Pa gambling tax rate. Pennsylvania tax on gambling winnings Gaming Tax Bulletin 2019-01 -- Department of Revenue Policy Concerning Implementation of New Gaming Initiatives Under Act 42 of 2017. Pa gambling tax rate

 
 Pennsylvania tax on gambling winnings Gaming Tax Bulletin 2019-01 -- Department of Revenue Policy Concerning Implementation of New Gaming Initiatives Under Act 42 of 2017Pa gambling tax rate of the PA-40, Personal Income Tax Return

It took a while for the framework and licensing process to be put into place. That’s good for an effective tax rate of 12. Here are the 2023 rates for single residents or married residents that file separately: Up to $10,099 | 1% ;The state can regulate, and in some instances prohibit, certain activities known as "games of chance" such as casino gaming, dog racing and slot machines. Individuals are also liable for taxes on gambling winnings in PA. subject to the 3. {/HIDESEARCH} HARRISBURG, PA:The Pennsylvania Gaming Control Board reported today that the combined total revenue generated from all forms of gaming along with fantasy contests during November 2022 was $452,357,922, an increase of 4. § 4. This is different from the tax rate for operators, who pay 10% on net profits from mobile gambling and 8% on net profits for retail gambling. Total adjusted revenue for June 2022 for video gaming terminals (VGTs) was $3,506,902 or 6. of the PA-40, Personal Income Tax Return. A comprehensive gambling expansion bill in late 2017 included a provision for sports. 4% for commercial and tribal sportsbooks and 9. Illinois does not allow a deduction for tax paid to another state for gambling (until 2020) So, I paid BOTH state’s tax on the same income. Tax rates range from 6. But every time sportsbooks lose a $1,100 bet, they only lose $1,000. License applicants are required to pay a one-time fee of $10 million for sports betting in Pennsylvania. “You can’t even go to the grocery store for $57,” Kenny said. 2 billion paid in gaming taxes to state and local governments, with billions more. 5 million. Currently, Pennsylvania’s personal income tax is a flat tax rate of 3. If there are no net winnings, enter a zero here and on Line 8 of the PA-40, Personal Income Tax Return. For example, the industry employs nearly 17,000 persons and has generated more than $16. Furthermore, some online casino payouts are subject to federal income tax withholding. It again imposed multi-million-dollar licensing fees and the same 54 percent rate on online slots. Whether it’s in the lottery or in a casino, they must pay a percentage of their winnings to the federal government. This means that all winning, irrespective of source or value, are subject to the rate of 3. As for mobile sports betting, where most of the “action” is, the rate is 13%. As a comparison, riverboat and land-based casinos in Indiana have a graduated tax rate of 15% to 40% of all gross gaming revenue and 25% to 35% at racinos. Online Casino Tax Rates in Pennsylvania. Winning at online casinos in PA is exciting. Winners of over $600 during the calendar year will receive a W2-G form by mail in late January or early February of 2017. Here is some information about state-specific gambling and lotteries laws. November 2018 marked the beginning of legalized sports betting in the state. The tax withholding rates for lottery winnings by players in the New Jersey Lottery vary depending on the payout as follows: No tax on lottery winnings of $10,000 or less. The higher your taxable income, the higher your state tax rate. It is finally on the same page as Ohio when it comes to responsible gambling messaging. For federal taxes, you need to fill out a Schedule 1 (Additional Income. Maryland state tax on gambling winnings ranges from 2% to 5. The Keystone State set a fiscal year record for revenue and taxes in 2022/2023. If you won while gambling, you are obligated to report everything you won on your federal income taxes for the year. 54% on slot revenue; 16% on table game revenue; 34% on electronic table games; Pennsylvania iGaming tax rate. The bill is amending the sports betting law that solidified PA sportsbooks at the same rate. If your winnings are reported on a Form W-2G, federal taxes are withheld at a flat rate of 24%. The exceptions to the rule are Delaware, New Hampshire, and Rhode Island, which all have rates around 50 percent, and Pennsylvania with a 34 percent rate. iGaming proved to be a tremendous asset for casino revenue and state gaming taxes, especially during prolonged closures. Between July 21, 1983 and Dec. . Tax on Online Casino Winnings in Pennsylvania. Senate Bill: 54% Tax Rate on Online Poker. personal income tax on Pennsylvania Lottery cash prize winnings. Slot revenue for FY 2021/2022 at PA casinos was $2. More than one in 10 Pennsylvanians, about 11%, engaged in online gambling. Then there are tax rates. PA Casinos withhold 25% of winnings. § 4. 