $

c. Amount of West Virginia personal income tax due (subtract line b from line a) ............................................ $

*P40200809W*

2008 SCHEDULE L

WEST VIRGINIA APPLICATION FOR EXTENSION OF TIME TO FILE

This form is NOT an extension of time to pay personal income taxes due. File this form to request a six-month extension of timeto file your 2008 West Virginia personal income tax return (October 15, 2009). Note: This form and payment must be filed on or before thedue date of the return (April 15, 2009). A penalty is imposed for late filing/late payment of tax unless reasonable cause can be shown. Ifyou receive an extension of time for federal income tax purposes and expect to owe no West Virginia income tax, you arenot required to file this form. To receive the same extension for state tax purposes, you need only note on your West Virginia personalincome tax return that a federal extension was granted. Mail this return to: West Virginia State Tax Department, Internal Auditing Division,P.O. Box 2585, Charleston, WV 25329-2585.

.00

.00

.00

DDExtended Due Date

MM YYYY

Spouse's Social Security Number

MI Suffix Your First Name


First Line of Address Second Line of Address

City or Post Office Zip Code State

Your Social Security Number

Last Name

Spouse’s Last Name - Only if different from Last Name above MI Suffix

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Schedule M - Instructions (continued)

Social Security benefits that are taxable on your federal return are also taxable to West Virginia and should NOT be included on this line.

RAILROAD RETIREMENT. Enter the amount(s) of income received from the United States Railroad Retirement Boardincluding unemployment compensation, disability and sick pay that is included in your federal adjusted grossincome. Enclose form 1099RRB to support this modification. West Virginia does not impose tax on this income.

REFUNDS OF STATE AND LOCAL INCOME TAXES. Enter the amount reported on your federal return. Only refundsincluded in your federal adjusted gross income qualify for this modification.

CONTRIBUTIONS TO THE WEST VIRGINIA PREPAID TUITION TRUST/WEST VIRGINIA SAVINGS PLAN TRUST.Enter any payments paid to a prepaid tuition trust fund/savings plan trust, butonly to the extent the payments have not been previously allowed as adeduction when arriving at your federal adjusted gross income.The Tax Department may request documentation that supports this deduction.

OTHER DEDUCTION(S). Enter here payments for premiums paid for long-term care insurance but only to the extentthe payments have not been previously allowed as a deduction when arriving at your federal adjusted gross income.The Tax Department may request documentation that supports this deduction. If the modification is a result ofSchedule PBGC you must enclose the Schedule PBGC with your return.

WEST VIRGINIA “EZ PASS” DEDUCTION. Enter the amount, not less than $25 and not to exceed $1,200, of anypayment for amounts expended for tolls paid electronically through use of a West Virginia Parkways, EconomicDevelopment and Tourism Authority PAC card (Parkways Authority Commuter Card) for non-commercial passes fortravel on toll roads in West Virginia, not including amounts refunded or reimbursed by an employer. Any amount ofqualified tolls paid and eligible for this decreasing modification and not used in the taxable year when paid, shall bepermitted to carry forward for up to three (3) years subsequent to the taxable year. Qualified toll payments not usedby the end of the carry forward period shall be forfeited.

SENIOR CITIZEN OR DISABILITY DEDUCTION. Taxpayers MUST be at least age 65 OR certified as permanently andtotally disabled during 2008 to receive this deduction. Taxpayers age 65 or older simply have to enter their year ofbirth in the space provided in order to claim the deduction as a Senior Citizen. Joint income must be dividedbetween husband and wife with regard to their respective percentage of ownership. ONLY THE INCOME OF THESPOUSE WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE MODIFICATION. See an example onpage 30. The Disability Deduction can be claimed by taxpayers under age 65 who have been medically certified asunable to engage in any substantial gainful activity due to physical or mental impairment. IF 2008 is the first year ofa medically certified disability, you MUST enclose a 2008 West Virginia Schedule H or a copy of Federal Schedule RAND enter 2008 as the year the disability began in the space provided. IF the disability deduction has been claimedin prior years AND documentation has been submitted with prior claims, then only the year that the disability began,entered in the space provided, is needed to claim the deduction. The Surviving Spouse of a deceased taxpayermay also qualify for this modification. See Line 46 instructions and page 7 for more information.

Enter all income (for each spouse, if joint return) that has not been reported on lines 35 through 44 of Schedule M.

$8,000 is the maximum modification allowed for each senior citizen or disabled taxpayer.

Add lines 35 through 39 for each spouse and enter on this line.

Subtract line 45(c) from line 45(b) for each spouse. If line 45(c) is larger than line 45(b), enter zero on line 45(d).

INCOME RECEIVED BY SURVIVING SPOUSE. A surviving spouse is a taxpayer whose spouse died during the yearprior to the taxable year for which the annual return is being filed and who has not remarried at any time before theend of that year.

Add lines 35 through 46 for each column and enter the results here.

TOTAL SUBTRACTIONS. Add Columns A and B from line 47 and enter the result here and on line 3 of Form IT-140.

The surviving spouse, regardless of age, of a decedent who was 65 or older OR was certified as permanently and totally disabled prior to his/herdeath, may take a modification if they received taxable income from any source not included on line 45. This is a one-time modification and mustbe claimed on the annual income tax return in the year following the year in which the death of the spouse occurred. If the total deductions fromincome shown on lines 35 through 39 and 45 are $8,000 or more, you are not eligible for an additional modification on line 46.

Line 40

Line 41

Line 42

Line 43

Line 45(b)

Line 45(c)

Compare the amounts shown on lines 45(a) and 45(d) for each spouse. Enter the smaller of these two amounts on line 45 for thatspouse. For example, if one spouse only has $4,000 in income, then the maximum deduction for that spouse is $4,000.

DO NOT DEDUCT LOTTERY WINNINGS ANYWHERE ON SCHEDULE M.

Line 44

Line 45

Line 45(a)

Line 45(d)

Line 46

Line 47

Line 48

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EXAMPLE OF SENIOR CITIZEN DEDUCTION CALCULATIONJohn Doe, age 69, and Mary Doe, age 65, file a joint tax return. They received the following income in 2008.

West Virginia Police RetirementIRA DistributionsWages and SalariesInterest (jointly held)US Savings Bond Interest (jointly held)Total Income

Their federal adjusted gross income which they report on line 1 of their West Virginia Form IT-140 is $26,000. Property which John and Mary hold jointly is split between them according to their percentage of ownership. In this case, each taxpayer owned 50% of the joint income.

1. Mr. Doe’s total income is $13,000. However, he reported his police pension on line 36 and his share of their joint savings bond interest on line 35 ofSchedule M. Therefore, he reports $5,500 on line 45(a) of Schedule M ($13,000 minus $7,000 minus $500).

2. Mrs. Doe’s total income is also $13,000. She enters $12,500 on line 45(a) of Schedule M ($13,000 less her share of their jointly-held savings bond interest reported ($500) on line 35).3. Mr. Doe enters $7,500 on line 45(c) of Schedule M ($500 from line 35 plus $7,000 from line 36). He then subtracts line 45(c) from line 45(b) and

enters the result ($500) on line 45(d).4. Mrs. Doe enters the $500 from line 35 on line 45(c). She then subtracts line 45(c) from line 45(b) and enters the result ($7,500) on line 45(d).5. Mr. and Mrs. Doe are each allowed the smaller of the amounts shown on line 45(a) and 45(d) as their senior citizen deduction. Therefore, Mr. Doe

enters $500 on line 45 and Mrs. Doe enters $7,500 on line 45.

45(a)45(b)45(c)45(d)

John Mary 5,500 12,500 8,000 8,000 7,500 500 500 7,500

John Mary 7,000 0 4,000 1,000

10,000 1,500 1,500 500 50013,000 13,000

0

Schedule E - InstructionsResidents Subject to certain limitations, a West Virginia resident may be eligible to claim a credit for income taxes paid to

another state on income derived from sources within that state. The purpose of this credit is to prevent dualtaxation of such income.

Note: Income from “guaranteed payments” shown on a W-2 as wages but taxed as business income on theOhio income tax return qualifies for the Schedule E credit. See Publication TSD - 422 for additional information.

Part-year residents may only claim credit for taxes paid to another state during their period of West Virginiaresidency.

Nonresidents are not entitled to a Schedule E credit under any circumstances.

The amount of a Schedule E credit is subject to the following limitations:

Part-yearresidents

Nonresidents

The credit cannot exceed the amount of tax payable to the other state on income also subject to WestVirginia tax. This is the amount of income tax computed on the nonresident return filed with the other state.

The credit cannot exceed the percentage of the West Virginia tax determined by dividing the portion of thetaxpayer’s West Virginia income subject to taxation in another state by the total amount of the taxpayer’sWest Virginia income.

The credit cannot reduce the West Virginia tax due to an amount less than what would have been due if theincome subject to taxation by the other state was excluded from the taxpayer’s West Virginia income.

(A)

(B)

(C)

Schedule T - InstructionsYou are required to complete Schedule T if your 2008 federal total tax includes an amount of Alternative Minimum Tax.

The amount to be entered on line 1 of Schedule T is the Federal Alternative Minimum Tax shown on Federal Form 6251.

NOTE: If you received interest income that is specifically exempt from taxation by the West Virginia Code (including interest receivedfrom West Virginia Housing Development Authority Bonds) and it is included in your federal base income, you must recompute yourFederal Alternative Minimum Tax excluding the nontaxable income for purposes of calculating your West Virginia Minimum Tax. The amountentered on line 1 of Schedule T should be the recomputed Federal Alternative Minimum Tax.

You should check “Schedule T” on line 8 of Form IT-140.

Limitations

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Schedule E - Instructions (continued)A separate Schedule E must be completed and attached for each state for which you are claiming a credit.

Failure to enclose a copy of the other state’s return will result in the claimed credit being disallowed. This credit is not allowed forincome tax imposed by a city, township, borough, or any political subdivision of a state or any other country. Local or municipal feescannot be claimed.

