Updated October 5, 2026. Quick answer: West Virginia starts from the federal figure. A full-year resident enters federal adjusted gross income on Form IT-140, line 1, which already reflects the federal HSA deduction. For nonresidents and part-year residents, the State Tax Department’s 2025 instructions for Schedule A, line 21, name the “health savings account deduction” and say the Column A amount “must be the same as reported on the federal return”. The 2026 federal HSA limits are $4,400 for self-only coverage and $8,750 for family coverage.
West Virginia HSA tax treatment at a glance
| Item | What the documents say |
|---|---|
| Contributions | Full-year residents: already in federal adjusted gross income on Form IT-140, line 1. Nonresidents and part-year residents: Schedule A, line 21, Column A, in the same amount as reported on the federal return |
| Earnings | Not stated in the documents read |
| Distributions | Not stated in the documents read |
| Where it is reported | Form IT-140, line 1 (federal adjusted gross income); Schedule A, line 21 for nonresidents and part-year residents (other adjustments included in federal adjusted gross income) |
| Federal HSA limits, 2026 | $4,400 self-only; $8,750 family |
| Source | West Virginia State Tax Department; IRS Revenue Procedure 2025-19 |
What the West Virginia documents say
The 2025 IT-140 instructions for Schedule A, line 21, Other Adjustments Included in Federal Adjusted Gross Income, tell the filer to “Enter the adjustments to income reported on Federal Form 1040”. The list that follows includes the health savings account deduction. Schedule A is marked “To Be Completed By Nonresidents and Part-Year Residents Only”; a full-year resident starts from federal adjusted gross income on Form IT-140, line 1.
Column A is the full-year amount, and it “must be the same as reported on the federal return”. Column B is for adjustments during the period of West Virginia residency, and Column C is for adjustments connected with West Virginia-source income of a nonresident.
Earnings, distributions and the rest
The instructions name no HSA add-back and do not say how West Virginia treats HSA earnings or distributions. This page does not infer a rule beyond the line 21 text.
A worked example at the 2026 family limit
An illustration, not a return: a West Virginia resident for the full year with family coverage who makes the 2026 federal family limit of $8,750 as a deductible contribution has it inside the federal adjusted gross income entered on Form IT-140, line 1; a part-year resident would enter the same amount in Column A of Schedule A, line 21 that appears on the federal return. That is $4,350 more than the self-only limit of $4,400 would allow.
What a mover should know
Every figure on this page is West Virginia’s own rule. If you moved during the year, or live in one state and work in another, check each state’s page and return, because the documents read here describe only West Virginia and none of them settles a part-year or two-state case. The federal side is the same everywhere: see CMG’s 2026 HSA contribution limits page, and state tax on HSA contributions for the other states checked.
What the documents do not say
- The instructions read are for tax year 2025 and the HSA deduction appears in a list within Schedule A, line 21, not in a stand-alone rule. No West Virginia statute is cited, and earnings and distributions are not addressed.
Common mistakes
- Entering a Schedule A, line 21 amount in Column A that differs from the federal return; the instructions say it must be the same.
- Assuming the answer for one state applies to another, or that the state answer changes the federal limits.
Related: 2026 HSA contribution limits, state tax on HSA contributions, West Virginia retirement taxes, and how West Virginia taxes 401(k) and IRA withdrawals.
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Answer againSources
- West Virginia Personal Income Tax Forms & Instructions: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf
- Revenue Procedure 2025-19 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-19.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.