Military Retirement Pay Full State Income Tax Exemption
100% exemption of military retirement pay, SBP, RCSBP, and RSFPP annuities from WV state income tax.
Who qualifies
- Available to any veteran
- West Virginia residency
How to apply
Varies by retirement pay (~$1,000-$2,500/yr)
Apply through the official West Virginia agency.
Open applicationDetails
Eligibility
Any veteran receiving military retirement pay from the regular Armed Forces, Reserves, National Guard, U.S. Public Health Service Commissioned Corps, or NOAA Commissioned Officer Corps. No age or income threshold. Effective for tax years beginning January 1, 2019 and onward.
Covers
Full exemption of military retirement pay from WV state income tax. Also exempts SBP, RCSBP, and RSFPP annuities.
Estimated value
A typical E-7 retiree saves roughly $1,000-$2,500/year in state tax.
How to apply
Claim on WV Personal Income Tax Return (IT-140) as a modification reducing federal adjusted gross income.
Always confirm current rates and rules with the West Virginia state agency before applying.
Other West Virginia Tax Benefits
Disabled Veteran Real Property Tax Credit (90-100% Rating)
Refundable income tax credit equal to 100% of property taxes paid on the primary residence for veterans rated 90-100%.
Full property tax refund ($500-$1,500+/yr)
Homestead Property Tax Exemption (100% P&T)
$20,000 reduction in assessed value of the homestead for property tax purposes for totally disabled veterans.
~$200-$400/yr
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