Line 75 Enter the tax imposed by the state of nonresidence on income also taxed by this state. Do not use the amountof any tax which may have been withheld from your wages; this does not represent the actual tax paid to the otherstate. Do not include the amount of any interest, additions to tax or other penalty which may have been paid withrespect to such tax.

Line 76 Enter the West Virginia total income tax shown on line 8 of Form IT-140.

Line 77 Enter the net income from the state that is included in your West Virginia total income.

Line 78 Enter total West Virginia income. NOTE: Residents – enter the amount shown on line 4, Form IT-140.Part-Year residents - enter the amount shown on Schedule A, line 74, IT-140.

Line 79 LIMITATION OF CREDIT. Multiply line 76 by line 77 and divide the result by line 78.

Line 80 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME. Residents - Subtract line 77 from line 7, Form IT-140.Part-year residents – Subtract line 77 from line 78.

Line 81 ALTERNATIVE WEST VIRGINIA INCOME TAX. Apply the Tax Rate Schedule to the amount shown on line 80.

Line 82 LIMITATION OF CREDIT. Subtract line 81 from line 76.

Line 83 MAXIMUM CREDIT. Line 76 minus the sum of lines 4 through 17 of the Tax Credit Recap Schedule on page 16.

Line 84 TOTAL CREDIT (THE SMALLEST OF LINES 75, 76, 79, 82 OR 83). Enter amount here and on line 3 of the TaxCredit Recap Schedule on page 16.

You may claim credit on your West Virginia Resident Income Tax Return for state income tax paid, as a nonresident, to the following states:

Alabama DelawareArizona District of ColumbiaArkansas GeorgiaCalifornia HawaiiColorado IdahoConnecticut Illinois

***NOTE: THE ABOVE LIST IS SUBJECT TO CHANGE AT ANY TIME***

IndianaIowaKansasLouisianaMaineMassachusetts

MichiganMinnesotaMississippiMissouriMontanaNebraska

New HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth Dakota

OklahomaOregonRhode IslandSouth CarolinaUtahVermontWisconsin

KENTUCKY, MARYLAND OR OHIO. If your income during 2008 was from wages and/or salaries only, you may not claim a Schedule Ecredit. In order to receive a refund of the erroneously withheld tax, you must file a return with the state in which taxes were withheld.If you had income from a source other than wages and/or salaries, you are allowed a credit for income taxes paid by completingSchedule E and attaching a copy of your return. You should also attach a statement explaining the source of income for which thecredit is claimed.

NOTE. The State of West Virginia is now required to withhold Maryland state tax from the wages of any Maryland resident who worksfor a West Virginia state government agency. For further information, contact the personnel office of the agency for which you areemployed.

PENNSYLVANIA OR VIRGINIA. If your income during 2008 was from wages and/or salaries only, you may not claim a Schedule Ecredit. In order to receive a refund of the erroneously withheld tax, you must file a return with these states. If you spent more than 183days in one of these states and are considered an actual resident for tax purposes, or, if you had income from a source other thanwages and/or salaries, you are allowed credit for income taxes paid to the Commonwealth of Pennsylvania or Virginia by completingSchedule E and attaching a copy of that state’s return, including a statement if you are claiming a Schedule E credit because you werealso taxed as a resident. You should also attach a statement explaining the source of income for which the credit is claimed.

SPECIAL NOTE: You may be relieved from having another state’s income tax withheld from your wages. Contact your employeror the other state’s taxing authority for additional information.

SPECIAL INSTRUCTIONS FOR THE FOLLOWING STATES:

Kentucky Maryland Ohio Pennsylvania Virginia

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Schedule A - InstructionsLine 49 WAGES, SALARIES, AND TIPS.

Column A - Enter total wages, salaries, tips and other employee compensation reported on your federal income tax return

Column B - Enter the amount received during your period of West Virginia residency.Column C - Enter the amount received from West Virginia source(s) while you were a nonresident of West Virginia.

RESIDENTS OF KENTUCKY, MARYLAND, OHIO, PENNSYLVANIA AND VIRGINIA - wages and salaries received from West Virginiashould NOT be reported in Column C.

Lines 50 and 51 INTEREST AND DIVIDEND INCOME.Column A - Enter total interest and dividend income reported on your federal income tax return.

Column B - Enter the amount received during your period of West Virginia residency.

Column C - Enter the amount received from a business, trade, profession or occupation carried on in West Virginiawhile you were a nonresident of West Virginia.

Line 52 REFUNDS OF STATE AND LOCAL INCOME TAXES.Column A - Enter total taxable state and local income tax refunds reported on your federal income tax return.


Column C - Do not enter any refunds received during the period you were a nonresident of West Virginia.

Line 53 ALIMONY RECEIVED.Column A - Enter total alimony received reported on your federal income tax return.


Column C - Do not enter any alimony received while you were a nonresident of West Virginia.

Line 54 BUSINESS INCOME (include business profit or loss and income from rents, royalties, partnerships, estates,trusts and S-Corporations).Column A - Enter the total amount of ALL business income reported on your federal income tax return.Column B - Enter the amount received during your period of West Virginia residency.Column C - Enter any amount derived from West Virginia source(s) while you were a nonresident of West Virginia.

Business conducted in West Virginia. A business, trade, profession, or occupation (not including personal services as an em-ployee) is considered to be conducted in West Virginia if you maintain, operate or occupy desk space, an office, a shop, a store, awarehouse, a factory, an agency or other place where your affairs are regularly conducted in West Virginia. This definition is not allinclusive. Business is considered to be conducted in West Virginia if it is transacted here with a fair measure of permanency andcontinuity.

Business conducted within and without West Virginia. If, while a nonresident, a business, trade or profession is conducted withinand without West Virginia and your accounts clearly reflect income from West Virginia operations, enter the net profit or loss frombusiness conducted within West Virginia on line 54, Column C.

If the West Virginia income of the business cannot be determined from your books, explain your method of allocation of profits to WestVirginia on a separate sheet.

Rent and Royalty Income. As a nonresident, enter in Column C any rents and royalties from:a) real property located in West Virginia, whether or not the property is used in connection with a business;b) tangible personal property not used in a business if such property is located in West Virginia; andc) tangible and intangible personal property used in or connected with a business, trade, profession or occupation

conducted in West Virginia.

If a business is conducted both within West Virginia and from sources outside West Virginia, attach your method of allocation on aseparate sheet.

Do not allocate income from real property. Real property must be included in its entirety. Real property located outside West Virginiamust be excluded.

Report in Column C your share of rent and royalty income from a partnership of which you are a member shown on Form WV/SPF-100 orfrom an estate or trust of which you are a beneficiary shown on Form IT-141.

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Schedule A - Instructions (continued)Partnerships. As a nonresident, enter in Column C your distributive share of partnership income from Form NRW-2, Schedule K-1,or Form WV/SPF-100.

S-Corporation shareholders. As a nonresident, enter in Column C your pro rata share of income or loss from an electing WestVirginia S-Corporation from Form NRW-2, Schedule K-1, or Form WV/SPF-100.

Estates and Trusts. Enter in Columns B and C your share of estate or trust income as a part-year resident or a nonresident from WestVirginia source(s) obtained from information provided by the fiduciary shown on Form NRW-2, Schedule K-1, or Form IT-141.

Passive activity loss limitations. A nonresident must recompute any deduction taken on the federal return for passive activity lossesto determine the amounts that would be allowed if federal adjusted gross income took into account only those items of income, gain,loss or deduction derived from or connected with West Virginia source(s).

Line 55 CAPITAL GAINS OR LOSSES.Column A - Enter the total amount of capital gain or loss from the sale or exchange of property, including securitiesreported on your federal return.

Column B - Enter any capital gain or loss which occurred during your period of West Virginia residency.

Column C - Compute the amount to be reported as capital gain or loss from West Virginia sources in accordancewith federal provisions for determining capital gains or losses and deductions for capital loss carryover from WestVirginia sources to the extent included in computing your federal adjusted gross income and enter in this column.

Capital transactions from West Virginia sources include capital gains or losses derived from real or tangible property located withinWest Virginia whether or not the property is connected with a business or trade and capital gains or losses from stocks, bonds, andother intangible personal property used in or connected with a business, trade, profession or occupation carried on in West Virginia.Also include your share of any capital gain or loss derived from West Virginia sources from a partnership of which you are a member,from an estate or trust of which you are a beneficiary or from an electing West Virginia S-Corporation of which you are a shareholder.Any capital gains or losses from business property (other than real property) of a business conducted both in and out of West Virginiamust be allocated for West Virginia purposes. Gains or losses from the sale or disposition of real property are not subject toallocation. In all cases, use the federal basis of property for computing capital gains or losses.

Line 56 SUPPLEMENTAL GAINS OR LOSSES.Column A - Enter the total of any other gains or losses from the sale or exchange of non-capital assets used in atrade or business reported on your federal return.

Column B – Enter any supplemental gain or loss which occurred during your period of West Virginia residency.

Column C - Compute the amount to be reported in this column by applying the federal provisions for determininggains or losses from sale or exchange of other than capital assets to your West Virginia transactions.

Non-capital transactions from West Virginia sources are those transactions from your federal return pertaining to property used inconnection with a business, trade, profession or occupation carried on in West Virginia. Also included is your share of any non-capitalgains or losses from a partnership of which you are a member, from an estate or trust of which you are a beneficiary or from anelecting West Virginia S-Corporation of which you are a shareholder. Use the federal adjusted basis of your property in all computations.

Line 57 PENSIONS AND ANNUITIES.Column A - Enter the total taxable amount of pensions and annuities reported on your federal return.

Column B - Enter the taxable amount of any pensions and annuities received during your period of West Virginiaresidency.

Column C - Enter income from pensions and annuities derived from or connected with West Virginia sources.Pension and annuity income received by a nonresident is NOT subject to West Virginia tax unless the annuity isemployed or used as an asset in a business, trade, profession or occupation conducted in West Virginia.

Line 58 FARM INCOME OR LOSS.Column A - Enter total amount reported on your federal return.

Column B - Enter the amount that represents farm income or loss during your period of West Virginia residency.

