West Virginia AGI additions and subtractions

Additions:
Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax
Interest or dividend income on state and local bonds other than bonds from West Virginia sources
Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax
Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax
Other income deducted from federal adjusted gross income but subject to state tax
Withdrawals from a WV Prepaid Tuition/Savings Plan Trust Funds NOT used for payment of qualifying expenses
ABLE ACT withdrawals NOT used for qualifying expenses
West Virginia Jumpstart Savings Program withdrawals NOT used for qualifying expenses

Subtractions
Interest or dividends on U.S. obligations
Certain federal law enforcement retirement
Any west virginia state or local police, deputy sheriffs’ or firemen’s retirement <=2000
Military retirement
Other retirement modifications <= 2000
(WEST VIRGINIA TEACHERS’ RETIREMENT AND WEST VIRGINIA PUBLIC EMPLOYEES’ RETIREMENT
FEDERAL RETIREMENT)
Social security benefits (when AGI of a married couple filing a joint return <= $100,000, or a single(head of house hold, widow(er), married individual filing a separate return <= $50,000)
Assets held by subchapter s corporation
Active duty military pay
Active military separation
Refunds of state and local income taxes
Contributions to the West Virginia prepaid tuition trust
Railroad retirement
Long-term care insurance
IRC 1341 repayments (when income repaid >= 3000)
Autism modification
ABLE ACT Achieving a Better Life Experience account
West Virginia jumpstart savings program deposits made
PBGC modification Pension Benefit Guaranty Modification
Qualified opportunity zone business income
Senior citizen or disability deduction (age >= 65 or disabled)
Surviving spouse deduction

Form: https://tax.wv.gov/Documents/PIT/2022/PersonalIncomeTaxFormsAndInstructions.2022.pdf#page=23
(https://tax.wv.gov/Documents/PIT/2022/PersonalIncomeTaxFormsAndInstructions.2022.pdf)

Legal code: https://code.wvlegislature.gov/11-21-12/