I made a mistake on my West Virginia state return
do I need to file an amended return?
Form IT-140X.
To file an amended return with West Virginia, after efiling with our software, you will log into your return and use the AMEND THIS RETURN link. If you did not file your originial return with us, you will select AMEND A RETURN on the home page at www.olt.com
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 Virginia amended return.
If you are changing your filing status from married filing jointly to married filing separately or from married filing separately to married filing jointly, you must do so in compliance with federal guidelines. If your original return was filed jointly and you are amending to file separately, your spouse must also file a separate return.
If the amended return is filed after the due date, interest and penalty for late payment will be charged on any additional tax due. An additional penalty will be assessed if you fail to report any change to your federal return within the prescribed time.
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