West Virginia Schedule M (2026): Lines 33 and 47 Line by Line

Updated October 19, 2026. Quick answer: Schedule M is the page of the West Virginia IT-140 where decreasing and increasing modifications to federal adjusted gross income are listed. Line 33 is the Other Retirement Modification for West Virginia teachers’ and public employees’ retirement and for federal retirement. Line 47 is the senior citizen or disability deduction. The total of the decreasing lines goes to line 3 of the IT-140.

What this form does

The booklet’s own description of the schedule is “Complete Schedule M to report increasing or decreasing modifications to your federal adjusted gross income”. It is printed in the West Virginia IT-140 booklet, and it is the page where a retiree reports the pension modifications that West Virginia lists separately from the federal return.

This page covers the two retirement-related areas of the decreasing section: line 33 for certain pension systems, and line 47 for taxpayers who are 65 or older or disabled. For the state overview see West Virginia retirement taxes and whether West Virginia taxes pensions; the federal side of pension amounts is explained at Form 1040 line 5a and 5b.

Who it applies to

For line 33 the instructions limit each category by plan, not by age: “Regardless of age”. Line 33(a) covers amounts received from “The West Virginia Teachers’ Retirement System and/or The West Virginia Public Employees’ Retirement System”, and line 33(b) covers amounts “received from Federal Retirement and not already deducted on line 30”.

For line 47 the instructions state the age and disability condition: “Taxpayers MUST be at least age 65 OR certified as permanently and totally disabled to receive this deduction”. They add a rule for joint returns: “ONLY THE INCOME OF THE SPOUSE WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE MODIFICATION”. The booklet’s summary for older taxpayers reads “an individual who was 65 before the end of the taxable year may be eligible for certain modifications”.

The lines, one by one

Two more instruction sentences explain how line 47 is claimed. For an older taxpayer: “Taxpayers age 65 or older have to enter their year of birth in the space provided and complete boxes (a) through (d) of the table in order to claim the deduction”. For the disability version: “The Disability Deduction can be claimed by taxpayers under age 65 who have been medically certified as unable to engage in any substantial gainful activity due to physical or mental impairment”.

The booklet explains the boxes this way: “Enter all income (for each spouse, if joint return) not reported on lines 35 through 48” for box (c), and for the result, “Subtract BOX (d) from BOX (c) for each”. Documentation rules for the pension lines are in the same instructions: “1099-R must be included with return”. Your payer’s statement is described in 1099-R boxes.

The figures the form prints

Two dollar limits sit inside single sentences of the instructions. On line 33 the booklet says “Do not enter more than $2,000” for each category, and “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”. On line 47 the form’s column (c) heading reads “NOT TO EXCEED $8000”, and the booklet’s overview of older or disabled taxpayers says the modifications reduce income “up to $8,000”.

Where the result goes next

Both lines are added into the totals at the bottom of the decreasing section. The form says “Add lines 29 through 48 for each column” and then “Enter here and on line 3 of FORM IT-140”. The IT-140 instructions for that line read “Enter the Total Subtractions from income shown on Schedule M (page 4)”. The state pages on 401(k) and IRA withdrawals in West Virginia cover how other retirement income is treated, and the federal starting point for IRA amounts is Form 1040 line 4a and 4b.

Edition and line numbers

This page reads West Virginia 2025 IT-140 Personal Income Tax Forms and Instructions (with Schedule M) for tax year 2025, the current file the West Virginia State Tax Department served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.

Common mistakes

• Entering more than the line 33 cap across both categories. The instructions say “Combined amounts of 33a and 33b must not exceed $2,000.”
• Counting the income of a spouse who does not qualify for line 47. The instructions say “ONLY THE INCOME OF THE SPOUSE WHO MEETS THE ELIGIBILITY REQUIREMENTS QUALIFIES FOR THE MODIFICATION”.
• Leaving off the pension statement. The instructions say “1099-R must be included with return”.

Related: West Virginia retirement taxes, whether West Virginia taxes pensions, 401(k) and IRA withdrawals in West Virginia, Form 1040 line 5a and 5b, and 1099-R boxes.

Sources

• West Virginia 2025 IT-140 Personal Income Tax Forms and Instructions (with Schedule M), West Virginia State Tax Department: tax.wv.gov
• Related official page (not quoted): West Virginia State Tax Department, Individuals forms page: tax.wv.gov

Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.