Column C - Enter the amount that represents income or loss from farming activity in West Virginia while you werea nonresident of West Virginia.

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Line 59 UNEMPLOYMENT COMPENSATION.Column A - Enter the total amount reported on your federal return.


Column C - Enter the amount received while a nonresident, but derived or resulting from employment inWest Virginia.

Line 60 SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS.Column A - Enter the total amount of taxable social security and railroad retirement benefits reported on yourfederal return.


Column C - Do not enter any amount received while you were a nonresident of West Virginia.

Line 61 OTHER INCOME.Column A - Enter the total of other income reported on your federal return. Identify each source in the spaceprovided. Enclose additional statements if necessary.


Column C - Enter the amount derived from or connected with West Virginia sources and received while you were anonresident of West Virginia.

NOTE: If you have special accrual income, it should be included in Columns A and B of this line. See page 5 for more informationregarding special accruals.

Line 62 TOTAL INCOME.Add lines 49 through 61 of each column and enter the result on this line.

Lines 63 - 69 ADJUSTMENTS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME.Column A - Enter the adjustments to income reported on Federal Form 1040 or 1040A. These adjustments includepenalty on early withdrawal of savings, IRA deductions, deductions for self-employment tax and other deductions.

Column B - Enter any adjustments incurred during your period of West Virginia residency.

Column C - Enter any adjustments connected with income from West Virginia sources while you were a nonresidentof West Virginia.

The amount shown in Column A for any adjustments must be the same as reported on the federal return. Theadjustments should be allocated for Column B and Column C as described above.

Include in Column B only the portion of alimony adjustment attributable to the period of West Virginia residency.

Line 70 TOTAL ADJUSTMENTS.Enter the total of all adjustments from lines 63 through 69 for each column.

Line 71 ADJUSTED GROSS INCOME.Subtract line 70 from line 62 in each column and enter the result on this line.

Line 72 WEST VIRGINIA INCOME.Add Column B and Column C of line 71 and enter the total here.

Line 73 INCOME SUBJECT TO WEST VIRGINIA STATE TAX BUT EXEMPT FROM FEDERAL TAX.

Part-Year Residents Only. Enter any income subject to West Virginia tax but not included in federal adjusted gross income.This income will be shown as an addition to federal adjusted gross income on Schedule M.

Line 74 TOTAL WEST VIRGINIA INCOME.Add the amounts shown on lines 72 and 73 and enter the total here and on line 2 of the Nonresident/Part-YearResident Tax Calculation worksheet below the Schedule A.

Schedule A - Instructions (continued)

-35-

Line 1 Enter the amount from line 8 of Form IT-140.

Line 2 Enter the amount shown on line 9 plus line 15 of Form IT-140.

Line 3 Subtract line 2 from line 1 and enter the result.

Line 4 Enter the amount of withholding tax shown on line 13 of Form IT-140.

Line 5 Subtract line 4 from line 3 and enter the result. IF LINE 5 IS LESS THAN $600, YOU ARE NOT SUBJECT TO THEPENALTY AND NEED NOT FILE FORM IT-210.

Line 6 Multiply line 3 by ninety percent (90%) and enter the result.

Line 7 Enter your tax after credits from your 2007 West Virginia return. Your tax after credits will be line 10 reduced by the sum of line 15.

Line 8 Compare the amounts shown on lines 6 and 7. If line 7 is zero and line 3 is more than $5,000, enter the amountshown on line 6. Otherwise, enter the smaller of line 6 or line 7.

Who Must Pay the Underpayment Penalty

You may be charged a penalty if you did not have enough West Virginia state income tax withheld from your income or pay enoughestimated tax by any of the due dates. This may be true even if you are due a refund when you file your return. The penalty is computedseparately for each due date (quarter). You may owe a penalty for an earlier due date (quarter) even if you make large enoughpayments later to make up the underpayment.

You may owe the penalty if you did not pay at least the smaller of:1. 90% of your 2008 tax liability; or2. 100% of your 2007 tax liability (if you filed a 2007 return that covered a full 12 months).

Exceptions to the Penalty You will not have to pay any penalty if either of these exceptions apply:

1. You had no tax liability for 2007 and you meet ALL the following conditions:• your 2007 tax return was (or would have been had you been required to file) for a taxable year of twelve months;• you were a citizen or resident of the United States throughout the preceding taxable year;• your tax liability for 2008 is less than $5,000.

2. The total tax shown on your 2008 return minus the tax you paid through West Virginia withholding is less than $600.To determine if you meet this exception, complete lines 1 through 5, PART I. If you meet this exception, you do not haveto file Form IT-210.

If you file your tax return and pay any tax due on or before January 31, 2009, no fourth quarter penalty is due. Include the tax paid withyour return in column (d) of line 2, PART IV; this will result in no penalty due for the January 15, 2009 installment.

Special Rules for Farmers

If at least two-thirds of your gross income for 2008 was from farming sources, the following special rules apply:

1. You are only required to make one payment for the taxable year (due January 15, 2009); and2. The amount of estimated tax required to be paid (line 6) is sixty-six and two-thirds percent (66-2/3%) instead of

ninety percent (90%);3. If you fail to pay your estimated tax by January 15, but you file your return and pay the tax due on or before the first day

of March, 2009, no penalty is due.

Mark box 10 in PART I and complete PART III or only column (d) of PART IV to figure your penalty. Be sure to use .02340 instead of.06312 when calculating line 6 of PART III. When using PART IV, carry the entire figure shown on line 8 of PART I to column (d), line 1.

Waiver of Penalty

If you are subject to underpayment penalty, all or part of the penalty will be waived if the West Virginia State Tax Department determinesthat:

1. The penalty was caused by reason of casualty or disaster;2. The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable.

To request a waiver of the penalty, check the box for line 9 in PART I and enclose a signed statement explaining the reasons youbelieve the penalty should be waived (see page 27 of the return). If you have documentation substantiating your statement, enclosea copy. The Department will notify you if your request for waiver is not approved.

IT-210 - Instructions

PART I - FOR ALL FILERS

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IT-210 - Instructions (continued)PART III - SHORT METHOD You may use the short method to figure your penalty only if:

1. You made no estimated tax payments (or your only payments were West Virginia income tax withheld); or2. You paid estimated tax and the payments were made in four equal installments on the due dates.

NOTE: If any of your payments were made earlier than the due date, you may use the short method to calculate your penalty; however,using the short method may cause you to pay a higher penalty (if the payments were only a few days early, the difference is likely to bevery small).

You may not use the short method if:1. You made any estimated tax payments late; or2. You checked the box on line 11 in PART I, or used PART II (Annualized Income Worksheet).

If you can use the short method, complete lines 1 through 5 to compute your total underpayment for the year and lines 6 through 8 tocompute your penalty due. If you checked the box for line 10 in PART I because you are a farmer, the figure to use on line 6 is .02340instead of .06312.

In certain instances, the penalty due may be waived. See Waiver of Penalty (page 35) for more details.

PART IV - REGULAR METHODUse the regular method to compute your penalty if you are not eligible to use the short method.

Section A - Compute Your Underpayment

Line 1 Enter in columns (a) through (d) the amount of your required installment for the due date shown in each columnheading. For most taxpayers, this is the amount shown on line 8 of PART I divided by four. If you used PART II, enterthe amounts from line 19 of the Annualized Income Worksheet in the appropriate columns.

Line 2 Enter the estimated tax payments you made plus any West Virginia income tax withheld from your income. Incolumn (a), enter the tax payments you made by April 15, 2008, for the 2008 tax year; in column (b), enter paymentsyou made after April 15, and on or before June 16, 2008; in column (c), enter payments you made after June 16, andon or before September 15, 2008; and in column (d), enter payments you made after September 15, and on orbefore January 15, 2009.

When calculating your payment dates and the amounts to enter on line 2 of each column, apply the following rules:

Line 3 Enter any overpayment from the previous column on line 3.

Line 4 Add lines 2 and 3 in each column and enter the result on line 4.

Line 5 Add lines 7 and 8 from the previous column and enter the result in each column.

Line 6 Subtract line 5 from line 4 in each column and enter the result on line 6. If line 6 is equal to or more than line 4 in anycolumn, enter zero on line 6 in that column.

Line 7 Subtract line 4 from line 5 for any column where line 5 is more than line 4; otherwise, enter zero.

Line 8 Subtract line 6 from line 1 for any column where line 1 is more than line 6; otherwise, enter zero. If line 8 is zero forall payment periods, you do not owe a penalty. However, if you checked any box in PART I, you must file Form IT-210with your return.

Line 9 Subtract line 1 from line 6 for any column for which line 6 is more than line 1; otherwise, enter zero. Be sure to enterthe amount from line 9 on line 3 of the next column.

1. For West Virginia income tax withheld, you are considered to have paid one-fourth of these amounts on eachpayment due date, unless you check the box on line 11 in Part 1 and show otherwise.

2. Include in your estimated tax payments any overpayment from your 2007 West Virginia tax return that you electedto apply to your 2008 estimated tax. If you filed your return by the due date (including extensions), treat theoverpayment as a payment made on April 15, 2008.

3. If you file your return and pay the tax due on or before January 31, 2009, include the tax you pay with your returnin column (d) of line 2. In this case, you will not owe a penalty for the payment due January 15, 2009.

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IT-210 - Instructions (continued)Section B - Compute Your PenaltyCaution: Read the following instructions before completing Section B.

Compute the penalty by applying the appropriate rate against each underpayment on line 8. The penalty is computed for the numberof days that the underpayment remains unpaid.

The rates are established twice during each calendar year, on January 1 and July 1. If an underpayment remains unpaid for more thanone rate period, the penalty for that underpayment may be computed using more than one rate. The annual rate is nine and one-halfpercent (9.5%) from January 1, 2008 through June 30, 2009 and will require only one rate for all underpayments.

Use line 10 to compute the number of days the underpayment remains unpaid. Use line 12 to compute the actual penalty amount byapplying the proper rate to the underpayment for the number of days it was unpaid.

