W. Va. Code R. § 110-21-36

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-21-36 - West Virginia Personal Exemptions Of A Nonresident Individual

36.1. A nonresident individual is allowed the same number of personal exemptions for State income tax purposes as for federal income tax purposes. A nonresident individual shall be permitted the same West Virginia exemptions as are permitted under W. Va. Code '11-21-16 and Section 16 of these regulations provided that such exemptions shall be the product of the amount allowed as a personal exemption for a West Virginia resident multiplied by the ratio which the nonresident's West Virginia source income bears to that nonresident individual's federal adjusted gross income for the taxable year.

36.1.1. Example. - X, a taxpayer entitled to claim one (1) federal exemption, has West Virginia source income of ten thousand dollars ($10,000) and federal adjusted gross income of fifty thousand dollars ($50,000). Pursuant to W. Va. Code '11-21-16(a) and Subsection 16.1 of this regulation the amount of the personal exemption to be multiplied by the ratio of the nonresident's West Virginia source income is two thousand dollars ($2,000). Thus, the amount of personal exemption to be claimed on the nonresident return equals four hundred dollars ($400) ($2000 X $10,000/$50,000 = $400).

36.2. Husband And Wife (Both Nonresidents). - Where a husband and wife file a joint federal return and also a joint State return, the same number of personal exemptions are allowed on the joint State return as on the joint federal return. Similarly, where a husband and wife file separate federal returns, the same number of personal exemptions are allowed on the separate State nonresident returns of each spouse as on the respective separate federal returns. If, however, a husband and wife file a joint federal return but separate State returns, each of them is entitled to a West Virginia exemption for each federal exemption to which he or she would be separately entitled had they filed separate federal returns.

36.3. In no event shall the amount per exemption allowed for a nonresident individual under W. Va. Code '11-21-36 and this regulation exceed the amount allowed per exemption for a resident individual under W. Va. Code '11-21-16 and Section 16 of these regulations.

W. Va. Code R. § 110-21-36