West Virginia Form SCTC-A is the standalone filing that lets Homestead Exemption participants claim a refundable credit for the property taxes they paid, without having to file a full state income tax return. It is built for one specific group: homeowners who are not required to file a federal income tax return and whose household income falls below the state’s limit. The West Virginia Tax Division mails the pre-printed form to eligible homeowners each January, and you must file that original copy, either online through MyTaxes or by mail, by April 15.
Who Can Use SCTC-A
Three conditions have to line up before you can file this form.
First, you need the Homestead Exemption. Under West Virginia Code 11-6B-3, homeowners who are 65 or older, or permanently and totally disabled, can exempt the first $20,000 of their home’s assessed value from property taxes. You have to have been a West Virginia resident for two consecutive calendar years before the tax year and use the home as your primary residence.1West Virginia Legislature. West Virginia Code 11-6B-3 – Twenty Thousand Dollar Homestead Exemption Allowed You apply once through your county assessor, and the exemption renews automatically each year while you stay eligible.
Second, your home’s assessed value has to be greater than $20,000 before the exemption is applied. The credit reimburses property taxes paid on the taxable value that remains above the exemption, so if your home is assessed at $20,000 or less, you already owe no property taxes and there is nothing to refund.2West Virginia Tax Division. 2025 West Virginia Personal Income Tax Forms and Instructions
Third, your household income must fall below a threshold tied to federal poverty guidelines. For the 2025 tax year, the limits were $23,475 for a one-person household, $31,725 for two, $39,975 for three, and $48,225 for four, with $8,250 added for each additional person.3West Virginia Tax Division. Senior Citizens Tax Credit The figures shift each year with the federal guidelines, so check the current table on the Tax Division’s Senior Citizens Tax Credit page before you file.
One important detail about counting income on SCTC-A: because you are filing this form only if you are not required to file a federal return, you do not include Social Security benefits in your household total.2West Virginia Tax Division. 2025 West Virginia Personal Income Tax Forms and Instructions Pensions, interest, dividends, and any wages earned by anyone in the household still count.
If you are required to file a federal return, SCTC-A on its own is not the right path. You would instead file a full West Virginia IT-140 and attach SCTC-A to it, with the credit amount from Part III going on line 18 of the IT-140.3West Virginia Tax Division. Senior Citizens Tax Credit
Use the Original Form the State Mails You
The Tax Division sends the pre-printed SCTC-A to Homestead Exemption participants each January. You must file that original. Forms downloaded as blanks or generated by tax preparation software will get your credit denied.2West Virginia Tax Division. 2025 West Virginia Personal Income Tax Forms and Instructions
Lost it, or never received one? Call Taxpayer Services at 304-558-3333, toll-free 1-800-982-8297, and request a duplicate rather than trying to recreate the form yourself.4Berkeley County, West Virginia. Residents to Receive Senior Citizen Tax Credit Notices
Filling Out the Three Parts
Part I is personal information. Enter your Social Security number, your spouse’s if applicable, and the number of people living in your household. If either spouse died during the tax year, enter the date of death. If you want direct deposit rather than a paper check, this is where you put your routing and account numbers.2West Virginia Tax Division. 2025 West Virginia Personal Income Tax Forms and Instructions
Part II is household income. Check the box indicating you are not required to file a federal return, then complete the income lines under that box. Add up income for everyone in the household, and leave Social Security benefits out.
Part III calculates the credit itself, based on the property taxes you paid on up to the first $20,000 of taxable assessed value above the Homestead Exemption.
How Much the Credit Actually Covers
The refundable credit equals the property taxes you paid on up to the first $20,000 of taxable assessed value. A working example: if your home is assessed at $35,000, the Homestead Exemption removes the first $20,000, leaving $15,000 taxable, and the credit reimburses the tax you paid on that $15,000. If your home is assessed at $45,000, the exemption still removes $20,000, leaving $25,000 taxable, but the credit only covers taxes on the first $20,000 of that taxable amount.5West Virginia Legislature. West Virginia Code 11-21-21 – Senior Citizens Tax Credit for Property Tax Paid on First Twenty Thousand Dollars of Taxable Assessed Value of a Homestead in This State
You must have actually paid the property tax bill for the year you are claiming. Do not include late fees or interest in your total.
Submitting the Form
Two options are available.
Online: go to mytaxes.wvtax.gov and select “Claim The Motor Vehicle and/or Senior Citizen Property Tax Credit(s).” Filing electronically is free and generally processes faster than paper.3West Virginia Tax Division. Senior Citizens Tax Credit
By mail: sign and date the original form and send it to the address printed at the bottom of the SCTC instructions that came with your form.2West Virginia Tax Division. 2025 West Virginia Personal Income Tax Forms and Instructions
The filing season opens each January and the deadline aligns with the state’s personal income tax due date of April 15. Photocopy your signed form and your property tax payment records before you send anything.
After You File
The Tax Division cross-references your SCTC-A against county records to confirm your Homestead Exemption status and your property tax payment. You can track your refund through the “Where’s My Refund?” tool at mytaxes.wvtax.gov.6West Virginia Tax Division. West Virginia Tax Division For questions, Taxpayer Services is at 304-558-3333 or 1-800-982-8297, and email goes to TaxHelp@WV.Gov.7West Virginia Tax Division. Contact Us
Refunds arrive as a paper check or by direct deposit if you supplied bank information. Electronic filers generally see their money faster than paper filers.
Mistakes That Get the Credit Denied
Three problems cause most denials and delays.
Filing a substitute form. Anything printed from a website or generated by tax software will be rejected. Call for a duplicate of the original if yours is missing.
Miscounting household income. Because SCTC-A filers are not required to file a federal return, Social Security benefits do not count toward the household total. Including them by mistake can push you over the threshold and cost you the credit. Leaving out pension income, interest, or a spouse’s wages produces an inaccurate filing that may need correction later.
Claiming taxes you have not paid. The credit reimburses property taxes already paid for the year you are claiming. An outstanding balance or a payment arrangement does not qualify.
Free Filing Help
If the form is confusing, free preparation help is available. The IRS Volunteer Income Tax Assistance (VITA) program serves taxpayers earning roughly $67,000 or less, and Tax Counseling for the Elderly (TCE) is aimed at people 60 and older.8Internal Revenue Service. Free Tax Return Preparation for Qualifying Taxpayers Both operate at community sites across West Virginia during filing season. Find the nearest location by calling 1-800-906-9887 for VITA or 1-888-227-7669 for TCE. Your county assessor’s office can also confirm your Homestead Exemption details and, in some cases, help with the supporting documentation the Tax Division needs.