Each payment must be applied to the oldest outstanding underpayment. It does not matter if you designate a payment for a laterperiod. For example, if you have an underpayment for the April 15 installment period, the payment you make June 16 will first beapplied to pay off the April 15 underpayment; any remaining portion of the payment will be applied to the June 16 installment.

Also, apply the following rules:1. Show the West Virginia withholding tax attributable to each installment due date; do not list the withholding attributable on or after January 1, 2009.

2. Any balance due paid on or before April 15, 2009 with your personal income tax return is considered a payment and should be listed on line 2, column (d). For the payment date, use the date you file your return, or April 15, 2009, whichever is earlier.

Chart of Total Days Per Rate Period Rate Period Line 10 (a) 365 (b) 303 (c) 212 (d) 90

For example, if you have an underpayment on line 8, column (a), you would enter 365 in column (a) of line 10.

The following line-by-line instructions apply only to column (a) of Section B. If there is an underpayment shown in any other columnon line 8, complete lines 10 and 12 in a similar fashion.

Line 10 Enter in column (a) the total number of days from April 15, 2008 to the date of the first payment. If no payments enter 365.

Line 11 The daily penalty rate is equal to the annual interest rate applied to tax underpayments divided by 365. The annualinterest rate for underpayments is nine and one-half percent (9.5%) through June 30, 2009, resulting in a dailyrate of .000260.

Line 12 Make the computation requested and enter the result. Note that the computation calls for the “underpayment online 8”. The amount to use as the “underpayment” depends on whether or not a payment is listed.

If There Is A Payment - If the payment is more than the underpayment, apply only an amount equal to the underpayment and applythe remainder to the tax due for the next quarter. If the payment is less than your underpayment, the penalty for the remainingunderpayment will require a separate computation. Use a separate sheet of paper to show any additional computations. If There AreNo Payments - The “underpayment” is the entire amount shown on line 8.

The Following Conditions Determine If Additional Computations Are Needed For Column (a):1. The first payment was enough to reduce the underpayment to zero. There are no further computations for column (a).2. No payments. Only one computation is needed. The penalty for column (a) is line 8 multiplied by the number of days in the chart above multiplied by line 11.3. The payment did not reduce the underpayment to zero. Compute the penalty on the remaining underpayment on a separate sheet of paper. If additional payments apply, reduce the underpayment for each installment and compute the penalty on the remainder of tax due until paid or April 15, 2009, whichever is earlier.

Enter the total penalty calculation on line 12 and proceed to the next column.

Columns (b) through (d)To complete columns (b) through (d), use the same procedures as for column (a). However, apply only those payments in eachcolumn which have not been used in a previous column.

Line 13 Add all figures from line 12. Enter the sum on line 13 and on the appropriate PENALTY DUE line of your personalincome tax return.

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Filing Single, Head of Household, Widow(er) with dependent child, Married Filing Jointly

1. Federal Adjusted Gross Income (Enter the amount from line 1 of Form IT-140.) ...............................................2. Increasing West Virginia Modifications (Enter the amount from line 2 of Form IT-140.) ......................................3. Tax Exempt Interest Reported on Federal Tax Return (Enter the amount shown on line 8b of Federal Form 1040.) ..............................................................................4. Add lines 1 through 3. This is your Modified Federal Adjusted Gross Income for the Family Tax Credit ..............................................5. Enter the number of Exemptions claimed on your Federal Return. This is your family size for the Family Tax Credit. ................................................................................................ (Use the large bold number above the table that matches your family size.)6. Enter the Family Tax Credit Percentage for your family size and Modified Federal Adjusted Gross Income level from the tables on pages 38 or 39. (If the exemptions on line 5 are greater than 8, use the table for a Family Size of 8.) ........................................7. Enter Your Income Tax Due from line 8 of Form IT-140 ......................................................................................8. Multiply the amount on line 7 by the percentage shown on line 6. This is your Family Tax Credit. (Enter this amount on line 9 of Form IT-140.) ....................................................

WEST VIRGINIA FAMILY TAX CREDIT WORKSHEET

%

2008 FAMILY TAX CREDIT TABLES

3 421

875 or More6 FamilyCredit %

Modified Federal Adjusted Gross

Income FamilyCredit %






IncomeGreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

A Family Tax Credit is available to certain individuals or families that may reduce oreliminate their West Virginia personal income tax. You may be entitled to this credit ifyou meet certain income limitations and family size. Individuals who file their incometax return with zero exemptions, cannot claim the credit. In order to determine if youare eligible for this credit, complete the worksheet below.

FamilyCredit %








IncomeGreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

$ 0 $14,000 100.0%$14,000 $14,300 90.0%$14,300 $14,600 80.0%$14,600 $14,900 70.0%$14,900 $15,200 60.0%$15,200 $15,500 50.0%$15,500 $15,800 40.0%$15,800 $16,100 30.0%$16,100 $16,400 20.0%$16,400 $16,700 10.0%$16,700 0.0%

$ 0 $10,400 100.0%$10,400 $10,700 90.0%$10,700 $11,000 80.0%$11,000 $11,300 70.0%$11,300 $11,600 60.0%$11,600 $11,900 50.0%$11,900 $12,200 40.0%$12,200 $12,500 30.0%$12,500 $12,800 20.0%$12,800 $13,100 10.0%$13,100 0.0%

$ 0$17,600$17,900$18,200$18,500$18,800$19,100$19,400$19,700$20,000$20,300

$17,600$17,900$18,200$18,500$18,800$19,100$19,400$19,700$20,000$20,300

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%

0.0%

$ 0$21,200$21,500$21,800$22,100$22,400$22,700$23,000$23,300$23,600$23,900

$21,200$21,500$21,800$22,100$22,400$22,700$23,000$23,300$23,600$23,900

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%

0.0%

$ 0$24,800$25,100$25,400$25,700$26,000$26,300$26,600$26,900$27,200$27,500

$24,800$25,100$25,400$25,700$26,000$26,300$26,600$26,900$27,200$27,500

$ 0$28,400$28,700$29,000$29,300$29,600$29,900$30,200$30,500$30,800$31,100

$28,400$28,700$29,000$29,300$29,600$29,900$30,200$30,500$30,800$31,100

$ 0$32,000$32,300$32,600$32,900$33,200$33,500$33,800$34,100$34,400$34,700

$32,000$32,300$32,600$32,900$33,200$33,500$33,800$34,100$34,400$34,700

$ 0$35,600$35,900$36,200$36,500$36,800$37,100$37,400$37,700$38,000$38,300

$35,600$35,900$36,200$36,500$36,800$37,100$37,400$37,700$38,000$38,300

-39-

Married Filing Separately(See Worksheet on Page 38)

2008 FAMILY TAX CREDIT TABLES

3 421

875 or More6 FamilyCredit %








IncomeGreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

FamilyCredit %








IncomeGreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

GreaterThan

Equal ToOr

Less Than

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%

0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%

0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%

0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%

0.0%

100.0%90.0%80.0%70.0%60.0%50.0%40.0%30.0%20.0%10.0%

0.0%

$ 0$5,200$5,350$5,500$5,650$5,800$5,950$6,100$6,250$6,400$6,550

$5,200$5,350$5,500$5,650$5,800$5,950$6,100$6,250$6,400$6,550

$ 0$7,000$7,150$7,300$7,450$7,600$7,750$7,900$8,050$8,200$8,350

$7,000$7,150$7,300$7,450$7,600$7,750$7,900$8,050$8,200$8,350

$ 0$8,800$8,950$9,100$9,250$9,400$9,550$9,700$9,850$10,000$10,150

$8,800$8,950$9,100$9,250$9,400$9,550$9,700$9,850$10,000$10,150

$ 0$10,600$10,750$10,900$11,050$11,200$11,350$11,500$11,650$11,800$11,950

$10,600$10,750$10,900$11,050$11,200$11,350$11,500$11,650$11,800$11,950

$ 0$12,400$12,550$12,700$12,850$13,000$13,150$13,300$13,450$13,600$13,750

$12,400$12,550$12,700$12,850$13,000$13,150$13,300$13,450$13,600$13,750

$ 0$14,200$14,350$14,500$14,650$14,800$14,950$15,100$15,250$15,400$15,550

$14,200$14,350$14,500$14,650$14,800$14,950$15,100$15,250$15,400$15,550

$ 0$16,000$16,150$16,300$16,450$16,600$16,750$16,900$17,050$17,200$17,350

$16,000$16,150$16,300$16,450$16,600$16,750$16,900$17,050$17,200$17,350

$ 0$17,800$17,950$18,100$18,250$18,400$18,550$18,700$18,850$19,000$19,150

$17,800$17,950$18,100$18,250$18,400$18,550$18,700$18,850$19,000$19,150

You may be eligible to claim the low-income earned income exclusion if you received earned income (see definition) during the taxable year and: (1) Your filing status is single, married filing jointly, head of household or widow(er) with a dependent child and your federal adjusted gross

income is $10,000 or less; or (2) Your filing status is married filing separately and your federal adjusted gross income is $5,000 or less.

This exclusion may be taken even if you are claimed as a dependent on someone else’s return.

EARNED INCOME includes wages, salaries, tips and other employee compensation. Earned Income also includes any net taxable earningsfrom self-employment reported on the federal Schedule C.

EARNED INCOME does not include interest, dividends, and retirement income in the form of pensions or annuities and any other incomethat is not employee compensation. Earned income does not include income received for services provided by an individual while he or she isan inmate at a penal institution.

a. Enter your Federal Adjusted Gross Income from line 1 of Form IT-140 ..............................................................If line a is greater than $10,000 ($5,000 if married filing separate returns), you arenot eligible for the exclusion. STOP HERE.

b. List the source and amount of your earned income. Enter the total amount on line b

c. Maximum exclusion. Enter $5,000 if your filing status is married filing separately; otherwise, enter $10,000...d. Enter the smaller of the amounts shown on line b and line c here and on line 5 of Form IT-140 .......................

