Source: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=6
Pages 6-6, text extracted with pdftotext (poppler), reading order.

Schedule
M
W
Form IT-140

MODIFICATIONS
TO ADJUSTED GROSS INCOME

Modifications Decreasing Federal Adjusted Gross Income
47.	

(a)
Year of
birth
(65 or older)

(b)
Year of
disability

(c)
Income not included
in lines 35 to 46
(NOT TO EXCEED $8000)

You
Spouse

2025

Column A (You)

(d)
Add
lines 29
through 34

Column B (Spouse)

Subtract line 47 column (d) from (c)
(If less than zero, enter zero)

.00

.00

.00

.00

.00 47

.00

48.	Surviving spouse deduction (instructions on page 28) ....................................................

48

.00

.00

49.	Add lines 29 through 48 for each column .......................................................................

49

.00

.00

50. Total Subtractions (line 49, Col A plus line 49,Col B) Enter here and on line 3 of FORM IT-140 .............................

.00

Modifications Increasing Federal Adjusted Gross Income
Do not provide negative amounts in this section.

51.	Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax

51

.00

52.	Interest or dividend income on state and local bonds other than bonds from West Virginia sources ...........

52

.00

53.	Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax...................

53

.00

54.	Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax

54

.00

55.	Other income deducted from federal adjusted gross income but subject to state tax ..................................

55

.00

56.	 Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses

56

.00

57.	ABLE Act withdrawals NOT used for qualifying expenses .........................................................................

57

.00

58.	West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses .............................

58

.00
.00

This line is intentionally left blank. Do no use unless directed. .........................................................................
59. TOTAL ADDITIONS (Add lines 51 through 58). Enter here and on Line 2 of Form IT-140 ..........................

.00

*P40202504W*
P

–4–

59

4

0

2

0

2

5

0

4

W

