W. Va. Code R. § 110-21-16
Current through Register Vol. XLI, No. 49, December 6, 2024
Section 110-21-16 - West Virginia Personal Exemptions Of A Resident Individual16.1. In General. - A resident individual is allowed a West Virginia exemption of two thousand dollars ($2,000) for each exemption for which said individual is entitled to a deduction for the taxable year for federal income tax purposes. The number of personal exemptions to be claimed on a resident individual's State income tax return shall be the same as the number of personal exemptions claimed on his or her federal income tax return unless otherwise provided in this regulation.16.2. Husband And Wife. 16.2.1. Where a husband and wife determine their federal income tax liability by filing a joint federal return and also determine their West Virginia income tax liability by filing a joint State return, they shall be entitled to claim the same number of personal exemptions on their joint State return as claimed on their joint federal return for the taxable year.16.2.2. Where a husband and wife determine their federal income tax liability by filing separate federal returns and also determine their West Virginia income tax liability by filing separate State returns, each spouse shall be entitled to claim the same number of personal exemptions on his or her separate State return as claimed on the respective separate federal return for the taxable year.16.2.3. Where a husband and wife determine their federal income tax liability by filing a joint federal return but determine their West Virginia income tax liability by filing separate State returns, each spouse shall be entitled to claim a West Virginia personal exemption for each federal exemption to which he or she would have been entitled to claim had their federal income taxes been determined on separate federal returns for the taxable year.16.2.4. The amount of each West Virginia exemption allowed under Subsections 16.2.1, 16.2.2 or 16.2.3 shall be two thousand dollars ($2,000).16.3. Surviving Spouse. 16.3.1. Additional Exemption. - A surviving spouse shall be allowed one additional exemption of two thousand dollars ($2,000) for each of the two (2) taxable years which follow the year in which the death of the spouse occurred.16.3.2. Surviving Spouse Defined. - For purposes of W. Va. Code '11-21-16 and this regulation surviving spouse means a taxpayer whose spouse died during the taxable year prior to the taxable year for which the annual return is being filed and who has not remarried at any time before the end of the taxable year for which the annual return is being filed.16.3.3. Example. - Taxpayer's Spouse dies on January 15, 1988. As of December 31, 1989, the taxpayer has not remarried. For tax year 1989 this taxpayer is entitled to claim an additional exemption as provided under Subsection 16.3.1. This additional exemption will also be available for tax year 1990 provided that this taxpayer has not remarried as of December 31, 1990.16.4. $500 Exemption For Certain Dependents. - Notwithstanding any provision in this regulation to the contrary, a resident individual whose exemption for federal income tax purposes is zero by virtue of Section 151(d)(2) of the Internal Revenue Code of 1986, as amended, is entitled to claim a single West Virginia exemption in the amount of five hundred dollars ($500). 16.4.1. As a general rule, a resident individual is entitled to claim the same number of exemptions on his or her State income tax return as claimed on the federal income tax return for the taxable year. Under Section 151(d)(2) of the Internal Revenue Code of 1986, as amended, an individual with respect to whom a deduction is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins is prohibited from claiming an exemption for himself or herself on his or her federal return. Where Section 151(d)(2) of the Internal Revenue Code is applicable, a West Virginia exemption of five hundred dollars ($500) shall be allowed.W. Va. Code R. § 110-21-16