WORKSHEETa

bcd

WEST VIRGINIA LOW-INCOME EARNED INCOME EXCLUSIONINSTRUCTIONS

-40-

Purchaser’s Use Tax is a 6 percent tax on the use of tangible personal property or services in West Virginia where Sales Tax hasnot been paid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-statepurchases, telephone purchases originating out-of-state, TV shopping networks and other purchases of taxable items. A creditwill be granted for any sales tax paid to another state not to exceed the West Virginia Use Tax liability. This amount cannot exceed6% of line 1; 4% of line 2 or 3% of line 3.

1. Taxable Property Or Services Subject to 6% Use Tax2. Taxable Food Purchased On Or Prior To 7-1-2008 Subject To 4% Use Tax3. Taxable Food Purchased On Or After 7-1-2008 Subject To 3% Use Tax4. 6 Percent Use Tax (Line 1 X .06)5. 4 Percent Use Tax (Line 2 X .04)6. 3 Percent Use Tax (Line 3 X .03)7. SUBTOTAL (Add lines 4, 5 and 6)8. Sales/Use Tax Paid To Other States9. Tax Due (Lines 7 minus line 8) Enter here and on line 11 of Form IT-140.

WORKSHEET

INSTRUCTIONS

WEST VIRGINIA PURCHASER’S USE TAX

If line 7 is greater than line 10, enter the amount on line 7 here and on line 2 of the Tax Credit Recap Schedule(Homestead Excess Property Tax Credit). If line 10 is the greater amount, enter 0 (zero) here and enter theamount on line 10 on line 1 of the Tax Credit Recap Schedule (Senior Citizen Tax Credit for Property Tax Paid).

1. Enter the total West Virginia property tax paid on your owner-occupied home during 2008 ................ (Attach a copy of your tax receipt(s) or 1099 statement)

2. Enter your Federal Adjusted Gross Income (e.g., form 1040, 1040A or 1040EZ) ..................................a. Enter the amount of increasing income modifications reported on Line 34 of Schedule M. ..................b. Enter federal tax exempt income (line 3, Schedule B, form 1040 or line 3, Schedule 1, form 1040A) ..c. Enter amount received in 2008 in the form of earnings replacement insurance (e.g., Workers’ Compensation benefits) ............................................................................................d. Enter the amount of Social Security benefits received that are NOT included in your

Federal Adjusted Income .....................................................................................................................

3. Add amount on lines 2a, 2b, 2c and 2d ..............................................................................................................

4. Total Gross Income: Add amount entered on Line 2 and Line 3. ......................................................................

5. Multiply amount on Line 4 by 4% (0.04) and enter the result. ..............................................................................

6. Is the amount on Line 1 greater than the amount on Line 5?[ ] Yes. Continue to Line 7 below[ ] No. Stop – you are not eligible for this tax credit

7. Subtract the amount on Line 5 from the amount on Line 1 and enter the result or $1,000, whichever is lower. .........

8. Are you eligible for the local homestead property tax exemption?[ ] Yes. Continue to Line 9 below[ ] No. Carry the amount on line 7 to Line 2 of the Tax Credit Recap Schedule on page 16.

9. Is your federal adjusted gross income (amount on line 2 above) less than $15,600 for a household of 1 personor $21,000 for a household of 2 [Add $5,400 for each additional person in the household]?

[ ] Yes. Continue to Line 10 below[ ] No. Carry the amount on line 7 to Line 2 of the Tax Credit Recap Schedule on page 16.

10. Enter the tax credit amount from your Form SCTC-1 here ...................................................................................

11.

WEST VIRGINIA HOMESTEAD EXCESS PROPERTY TAX CREDITBeginning with tax year 2008, there is a new refundable personal income tax credit for real property taxes paid in excessof your income. The maximum refundable tax credit is $1,000.00. You must complete the schedule below to determinethe amount of your credit.

WV/HEPTC-1

$$$

( )

You may claim the Senior Citizen Tax Credit for Property Tax Paid or the Homestead Excess Property Tax Credit, but not both.

NOTE:

-41-

Senior Citizens Refundable Credit InformationIf you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the HomesteadExemption program administered at the county level, you may be entitled to claim a refundable state income taxcredit. The credit is based on the amount of ad valorem property taxes paid on the first $20,000, or portion thereof,of the taxable assessed value over the $20,000 Homestead Exemption.

The refundable income tax credit eligibility is restricted to those who participate in the Homestead ExemptionProgram through the County Assessor’s office and meet the following criteria:

1. You must owe and pay a property tax liability on the homestead exemption eligiblehome (i.e. the assessed value of the eligible home must be greater than $20,000prior to the application of the homestead exemption) and;

2. Your Federal Adjusted Gross Income must meet the low-income test. FEDERALADJUSTED GROSS INCOME means the income reported on your federal tax return(e.g., form 1040, 1040A or 1040EZ).

If you were NOT required to file a Federal Tax Return, complete the following income worksheet to determine yourincome for the year. DO NOT INCLUDE SOCIAL SECURITY BENEFITS.

Compare the amount of your Federal Adjusted Gross Income or the calculated Federal Adjusted Gross Income (lineI above) to the number of people in your household listed on the table below to determine if you meet the low-incometest. If your income is equal to or less than the amounts shown below, you may be allowed to claim the credit. Enterthe number of people in your household and your income amount in the spaces indicated on the WV/SCTC-1.

People in Household 150% of Poverty People in Household 150% of Poverty Guideline Guideline

1 $15,600 3 $26,400 2 $21,000 4 $31,800

**For each additional person, add $5,400

If you meet all of the required criteria as listed above, you may claim this refundable credit by completing the WestVirginia Personal Income Tax return (IT 140). However, before you claim this credit on the Tax Credit Recapschedule, you should complete the worksheet for another available credit called the West Virginia HomesteadExcess Property Tax Credit found on page 40 to determine which credit will give you the larger refund. You cannotclaim both credits.

If you are entitled to claim the refundable Senior Citizen Tax Credit, you must file the West Virginia tax return toreceive your refund.

A. Wages, salaries, tips received ............................................................................................ A .B. Interest and dividend income ............................................................................................. B.C. Alimony received ................................................................................................................. C.D. Taxable pensions and annuities ........................................................................................ D.E. Unemployment compensation ........................................................................................... E.F. Other income (include capital gains, gambling, winnings, farm income, etc.) ............... F.G. Add lines A through F ......................................................................................................... G.H. Adjustments to income (i.e. alimony paid, IRA, etc.) ......................................................... H. I. Line G minus Line H. (Calculated Federal Adjusted Gross Income) ................................ I.

__________________________________________________________________________________________________________________________________________________________________________________________________

INCOME WORKSHEET

INSTRUCTIONS

1. Complete the top half portion of the West Virginia IT-140 (page 13).2. Enter the amount of credit from the WV/SCTC-1 on line 1 of the Tax Credit Recap Schedule (page 16).3. Enter this same amount on lines 15, 17, 19, 23, and 27 of the IT-140 (page 14).4. Sign, date your return and enclose form WV/SCTC-1.5. Mail to the address for “Refund” shown beneath the signature lines on page 14.

-42-

45350 45400 189845400 45450 190145450 45500 190445500 45550 190745550 45600 191045600 45650 191345650 45700 191645700 45750 191945750 45800 192245800 45850 1925

45850 45900 192845900 45950 193145950 46000 193446000 46050 193746050 46100 194046100 46150 194346150 46200 194646200 46250 194946250 46300 195246300 46350 1955

46350 46400 195846400 46450 196146450 46500 196446500 46550 196746550 46600 197046600 46650 197346650 46700 197646700 46750 197946750 46800 198246800 46850 1985

0 25 025 50 150 75 275 100 3

100 200 5200 300 8300 400 11400 500 14500 600 17600 700 20

700 800 23800 900 26900 1000 29

1000 1100 321100 1200 351200 1300 381300 1400 411400 1500 441500 1600 471600 1700 50

1700 1800 531800 1900 561900 2000 592000 2100 622100 2200 652200 2300 682300 2400 712400 2500 742500 2600 772600 2700 80

2700 2800 832800 2900 862900 3000 893000 3100 923100 3200 953200 3300 983300 3400 1013400 3500 1043500 3600 1073600 3700 110

3700 3800 1133800 3900 1163900 4000 1194000 4100 1224100 4200 1254200 4300 1284300 4400 1314400 4500 1344500 4600 1374600 4700 140

4700 4800 1434800 4900 1464900 5000 1495000 5100 1525100 5200 1555200 5300 1585300 5400 1615400 5500 1645500 5600 1675600 5700 170

5700 5800 1735800 5900 1765900 6000 1796000 6100 1826100 6200 1856200 6300 1886300 6400 1916400 6500 1946500 6600 1976600 6700 200

7700 7800 2337800 7900 2367900 8000 2398000 8100 2428100 8200 2458200 8300 2488300 8400 2518400 8500 2548500 8600 2578600 8700 260

8700 8800 2638800 8900 2668900 9000 2699000 9100 2729100 9200 2759200 9300 2789300 9400 2819400 9500 2849500 9600 2879600 9700 290

9700 9800 2939800 9900 2969900 10000 299

10000 10100 30210100 10200 30610200 10300 31010300 10400 31410400 10500 31810500 10600 32210600 10700 326

10700 10800 33010800 10900 33410900 11000 33811000 11100 34211100 11200 34611200 11300 35011300 11400 35411400 11500 35811500 11600 36211600 11700 366

11700 11800 37011800 11900 37411900 12000 37812000 12100 38212100 12200 38612200 12300 39012300 12400 39412400 12500 39812500 12600 40212600 12700 406

12700 12800 41012800 12900 41412900 13000 41813000 13100 42213100 13200 42613200 13300 43013300 13400 43413400 13500 43813500 13600 44213600 13700 446

13700 13800 45013800 13900 45413900 14000 45814000 14100 46214100 14200 46614200 14300 47014300 14400 47414400 14500 47814500 14600 48214600 14700 486

14700 14800 49014800 14900 49414900 15000 49815000 15100 50215100 15200 50615200 15300 51015300 15400 51415400 15500 51815500 15600 52215600 15700 526

