Schedule E - Form IT-140 - Credit for Income Tax Paid to Another State - 2025

Sep 19, 2026

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A 2025 Schedule E for Form IT-140 documents the instructions and computation steps for claiming credit for income tax paid to another state. It requires completing a separate Schedule E for each state and retaining withholding and information statements from the other return. It also sets residency-based rules, including limits for nonresidents and part-year residents, and prohibits credit for city, township, borough, or other political subdivision taxes. It lists how to enter move-in and move-out dates and compute credit using income tax totals, net income derived, limitation, alternative taxable income, and the final total credit used on the tax credit recap schedule.

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Pages1

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Residency status

Credit eligibility rules

Move date entry

Credit computation lines (1–10)

Schedule E Form IT-140 CREDIT FOR INCOME TAX PAID TO ANOTHER STATE 2025 A Separate Schedule E must be completed for each state for which credit is claimed. You must maintain any information or withholding statements provided by the other state tax return in your files. In lieu of a return you may maintain an information statement and the withholding statements provided by the partnership, limited liability company or S-Corporations. No credit is allowed for income tax imposed by a city, township, borough, or any other political subdivision of a state or any other country. | | RESIDENCY STATUS
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 Part-year residents cannot claim credit for taxes paid to another state unless that states' income is included in WV taxable income on SCHEDULE A. | | | | --- | --- | --- | --- | | | | 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 | | | ENTER THE DATE OF YOUR MOVE: MM DD YYYY | | | | | 1 INCOME TAX COMPUTED ON YOUR 2025 RETURN. DO NOT REPORT TAX WITHHELD
STATE ABBREVIATION 1 .00 2 WEST VIRGINIA TOTAL INCOME TAX DUE (LINE 8 OF FORM IT-140) 2 .00 3 NET INCOME DERIVED FROM ABOVE STATE INCLUDED IN WEST VIRGINIA TOTAL INCOME 3 .00 4 TOTAL WEST VIRGINIA ADJUSTED GROSS INCOME
(RESIDENTS–FORM IT-140, LINE 4. PART-YEAR RESIDENTS-SCHEDULE A, LINE 26) 4 .00 5 LIMITATION OF CREDIT (LINE 2 MULTIPLIED BY LINE 3 DIVIDED BY LINE 4) 5 .00 6 ALTERNATIVE WEST VIRGINIA TAXABLE INCOME
RESIDENTS – SUBTRACT LINE 3 FROM LINE 7, FORM IT-140
PART-YEAR RESIDENTS – SUBTRACT LINE 3 FROM LINE 4 6 .00 7 ALTERNATIVE WEST VIRGINIA TOTAL INCOME TAX (APPLY THE TAX RATE SCHEDULE TO THE AMOUNT SHOWN ON LINE 6) 7 .00 8 LIMITATION OF CREDIT (LINE 2 MINUS LINE 7) 8 .00 9 MAXIMUM CREDIT (LINE 2 MINUS THE SUM OF LINES 2 THROUGH 26 OF THE TAX CREDIT RECAP SCHEDULE) 9 .00 10 TOTAL CREDIT (SMALLEST OF LINES 1,2, 5, 8, OR 9) ENTER HERE AND ON LINE 1 OF THE TAX CREDIT RECAP SCHEDULE 10 .00 | | | |

FAQs

When must a separate Schedule E be completed?

Complete a separate Schedule E for each state for which credit is claimed.

Are credits allowed for income taxes imposed by a city or other local political subdivision?

No credit is allowed for income tax imposed by a city, township, borough, or any other political subdivision.

What residency situations are covered in the residency status section?

The form distinguishes resident, nonresident who did not maintain a residence in West Virginia during the year, and part-year residents, with specific limitations for part-year residents.

Sep 19, 2026

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