5%, 95% CI [3. Not all gambling is equal for tax purposes, however. 1 Operated by Parx Casino. The general property tax relief as certified by the budget secretary, has remained consistent at $595 million each year since 2008-09 and is the major distribution from the 34 percent slot machine tax on gross ter-minal revenues. Therefore, the new gambling laws must create successful casino business that has the revenues to pay a lot of taxes. Pennsylvania has one of the highest tax rates in the country for these online gambling verticals, with online slots at 54% and table games and poker at 16%. § 13B62. Cigarette tax is an excise tax on the sale or possession of cigarettes and little ci ga rs in Pennsylvania. Total Betting Handle: $18,892,157,142. 75%. I am not a professional gambler. HARRISBURG, PA: The Pennsylvania Gaming Control Board today reported that tax revenue generated during the combined Fiscal Year 2022/2023 reached a record level of $2,369,249,258. Stat. For Tax Year 2021: 3. 6% for income between $40,000 and $60,000. Sports betting is now among the many forms of gambling winnings that are subject to the New Jersey Gross Income Tax, including legalized gambling (sports betting, casino, racetrack, etc. Cons. The rates are as follows: 3% for income up to $10,000. There is no timeline in place or meetings. Withholding is required when the winnings, minus the bet, are: More than $5,000 from sweepstakes, wagering pools, lotteries, At least 300 times the amount of the bet. If the sweepstakes prize is worth more than $5,000, the sponsor must withhold 25 percent of the prize value for federal taxes and may have to withhold state taxes as well. PA Online Casinos Top $185 Million In Revenue For Second Straight Month. m. State Tax (14%) $100,388. Pennsylvania’s high tax rates on casinos, and now on sports betting,. Don't hesitate to report someone else's. When did online gambling become legal in Pennsylvania? Legal online gambling in PA has existed since 2017, when the Pennsylvania Gambling Expansion Act was signed into law by Governor Tom Wolf. Pennsylvania taxes nonresident beneficiaries on income from an estate or trust only to the extent the PA-source income to the beneficiaries is taxable to nonresidents. Some states, such as California. New Jersey lawmakers set a tax rate of 8. Federal 24%. 9 million in revenue. C. WHAT IF I SELL MY ANNUITY PAYMENT TO A THIRD PARTY?High taxes drive customers to offshore sites. The Borgata brand is one of the most trusted and well-recognized names in the gambling industry, and that’s no different with the Pennsylvania online casino app. Fax: (330) 602-3187. MOBILE/ONLINE Allowed statewide. 5. 07%. The Pennsylvania Lottery will automatically withhold PA personal income tax on prizes greater than $5,000 paid after July 12, 2016. All gambling income from any source whatsoever is subject to tax and is a component of AGI. No promotional rates found. Estates and trusts are entitled to. That applies to Category 1, 2, and 3 casinos in the state. Pa. 5 million. Such high rates might make the legal market non-competitive with the black. 0307). Pennsylvania’s high tax rates on casinos, and now on sports betting,. The actual amount will depend on your state’s particular tax rate. As per 4 Pa. The gambling winnings are also considered part of your income, with a flat tax of 3. Pennsylvania residents for PA personal income tax purposes regardless of when the payments are received. Video gambling terminals (VGTs) are opening monthly throughout Pennsylvania, though the average gambler may never notice them. These rates. § 1103. Pennsylvania personal income tax is currently levied at the rate of 3. All gambling winnings in PA are considered to be taxable income. The 10% excise rate may also come into play. Elsewhere, Pennsylvania cleared $12. The relatively modest 14. Table games and poker are taxed at 14% + 2% and sports betting at 34% + 2%. By law, gambling winners must report all of their winnings on their federal income tax returns. Since 2018, states have taken. On the state level, a flat tax has gone into effect in Arizona in 2023, and the rate is 2. 