15700 15800 53015800 15900 53415900 16000 53816000 16100 54216100 16200 54616200 16300 55016300 16400 55416400 16500 55816500 16600 56216600 16700 566

16700 16800 57016800 16900 57416900 17000 57817000 17100 58217100 17200 58617200 17300 59017300 17400 59417400 17500 59817500 17600 60217600 17700 606

17700 17800 61017800 17900 61417900 18000 61818000 18100 62218100 18200 62618200 18300 63018300 18400 63418400 18500 63818500 18600 64218600 18700 646

18700 18800 65018800 18900 65418900 19000 65819000 19100 66219100 19200 66619200 19300 67019300 19400 67419400 19500 67819500 19600 68219600 19700 686

19700 19800 69019800 19900 69419900 20000 69820000 20100 70220100 20200 70620200 20300 71020300 20400 71420400 20500 71820500 20600 72220600 20700 726

20700 20800 73020800 20900 73420900 21000 73821000 21100 74221100 21200 74621200 21300 75021300 21400 75421400 21500 75821500 21600 76221600 21700 766

21700 21800 77021800 21900 77421900 22000 77822000 22100 78222100 22200 78622200 22300 79022300 22400 79422400 22500 79822500 22600 80222600 22700 806

22700 22800 81022800 22900 81422900 23000 81823000 23100 82223100 23200 82623200 23300 83023300 23400 83423400 23500 83823500 23600 84223600 23700 846

23700 23800 85023800 23900 85423900 24000 85824000 24100 86224100 24200 86624200 24300 87024300 24400 87424400 24500 87824500 24600 88224600 24700 886

24700 24800 89024800 24900 89424900 25000 89825000 25060 90125060 25120 90425120 25180 90725180 25240 90925240 25300 91225300 25360 91525360 25420 918

25420 25480 92025480 25540 92325540 25600 92625600 25660 92825660 25720 93125720 25780 93425780 25840 93625840 25900 93925900 25960 94225960 26020 945

26020 26080 94726080 26140 95026140 26200 95326200 26260 95526260 26320 95826320 26380 96126380 26440 96326440 26500 96626500 26560 96926560 26620 972

26620 26680 97426680 26740 97726740 26800 98026800 26860 98226860 26920 98526920 26980 98826980 27040 99027040 27100 99327100 27160 99627160 27220 999

27220 27280 100127280 27340 100427340 27400 100727400 27460 100927460 27520 101227520 27580 101527580 27640 101727640 27700 102027700 27760 102327760 27820 1026

27820 27880 102827880 27940 103127940 28000 103428000 28060 103628060 28120 103928120 28180 104228180 28240 104428240 28300 104728300 28360 105028360 28420 1053

28420 28480 105528480 28540 105828540 28600 106128600 28660 106328660 28720 106628720 28780 106928780 28840 107128840 28900 107428900 28960 107728960 29020 1080

29020 29080 108229080 29140 108529140 29200 108829200 29260 109029260 29320 109329320 29380 109629380 29440 109829440 29500 110129500 29560 110429560 29620 1107

29620 29680 110929680 29740 111229740 29800 111529800 29860 111729860 29920 112029920 29980 112329980 30040 112530040 30100 112830100 30160 113130160 30220 1134

30220 30280 113630280 30340 113930340 30400 114230400 30460 114430460 30520 114730520 30580 115030580 30640 115230640 30700 115530700 30760 115830760 30820 1161

30820 30880 116330880 30940 116630940 31000 116931000 31060 117131060 31120 117431120 31180 117731180 31240 117931240 31300 118231300 31360 118531360 31420 1188

31420 31480 119031480 31540 119331540 31600 119631600 31660 119831660 31720 120131720 31780 120431780 31840 120631840 31900 120931900 31960 121231960 32020 1215

32020 32080 121732080 32140 122032140 32200 122332200 32260 122532260 32320 122832320 32380 123132380 32440 123332440 32500 123632500 32560 123932560 32620 1242

32620 32680 124432680 32740 124732740 32800 125032800 32860 125232860 32920 125532920 32980 125832980 33040 126033040 33100 126333100 33160 126633160 33220 1269

33220 33280 127133280 33340 127433340 33400 127733400 33460 127933460 33520 128233520 33580 128533580 33640 128733640 33700 129033700 33760 129333760 33820 1296

35020 35080 135235080 35140 135535140 35200 135835200 35260 136035260 35320 136335320 35380 136635380 35440 136835440 35500 137135500 35560 137435560 35620 1377

35620 35680 137935680 35740 138235740 35800 138535800 35860 138735860 35920 139035920 35980 139335980 36040 139536040 36100 139836100 36160 140136160 36220 1404

36220 36280 140636280 36340 140936340 36400 141236400 36460 141436460 36520 141736520 36580 142036580 36640 142236640 36700 142536700 36760 142836760 36820 1431

36820 36880 143336880 36940 143636940 37000 143937000 37060 144137060 37120 144437120 37180 144737180 37240 144937240 37300 145237300 37360 145537360 37420 1458

37420 37480 146037480 37540 146337540 37600 146637600 37660 146837660 37720 147137720 37780 147437780 37840 147637840 37900 147937900 37960 148237960 38020 1485

38020 38080 148738080 38140 149038140 38200 149338200 38260 149538260 38320 149838320 38380 150138380 38440 150338440 38500 150638500 38560 150938560 38620 1512

6700 6800 2036800 6900 2066900 7000 2097000 7100 2127100 7200 2157200 7300 2187300 7400 2217400 7500 2247500 7600 2277600 7700 230

33820 33880 129833880 33940 130133940 34000 130434000 34060 130634060 34120 130934120 34180 131234180 34240 131434240 34300 131734300 34360 132034360 34420 1323

34420 34480 132534480 34540 132834540 34600 133134600 34660 133334660 34720 133634720 34780 133934780 34840 134134840 34900 134434900 34960 134734960 35020 1350

38620 38680 151438680 38740 151738740 38800 152038800 38860 152238860 38920 152538920 38980 152838980 39040 153039040 39100 153339100 39160 153639160 39220 1539

39220 39280 154139280 39340 154439340 39400 154739400 39460 154939460 39520 155239520 39580 155539580 39640 155739640 39700 156039700 39760 156339760 39820 1566

39820 39880 156839880 39940 157139940 40000 157440000 40050 157740050 40100 158040100 40150 158340150 40200 158640200 40250 158940250 40300 159240300 40350 1595

40350 40400 159840400 40450 160140450 40500 160440500 40550 160740550 40600 161040600 40650 161340650 40700 161640700 40750 161940750 40800 162240800 40850 1625

40850 40900 162840900 40950 163140950 41000 163441000 41050 163741050 41100 164041100 41150 164341150 41200 164641200 41250 164941250 41300 165241300 41350 1655

41350 41400 165841400 41450 166141450 41500 166441500 41550 166741550 41600 167041600 41650 167341650 41700 167641700 41750 167941750 41800 168241800 41850 1685

41850 41900 168841900 41950 169141950 42000 169442000 42050 169742050 42100 170042100 42150 170342150 42200 170642200 42250 170942250 42300 171242300 42350 1715

42350 42400 171842400 42450 172142450 42500 172442500 42550 172742550 42600 173042600 42650 173342650 42700 173642700 42750 173942750 42800 174242800 42850 1745

TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOMETAXABLE INCOME TAXABLE INCOME

42850 42900 174842900 42950 175142950 43000 175443000 43050 175743050 43100 176043100 43150 176343150 43200 176643200 43250 176943250 43300 177243300 43350 1775

43350 43400 177843400 43450 178143450 43500 178443500 43550 178743550 43600 179043600 43650 179343650 43700 179643700 43750 179943750 43800 180243800 43850 1805

43850 43900 180843900 43950 181143950 44000 181444000 44050 181744050 44100 182044100 44150 182344150 44200 182644200 44250 182944250 44300 183244300 44350 1835

44350 44400 183844400 44450 184144450 44500 184444500 44550 184744550 44600 185044600 44650 185344650 44700 185644700 44750 185944750 44800 186244800 44850 1865

44850 44900 186844900 44950 187144950 45000 187445000 45050 187745050 45100 188045100 45150 188345150 45200 188645200 45250 188945250 45300 189245300 45350 1895

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

2008 TAX TABLEBASED ON TAXABLE INCOME

Taxpayers whose filing status is "1" or “2” and with taxable income of $100,000 or less may use this tax table. Taxpayers whose filing status isMarried Filing Separately cannot use this tax table. Rate Schedule II found on page 44 must be used. Make sure the taxable incomeis LESS than and NOT equal to the income shown in the "LESS THAN" column.

