Article: 50429

Overview 

If you are a West Virginia resident who is permanently and totally disabled, you may qualify for special tax benefits. To claim them, you must complete the WV – Certification of Permanent and Total Disability (Schedule H) as part of your state return. 

What Is the Certification of Permanent and Total Disability? 

Schedule H is used to confirm that you (or your spouse, if filing jointly) meet West Virginia’s definition of permanent and total disability. 

• A taxpayer is considered permanently and totally disabled if they cannot engage in any substantial gainful activity due to a medically determined physical or mental condition. 

• The disability must be expected to last continuously for at least 12 months or result in death. 

This certification ensures you qualify for certain exemptions or deductions available under West Virginia law. 

Who Should File Schedule H? 

You may need to complete Schedule H if: 

• You are permanently and totally disabled, or 

• Your spouse (on a joint return) is permanently and totally disabled, and 

• You are claiming disability-related tax benefits or exclusions on your WV return. 

Note: Medical certification or proof of disability (such as a Social Security Administration determination) may be required to substantiate the claim. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: “I’d like to see the forms I’ve filled out or search for a form.” 

3. In the dropdown menu, select West Virginia. 

4. Click on the General tab. 

5. Click on “Certification of Permanent and Total Disability (Schedule H)” to open the form. 

6. Enter all applicable information.  

7. Click ‘Save‘ once complete. 

Additional Resources 

For more details, definitions, and instructions, see the official state guidance: West Virginia IT-140 Instructions (2024) – Certification of Permanent and Total Disability, Page 15 (PDF)