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WEST VIRGINIA POLICE, DEPUTY SHERIFF S OR FIREMEN S PENSION The State of West Virginia does not impose an income tax on the retirement income received from any West Virginia state or local police, deputy sheriffs or firemens retirement system, including any survivorship annuities. A full deduction is allowed by completing Schedule M. Enter this amount here.
WEST VIRGINIA TEACHERS RETIREMENT, WEST VIRGINIA PUBLIC EMPLOYEES RETIREMENT AND FEDERAL RETIREMENT The modification for pensions and annuities received from the West Virginia Public Employees Retirement System, the West Virginia Teachers Retirement System and Federal Retirement is limited to a maximum of $2,000 and should be re-ported on Schedule M. Enter this amount here. MILITARY RETIREMENT The Tax Code provides two separate decreasing modifications for military retirement pensions, one for a maximum of $2,000 and another for a maximum of $20,000. Therefore, military retirees may claim a decreasing modification of $22,000 or the total amount of military pension, whichever is less.
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