-43-

62850 62900 296262900 62950 296562950 63000 2968

58850 58900 270858900 58950 271158950 59000 271459000 59050 271759050 59100 272059100 59150 272359150 59200 272659200 59250 272959250 59300 273259300 59350 2735

59350 59400 273859400 59450 274159450 59500 274459500 59550 274759550 59600 275059600 59650 275359650 59700 275659700 59750 275959750 59800 276259800 59850 2765

59850 59900 276859900 59950 277159950 60000 277460000 60050 277760050 60100 278060100 60150 278360150 60200 278660200 60250 279060250 60300 279360300 60350 2796

2008 TAX TABLE(continued)

54850 54900 246854900 54950 247154950 55000 247455000 55050 247755050 55100 248055100 55150 248355150 55200 248655200 55250 248955250 55300 249255300 55350 2495

55350 55400 249855400 55450 250155450 55500 250455500 55550 250755550 55600 251055600 55650 251355650 55700 251655700 55750 251955750 55800 252255800 55850 2525

60350 60400 279960400 60450 280360450 60500 280660500 60550 280960550 60600 281260600 60650 281660650 60700 281960700 60750 282260750 60800 282560800 60850 2829

60850 60900 283260900 60950 283560950 61000 283861000 61050 284261050 61100 284561100 61150 284861150 61200 285161200 61250 285561250 61300 285861300 61350 2861

61350 61400 286461400 61450 286861450 61500 287161500 61550 287461550 61600 287761600 61650 288161650 61700 288461700 61750 288761750 61800 289061800 61850 2894

61850 61900 289761900 61950 290061950 62000 290362000 62050 290762050 62100 291062100 62150 291362150 62200 291662200 62250 292062250 62300 292362300 62350 2926

62350 62400 292962400 62450 293362450 62500 293662500 62550 293962550 62600 294262600 62650 294662650 62700 294962700 62750 295262750 62800 295562800 62850 2959

67350 67400 325467400 67450 325867450 67500 326167500 67550 326467550 67600 326767600 67650 327167650 67700 327467700 67750 327767750 67800 328067800 67850 3284

67850 67900 328767900 67950 329067950 68000 329368000 68050 329768050 68100 330068100 68150 330368150 68200 330668200 68250 331068250 68300 331368300 68350 3316

68350 68400 331968400 68450 332368450 68500 332668500 68550 332968550 68600 333268600 68650 333668650 68700 333968700 68750 334268750 68800 334568800 68850 3349

68850 68900 335268900 68950 335568950 69000 335869000 69050 336269050 69100 336569100 69150 336869150 69200 337169200 69250 337569250 69300 337869300 69350 3381

69350 69400 338469400 69450 338869450 69500 339169500 69550 339469550 69600 339769600 69650 340169650 69700 340469700 69750 340769750 69800 341069800 69850 3414

69850 69900 341769900 69950 342069950 70000 342370000 70050 342770050 70100 343070100 70150 343370150 70200 343670200 70250 344070250 70300 344370300 70350 3446

70350 70400 344970400 70450 345370450 70500 345670500 70550 345970550 70600 346270600 70650 346670650 70700 346970700 70750 347270750 70800 347570800 70850 3479

TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME TAXABLE INCOMETAXABLE INCOME TAXABLE INCOME

46850 46900 198846900 46950 199146950 47000 199447000 47050 199747050 47100 200047100 47150 200347150 47200 200647200 47250 200947250 47300 201247300 47350 2015

47350 47400 201847400 47450 202147450 47500 202447500 47550 202747550 47600 203047600 47650 203347650 47700 203647700 47750 203947750 47800 204247800 47850 2045

47850 47900 204847900 47950 205147950 48000 205448000 48050 205748050 48100 206048100 48150 206348150 48200 206648200 48250 206948250 48300 207248300 48350 2075

48350 48400 207848400 48450 208148450 48500 208448500 48550 208748550 48600 209048600 48650 209348650 48700 209648700 48750 209948750 48800 210248800 48850 2105

48850 48900 210848900 48950 211148950 49000 211449000 49050 211749050 49100 212049100 49150 212349150 49200 212649200 49250 212949250 49300 213249300 49350 2135

49350 49400 213849400 49450 214149450 49500 214449500 49550 214749550 49600 215049600 49650 215349650 49700 215649700 49750 215949750 49800 216249800 49850 2165

49850 49900 216849900 49950 217149950 50000 217450000 50050 217750050 50100 218050100 50150 218350150 50200 218650200 50250 218950250 50300 219250300 50350 2195

50350 50400 219850400 50450 220150450 50500 220450500 50550 220750550 50600 221050600 50650 221350650 50700 221650700 50750 221950750 50800 222250800 50850 2225

50850 50900 222850900 50950 223150950 51000 223451000 51050 223751050 51100 224051100 51150 224351150 51200 224651200 51250 224951250 51300 225251300 51350 2255

51350 51400 225851400 51450 226151450 51500 226451500 51550 226751550 51600 227051600 51650 227351650 51700 227651700 51750 227951750 51800 228251800 51850 2285

51850 51900 228851900 51950 229151950 52000 229452000 52050 229752050 52100 230052100 52150 230352150 52200 230652200 52250 230952250 52300 231252300 52350 2315

52350 52400 231852400 52450 232152450 52500 232452500 52550 232752550 52600 233052600 52650 233352650 52700 233652700 52750 233952750 52800 234252800 52850 2345

52850 52900 234852900 52950 235152950 53000 235453000 53050 235753050 53100 236053100 53150 236353150 53200 236653200 53250 236953250 53300 237253300 53350 2375

53350 53400 237853400 53450 238153450 53500 238453500 53550 238753550 53600 239053600 53650 239353650 53700 239653700 53750 239953750 53800 240253800 53850 2405

53850 53900 240853900 53950 241153950 54000 241454000 54050 241754050 54100 242054100 54150 242354150 54200 242654200 54250 242954250 54300 243254300 54350 2435

54350 54400 243854400 54450 244154450 54500 244454500 54550 244754550 54600 245054600 54650 245354650 54700 245654700 54750 245954750 54800 246254800 54850 2465

55850 55900 252855900 55950 253155950 56000 253456000 56050 253756050 56100 254056100 56150 254356150 56200 254656200 56250 254956250 56300 255256300 56350 2555

56350 56400 255856400 56450 256156450 56500 256456500 56550 256756550 56600 257056600 56650 257356650 56700 257656700 56750 257956750 56800 258256800 56850 2585

56850 56900 258856900 56950 259156950 57000 259457000 57050 259757050 57100 260057100 57150 260357150 57200 260657200 57250 260957250 57300 261257300 57350 2615

57350 57400 261857400 57450 262157450 57500 262457500 57550 262757550 57600 263057600 57650 263357650 57700 263657700 57750 263957750 57800 264257800 57850 2645

57850 57900 264857900 57950 265157950 58000 265458000 58050 265758050 58100 266058100 58150 266358150 58200 266658200 58250 266958250 58300 267258300 58350 2675

58350 58400 267858400 58450 268158450 58500 268458500 58550 268758550 58600 269058600 58650 269358650 58700 269658700 58750 269958750 58800 270258800 58850 2705

63000 63050 297263050 63100 297563100 63150 297863150 63200 298163200 63250 298563250 63300 298863300 63350 2991

63350 63400 299463400 63450 299863450 63500 300163500 63550 300463550 63600 300763600 63650 301163650 63700 301463700 63750 301763750 63800 302063800 63850 3024

63850 63900 302763900 63950 303063950 64000 303364000 64050 303764050 64100 304064100 64150 304364150 64200 304664200 64250 305064250 64300 305364300 64350 3056

64350 64400 305964400 64450 306364450 64500 306664500 64550 306964550 64600 307264600 64650 307664650 64700 307964700 64750 308264750 64800 308564800 64850 3089

64850 64900 309264900 64950 309564950 65000 309865000 65050 310265050 65100 310565100 65150 310865150 65200 311165200 65250 311565250 65300 311865300 65350 3121

65350 65400 312465400 65450 312865450 65500 313165500 65550 313465550 65600 313765600 65650 314165650 65700 314465700 65750 314765750 65800 315065800 65850 3154

65850 65900 315765900 65950 316065950 66000 316366000 66050 316766050 66100 317066100 66150 317366150 66200 317666200 66250 318066250 66300 318366300 66350 3186

66350 66400 318966400 66450 319366450 66500 319666500 66550 319966550 66600 320266600 66650 320666650 66700 320966700 66750 321266750 66800 321566800 66850 3219

66850 66900 322266900 66950 322566950 67000 322867000 67050 323267050 67100 323567100 67150 323867150 67200 324167200 67250 324567250 67300 324867300 67350 3251

70850 70900 348270900 70950 348570950 71000 348871000 71050 349271050 71100 349571100 71150 349871150 71200 350171200 71250 350571250 71300 350871300 71350 3511

71350 71400 351471400 71450 351871450 71500 352171500 71550 352471550 71600 352771600 71650 353171650 71700 353471700 71750 353771750 71800 354071800 71850 3544

71850 71900 354771900 71950 355071950 72000 355372000 72050 355772050 72100 356072100 72150 356372150 72200 356672200 72250 357072250 72300 357372300 72350 3576

72350 72400 357972400 72450 358372450 72500 358672500 72550 358972550 72600 359272600 72650 359672650 72700 359972700 72750 360272750 72800 360572800 72850 3609

72850 72900 361272900 72950 361572950 73000 361873000 73050 362273050 73100 362573100 73150 362873150 73200 363173200 73250 363573250 73300 363873300 73350 3641

73350 73400 364473400 73450 364873450 73500 365173500 73550 365473550 73600 365773600 73650 366173650 73700 366473700 73750 366773750 73800 367073800 73850 3674

73850 73900 367773900 73950 368073950 74000 368374000 74050 368774050 74100 369074100 74150 369374150 74200 369674200 74250 370074250 74300 370374300 74350 3706

74350 74400 370974400 74450 371374450 74500 371674500 74550 371974550 74600 372274600 74650 372674650 74700 372974700 74750 373274750 74800 373574800 74850 3739

74850 74900 374274900 74950 374574950 75000 374875000 75050 375275050 75100 375575100 75150 375875150 75200 376175200 75250 376575250 75300 376875300 75350 3771

75350 75400 377475400 75450 377875450 75500 378175500 75550 378475550 75600 378775600 75650 379175650 75700 379475700 75750 379775750 75800 380075800 75850 3804

75850 75900 380775900 75950 381075950 76000 381376000 76050 381776050 76100 382076100 76150 382376150 76200 382676200 76250 383076250 76300 383376300 76350 3836

76350 76400 383976400 76450 384376450 76500 384676500 76550 384976550 76600 385276600 76650 385676650 76700 385976700 76750 386276750 76800 386576800 76850 3869

76850 76900 387276900 76950 387576950 77000 387877000 77050 388277050 77100 388577100 77150 388877150 77200 389177200 77250 389577250 77300 389877300 77350 3901

77350 77400 390477400 77450 390877450 77500 391177500 77550 391477550 77600 391777600 77650 392177650 77700 392477700 77750 392777750 77800 393077800 77850 3934

77850 77900 393777900 77950 394077950 78000 394378000 78050 394778050 78100 395078100 78150 395378150 78200 395678200 78250 396078250 78300 396378300 78350 3966

78350 78400 396978400 78450 397378450 78500 397678500 78550 397978550 78600 398278600 78650 398678650 78700 398978700 78750 399278750 78800 399578800 78850 3999

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

-44-

Use this schedule if you checked box 1 or box 2 under “FILING STATUS”Single, Head of household, Widow(er) with dependent child and Married filing jointly

RA

TE S

CH

EDU

LE I

of excess over $10,000of excess over $25,000of excess over $40,000of excess over $60,000

With a taxable income of $117,635EXAMPLE

Use this schedule if you checked box 3 under "FILING STATUS"Married filing separately

2008 TAX RATE SCHEDULES

But less than−$25,000$40,000$60,000

At least−$10,000$25,000$40,000$60,000

$ 300.00 plus 4%$ 900.00 plus 4.5%$1,575.00 plus 6%$2,775.00 plus 6.5%

RA

TE S

CH

EDU

LE II

of excess over $ 5,000of excess over $12,500of excess over $20,000of excess over $30,000

But less than−$12,500$20,000$30,000

At least−$ 5,000$12,500$20,000$30,000

$ 150.00 plus 4%$ 450.00 plus 4.5%$ 787.50 plus 6%$1,387.50 plus 6.5%

. . . . . . .