75%. What’s happening in PA sports betting right now. By form of gambling, taxation rates vary from 65 per cent on lottery products, 25 per cent on gaming machines, 18 per cent on racing and 12 per cent on. 75%, but Pennsylvania’s is 36% and New York sports betting apps pay a 51% tax on sports betting revenues. What’s the gambling tax rate in Pennsylvania? The Commonwealth of Pennsylvania treats gambling winnings as another form of income. However the New York State tax rate for gambling varies according to your income. The Pennsylvania Gaming Control Board is tasked to oversee all aspects of gambling involving 16 land-based casinos, online casino games, retail and online sports wagering, and Video Gaming Terminals (VGTs) at. Table 6: Gambling Tax Rates, 1972–73 to 1995–96 24 Table 7: Gambling, Tax Rates, by State and Type, 1995–96 25. On December 29, 2021, Public Act 168 (PA 168) was signed into law amending the Michigan Income Tax Act (MITA) to create a new individual income tax deduction for wagering losses sustained by casual gamblers. In Maryland, there is a gambling winnings tax rate of 8. $10,159 $9,767. 07% tax on gambling income. The New Rate of Regular Withholding. The state imposes a 36% tax on PA sports betting revenue, the highest rate of any competitive commercial market in the US. For Tax Year 2022: 3. 36 billion, down 42. e. This week in PA gaming, we talk onling gambling taxes across the US, the latest on the Wire Act court case, and a sports betting partner for Wind Creek. 07%. The EITC is not a City program. If you didn’t give the payer your tax ID number, the withholding rate is also 24%. Gambling winnings that total a sufficient amount are subject to federal income tax. Under Pennsylvania personal income tax law, online gambling winnings are taxed at a rate of 3. State collected lots of tax dollars from gambling. However, the point to note here is that you'll be required to pay state and federal tax on casino winnings in. Enter here and include the amount of the withholding in the amount reported on Line 13 of the PA-40, Personal Income Tax Return. 07% Note! This calculator is for informational purposes only and does not ensure any tax advice. Pennsylvania residents for PA personal income tax purposes regardless of when the payments are received. MONTHLY INTERACTIVE GAMING REPORT 1 WIND CREEK Interactive SlotsSlot machines and internet gaming comprise about 70% of gaming revenue, followed by table games. 25 percent tax for problem gambling. In New Jersey, taxes are just 8. Depending on your win amount, casinos may withhold 24% of your winnings or 27% i f you fail to provide your SSN. 60 per pack of 20 cigarettes or little cigars ($0. 5%. You are not permitted to "net" your winnings and losses. Tax Rate; Personal Income Tax: 3. 4 Pa. Final taxes owed will vary case by case. The winner must pay 24% of the fair market value of the prize to the payer as tax withholding. If, however, you didn’t provide your Social Security number (or your Tax Identification Number), in that case. 25 % of the amount wagered, and an annual occupational tax. The gambling tax rate is 23 per cent of the tax base, with the exception of technical games and, since 1 January 2020, also lotteries that are both subject to a 35 per cent tax rate. 36 billion, down 42. 62 percent of the tax. Evidence of losses may take several. Similar concerns appeared when Pennsylvania expanded gambling in 2017. Whenever you or someone you know has a Gambling Problem, help is available, Call 1-800-GAMBLER. Gambling Taxes Finance A record 50. Compulsive and problem gambling. A 16% tax rate is levied on table games and poker. The current personal income tax rate in PA is 3. 1. Your total tax bill will hinge on your tax bracket, but 24% is the flat rate that will be withheld if a Form W-2G is. Slots Revenue FY 2022/2023. If you withheld state income tax on a payment of gambling winnings, you may enter it in box 15 of Form W-2G. 75 percent in 2018. 31, 2015, all prizes of the Pennsylvania Lottery were excluded from this class of income. In addition to cash, taxable gambling and winnings may include the value of non-cash prizes (vacations, automobiles, etc. For a nonresident, the withholding rate is 7. These gambling winnings are subject to federal income tax withholding, typically at a fixed rate of 24%. , poker). The gaming law restricted the possibility of hosting sports gambling to Pennsylvania’s 12 casinos, any of whom could apply for a “sports wagering certificate” with Pennsylvania’s Gaming Control Board (GCB). Pennsylvania has a high licensing fee and a high tax rate for slot games. Josh Shapiro, Governor Pat Browne, Secretary. The Pennsylvania Lottery will automatically withhold PA personal income tax on prizes greater than $5,000 paid after July 12, 2016. West Virginia. So, for instance, if you make $42,000 annually and file as single, your federal tax rate is 22%. 