W. Va. Code R. § 110-21A-3
Current through Register Vol. XLI, No. 50, December 13, 2024
Eligible taxpayers may deduct earned income from federal adjusted gross income to the extent it is included in federal adjusted gross income as set forth in Section 4 of this rule in order to determine the taxpayer's West Virginia taxable income.
W. Va. Code R. § 110-21A-3