. . . . . . .

. . . . . . .

. . . . . . .

With a taxable income of $118,460EXAMPLE

Less than $5,000 . . . . . . . . . . . . . . . . 3% of the taxable income

Less than $10,000 . . . . . . . . . . . . . . . . 3% of the taxable income

. . . . . . .

. . . . . . .

. . . . . . .

. . . . . . .

97750 97800 523097800 97850 523497850 97900 523797900 97950 524097950 98000 524398000 98050 524798050 98100 525098100 98150 525398150 98200 525698200 98250 5260

98250 98300 526398300 98350 526698350 98400 526998400 98450 527398450 98500 527698500 98550 527998550 98600 528298600 98650 528698650 98700 528998700 98750 5292

98750 98800 529598800 98850 529998850 98900 530298900 98950 530598950 99000 530899000 99050 531299050 99100 531599100 99150 531899150 99200 532199200 99250 5325

99250 99300 532899300 99350 533199350 99400 533499400 99450 533899450 99500 534199500 99550 534499550 99600 534799600 99650 535199650 99700 535499700 99750 5357

99750 99800 536099800 99850 536499850 99900 536799900 99950 537099950 100000 5373

AtLeast

LessThan

YourTax Is

TAXABLE INCOME

AtLeast

LessThan

YourTax Is

TAXABLE INCOME

AtLeast

LessThan

YourTax Is

TAXABLE INCOME

AtLeast

LessThan

YourTax Is

TAXABLE INCOME TAXABLE INCOME TAXABLE INCOME

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

AtLeast

LessThan

YourTax Is

TAXABLE INCOME

AtLeast

LessThan

YourTax Is

TAXABLE INCOME

78850 78900 400278900 78950 400578950 79000 400879000 79050 401279050 79100 401579100 79150 401879150 79200 402179200 79250 402579250 79300 402879300 79350 4031

79350 79400 403479400 79450 403879450 79500 404179500 79550 404479550 79600 404779600 79650 405179650 79700 405479700 79750 405779750 79800 406079800 79850 4064

79850 79900 406779900 79950 407079950 80000 407380000 80050 407780050 80100 408080100 80150 408380150 80200 408680200 80250 409080250 80300 409380300 80350 4096

80350 80400 409980400 80450 410380450 80500 410680500 80550 410980550 80600 411280600 80650 411680650 80700 411980700 80750 412280750 80800 412580800 80850 4129

80850 80900 413280900 80950 413580950 81000 413881000 81050 414281050 81100 414581100 81150 414881150 81200 415181200 81250 415581250 81300 415881300 81350 4161

81350 81400 416481400 81450 416881450 81500 417181500 81550 4174

81550 81600 417781600 81650 418181650 81700 418481700 81750 418781750 81800 419081800 81850 419481850 81900 419781900 81950 420081950 82000 420382000 82050 4207

82050 82100 421082100 82150 421382150 82200 421682200 82250 422082250 82300 422382300 82350 422682350 82400 422982400 82450 423382450 82500 423682500 82550 4239

82550 82600 424282600 82650 424682650 82700 424982700 82750 425282750 82800 425582800 82850 425982850 82900 426282900 82950 426582950 83000 426883000 83050 4272

83050 83100 427583100 83150 427883150 83200 428183200 83250 428583250 83300 428883300 83350 429183350 83400 429483400 83450 429883450 83500 430183500 83550 4304

83550 83600 430783600 83650 431183650 83700 431483700 83750 431783750 83800 432083800 83850 432483850 83900 432783900 83950 433083950 84000 433384000 84050 4337

84050 84100 434084100 84150 434384150 84200 434684200 84250 4350

84250 84300 435384300 84350 435684350 84400 435984400 84450 436384450 84500 436684500 84550 436984550 84600 437284600 84650 437684650 84700 437984700 84750 4382

84750 84800 438584800 84850 438984850 84900 439284900 84950 439584950 85000 439885000 85050 440285050 85100 440585100 85150 440885150 85200 441185200 85250 4415

85250 85300 441885300 85350 442185350 85400 442485400 85450 442885450 85500 443185500 85550 443485550 85600 443785600 85650 444185650 85700 444485700 85750 4447

85750 85800 445085800 85850 445485850 85900 445785900 85950 446085950 86000 446386000 86050 446786050 86100 447086100 86150 447386150 86200 447686200 86250 4480

86250 86300 448386300 86350 448686350 86400 448986400 86450 449386450 86500 449686500 86550 449986550 86600 450286600 86650 450686650 86700 450986700 86750 4512

86750 86800 451586800 86850 451986850 86900 452286900 86950 4525

86950 87000 452887000 87050 453287050 87100 453587100 87150 453887150 87200 454187200 87250 454587250 87300 454887300 87350 455187350 87400 455487400 87450 4558

87450 87500 456187500 87550 456487550 87600 456787600 87650 457187650 87700 457487700 87750 457787750 87800 458087800 87850 458487850 87900 458787900 87950 4590

87950 88000 459388000 88050 459788050 88100 460088100 88150 460388150 88200 460688200 88250 461088250 88300 461388300 88350 461688350 88400 461988400 88450 4623

88450 88500 462688500 88550 462988550 88600 463288600 88650 463688650 88700 463988700 88750 464288750 88800 464588800 88850 464988850 88900 465288900 88950 4655

88950 89000 465889000 89050 466289050 89100 466589100 89150 466889150 89200 467189200 89250 467589250 89300 467889300 89350 468189350 89400 468489400 89450 4688

89450 89500 469189500 89550 469489550 89600 469789600 89650 4701

89650 89700 470489700 89750 470789750 89800 471089800 89850 471489850 89900 471789900 89950 472089950 90000 472390000 90050 472790050 90100 473090100 90150 4733

90150 90200 473690200 90250 474090250 90300 474390300 90350 474690350 90400 474990400 90450 475390450 90500 475690500 90550 475990550 90600 476290600 90650 4766

90650 90700 476990700 90750 477290750 90800 477590800 90850 477990850 90900 478290900 90950 478590950 91000 478891000 91050 479291050 91100 479591100 91150 4798

91150 91200 480191200 91250 480591250 91300 480891300 91350 481191350 91400 481491400 91450 481891450 91500 482191500 91550 482491550 91600 482791600 91650 4831

91650 91700 483491700 91750 483791750 91800 484091800 91850 484491850 91900 484791900 91950 485091950 92000 485392000 92050 485792050 92100 486092100 92150 4863

92150 92200 486692200 92250 487092250 92300 487392300 92350 4876

92350 92400 487992400 92450 488392450 92500 488692500 92550 488992550 92600 489292600 92650 489692650 92700 489992700 92750 490292750 92800 490592800 92850 4909

92850 92900 491292900 92950 491592950 93000 491893000 93050 492293050 93100 492593100 93150 492893150 93200 493193200 93250 493593250 93300 493893300 93350 4941

93350 93400 494493400 93450 494893450 93500 495193500 93550 495493550 93600 495793600 93650 496193650 93700 496493700 93750 496793750 93800 497093800 93850 4974

93850 93900 497793900 93950 498093950 94000 498394000 94050 498794050 94100 499094100 94150 499394150 94200 499694200 94250 500094250 94300 500394300 94350 5006

94350 94400 500994400 94450 501394450 94500 501694500 94550 501994550 94600 502294600 94650 502694650 94700 502994700 94750 503294750 94800 503594800 94850 5039

94850 94900 504294900 94950 504594950 95000 504895000 95050 5052

95050 95100 505595100 95150 505895150 95200 506195200 95250 506595250 95300 506895300 95350 507195350 95400 507495400 95450 507895450 95500 508195500 95550 5084

95550 95600 508795600 95650 509195650 95700 509495700 95750 509795750 95800 510095800 95850 510495850 95900 510795900 95950 511095950 96000 511396000 96050 5117

96050 96100 512096100 96150 512396150 96200 512696200 96250 513096250 96300 513396300 96350 513696350 96400 513996400 96450 514396450 96500 514696500 96550 5149

96550 96600 515296600 96650 515696650 96700 515996700 96750 516296750 96800 516596800 96850 516996850 96900 517296900 96950 517596950 97000 517897000 97050 5182

97050 97100 518597100 97150 518897150 97200 519197200 97250 519597250 97300 519897300 97350 520197350 97400 520497400 97450 520897450 97500 521197500 97550 5214

97550 97600 521797600 97650 522197650 97700 522497700 97750 5227

$ 57,635.00 Income in excess of $60,000 x .065 Tax Rate $60,000 and above$ 3,746.28 Tax on the excess $57,635 + 2,775.00 Tax on $60,000$ 6,521.00 Total Tax on $117,635 (Round to the nearest whole dollar)

$ 88,460.00 Income in excess of $30,000 x .065 Tax Rate $30,000 and above$ 5,750.00 Tax on the excess $88,460 + 1,387.50 Tax on $30,000$ 7,138.00 Total Tax on $118,460 (Round to the nearest whole dollar)

2008 TAX TABLE continued