75% on adjusted gaming revenue, with operators permitted to set aside 20% of gross revenue as promotional. Pennsylvania has a flat 8. 6%. Video Gaming Terminals. For. 07% applies to all winnings from land-based establishments and PA online gambling sites. S. As the sports calendar is winding down, Pennsylvania online casino revenue has not. In Iowa, there's an automatic 5 percent withholding for state income tax purposes whenever federal taxes are withheld. July 2022 August 2022. The Pennsylvania Lottery will automatically withhold PA personal income tax on prizes greater than $5,000 claimed after July 12, 2016. If you’re a professional gambler, you will need to report your gambling winnings as regular income and you’ll be taxed according to your tax bracket. File this form to report gambling winnings and any federal income tax withheld on those winnings. On Wednesday, Pennsylvania State Sen. (for most casino games and slot machines). Pennsylvania gambling laws are strict and focused on transparency. Pennsylvania's 55 percent tax rate on slot-machine proceeds is among the highest in the nation, below New York's 65 percent and West Virginia's 57. RTP. Starting with the tax year 2017, the IRS has a withholding rate of 24% applicable to gambling income of at least $5,000 during a tax year. S. If you fail to provide your book with a Social Security number, that number jumps to 28%. These rates apply to sports betting operators, as well as any casino, lottery and pari-mutuel betting establishment. There’s a 24% federal tax. 1403) • Economic Development Fund: six percent ( Pa. The tax rate for sports betting, however, is much higher at 36%. Costa, the Senate Minority Leader, estimates his reforms — most notably, online gambling and. 25% on mobile betting. Pennsylvania Gambling Tax Rate. 25 percent federal excise tax on handle. of the PA-40, Personal Income Tax Return. The effective tax rate is 17. See Table 6. The U. § 13B53. Illinois, which saw the third highest amount, taxes. Rate. AUTHORIZED OPERATORS Commercial casinos, racinos & online operators. [toc]Pennsylvania legislators continue to complicate what should be an uncomplicated path toward legalizing online gambling. 1: Nevada - 10. This tax rate is composed of a 26 percent gaming tax, a 20 percent tax for racing purses and a 0. Stat. 3. FY 2022/2023 Total MONTHLY SPORTS WAGERING REPORT PARX CASINO Total Sports Wagering Handle* $9,829,676 $10,730,014September 2020: October 2020 November 2020: December 2020 January 2021: February 2021 March 2021: April 2021 May 2021: June 2021 FY 2020/2021 Total: HOLLYWOOD CASINOThe casinos pay an 8. 33 per month for taxpayers paid monthly. , and operates on a sliding scale depending on filing status and total taxable income. Pa. Both residents and nonresidents of Maryland are subject to Maryland income tax. Pa Tax Rate On Gambling Winnings; Pa Tax Rate On Casino Winnings Payout; PA casinos will have to pay a 36% tax on winnings to the state; Sports bettors are generally subject to a flat 24% tax but tack on 3. 07 percent against taxable income,. For Tax Year 2020: 3. Please consult the PA-40IN booklet. WITHHOLDINGS ON WINNINGS 6% when federal withholding laws are. 82% at the highest. Senator Gene Yaw introduced legislation in Nov. In May 2023, Pennsylvania generated a total of 14. Consumer protection is stronger at online casinosThe national tax revenue from commercial casinos in the United States was highest in Pennsylvania, New York, and Nevada in 2022. $10,360. In the below table, you can see the variety in tax rates across the country. The most important of these conditions is that you can’t claim losses that total more than your gains. Most states have tax rates between 5% to 20%. PA Sports Betting Quick Facts: Slots tax rate: 54%: Table games tax rate: 16%: Poker tax rate: 16%: No. com) Jul 26, 2010 Jul 26, 2010 Updated Apr 15, 2020;. About Form W-2 G, Certain Gambling Winnings. Therefore, the new gambling laws must create successful casino business that has the revenues to pay a