West Virginia Military and Veteran Benefits
Division of Motor Vehicles (DMV) Benefits
Health and Insurance Benefits
Parks and Recreation Benefits
West Virginia Military Resource Locator
U.S. Department of Veterans Affairs (VA) Facilities
Summary of West Virginia Military and Veteran Benefits: West Virginia offers special benefits for military Service members and Veterans including State Tax Exemptions, State Employment Preferences, Education and Tuition Assistance, Special Vehicle Tags, as well as Hunting and Fishing License privileges. Eligibility for some benefits may depend on residency, military component and Veteran disability status.
State Benefit Highlights and Eligibility
What are my West Virginia Military and Veteran State Tax Benefits?
Active Duty Military Pay Subtracted From West Virginia Gross Income for State Tax Purposes: Active duty military pay received by West Virginia National Guard and Reserve forces for service in Operation Enduring Freedom or domestic security duty as the result of a federal order to active duty can be subtracted from federal adjusted gross income when filing West Virginia state taxes.
For taxable years beginning after December 31, 2012, active duty military pay received by a resident individual who is on active duty for thirty continuous days or more in the Armed Forces of the United States, the National Guard or Armed Forces reserve is an authorized modification reducing federal adjusted gross income for the taxable year in which the individual has separated from active military service, but only to the extent the active duty military pay is included in federal adjusted gross income for the taxable year in which it is received. [ West Virginia Tax Code, Chapter 11, Article 21, Section 12e]
Retired Military Pay West Virginia State Tax Benefits: Effective January 1, 2018 West Virginia exempts all military pension income. Taxable years beginning after December 31, 2017, military retirement income, including retirement income from the regular Armed Forces, Reserves and National Guard paid by the United States or by this state after December 31, 2017, including any survivorship annuities, to the extent included in federal adjusted gross income for the taxable year shall be subtracted from federal adjusted gross income for West Virginia State Income Tax Purposes..
Who is eligible for Retired Military Pay West Virginia State Tax Benefits? Military retirees and surviving beneficiaries are eligible for the subtraction from gross income.
Non-resident Military Spouses West Virginia State Tax Exemption: Due to the passage of the Military Spouses Residency Relief Act in November of 2009, Spouses of military Service members may be exempt from West Virginia income tax on wages received from services performed in West Virginia.
Which Non-resident Military Spouses are Exempt from West Virginia State Taxes? Spouses may be exempt if (a) the Service member is present in West Virginia in compliance with military orders; (b) the Spouse is in West Virginia solely to be with the Service member; and (c) the Spouse maintains domicile in another state.
West Virginia State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the Armed Forces should not be included in taxable income if any of the following conditions apply:
You were entitled to receive a disability payment before September 25, 1975
You were a member of the military (active or reserves) or were under a binding written commitment to become a member on September 24, 1975
You receive disability payments for a combat-related injury. This is a personal injury or sickness that:
Resulted directly from armed conflict
Took place while you were engaged in extra-hazardous service
Took place under conditions simulating, including training exercises such as maneuvers, or
Was caused by an instrumentality of war
You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it (the exclusion under this condition equals the amount you would be entitled to from the VA)
West Virginia State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation: Dependency and Indemnity Compensation (DIC) is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-related injury or disease.