lot of taxes. Video Gaming Terminals. Gambling winnings are fully taxable by the IRS, the State of Ohio, and four cities throughout the state. Online casinos, meanwhile, pay 9. The way gambling winnings are reported varies depending on the type of gambler. ’s 36 percent. Pennsylvania tax on gambling winnings Gaming Tax Bulletin 2019-01 -- Department of Revenue Policy Concerning Implementation of New Gaming Initiatives Under Act 42 of 2017. New York has the highest tax rate for sportsbooks,. Online gambling tax rates are relatively high in Pennsylvania, with online slots taxed at 52% plus an additional 2% local tax. By comparison, Nevada takes 8 percent from its 260 casinos. 25%. This means if you win Mega Millions, Powerball or a state lottery you will pay the same rate of taxes. 3% for the highest earners. This regular gambling withholding applies to winnings of more than $5,000. Tax rates vary among the states, with geography, regionality, and population density, among other factors, affecting those decisions. 07% for State tax. Taxes and Fees § 13B51. Gambling and lottery winnings is a separate class of income under Pennsylvania personal income tax law. 2% Needed to gamble with larger amounts of money to get the same feeling of. There has been a change in the taxes to which Out of State Tax credits may be applied to taxes due for Tax Year 2012 and forward. Read More. A flat income tax rate of 3. Both online and offline gambling games, except promotional lotteries, are subject to a gambling tax. 25 percent of the handle (total amount wagered). How much tax you’ll need to pay on sports betting wins in New York. By test11145181 August 15, 2022. 07%, which is extremely low. 23%). Now there are 34 locations, each with just five machines, the maximum allowed in an. But the bills set a tax rate at 10% on the amount of money a gambling operator gets from people’s losses. GAMING TAX RATE 53. 5% on retail betting and 14. So the short answer to the question is yes, gambling winnings are taxable in all states, at least with regard to federal taxes. Effective August 1, 2016, the state tax rate is $2. Licenses were first granted in Pennsylvania to conduct interactive gaming in 2018. Online casinos are taxed at the following rates in PA: Table games: 16%; Online poker: 16%; Online slots: 54%;. It also added the 36 percent rate on PA sports betting operators. $0 – $11,000. Taxes are: Online table games and poker: 14% + 2% local share = 16%; Online slots: 52% + 2% local share = 54%; Sports betting: 34% + 2% local share = 36%; Daily fantasy sports: 15%; Taxes on online poker. The highest rates are on Rhode Island at 51 percent, whereas in DC and Colorado it falls to 10 percent. 5% for income between $25,000 and $40,000. At least half these revenues result from state governments acting as ‘gambling entrepreneurs’, by legalising new, and more. Pennsylvania currently has a gambling tax rate of 3. However, starting in 2018, the withholding rate for federal taxes is now a uniform 24%. All content herein is intended for audiences aged 21 years and older. The maximum standard rebate is $650, but supplemental rebates for qualifying homeowners can boost rebates to $975. The casino will also issue you a Form W-2G, the aptly named “Certain Gambling Winnings” form, as a record of both the win and the amount it withheld. 51 billion in gaming revenue for the FY 2022/2023 and reached a tax mark of $2. 8% for Lottery payouts over $10,000, if the claimant does not provide a valid Taxpayer Identification Number. PA casinos will have to pay a 36% tax on winnings to the state; Sports. Stat. § 13B54. The 10% tax on sports wagering revenue in the Kansas bill was paltry compared to tax rates on casino sports book betting in New York at 51%, Pennsylvania at 36%, Tennessee and Arkansas at 20% and Maryland at 15%, said Rep. Depending on which tax bracket you fall into, the Federal tax could be higher than the standard 24%. 24% + State is the automatic withholding. That is the tax rate regardless of whether you live in New Jersey or not as long as the reportable winning took place in New Jersey. The Pennsylvania Race Horse Development and Gaming Act was designed to produce tremendous benefits for Commonwealth citizens through the legalization of casino gaming. 4. Pennsylvania has a high licensing fee and a high tax rate for slot games. PA Sportsbooks Break State Record With $829 Million In October Handle. Additionally, gambling taxes are set at the standard federal rate of 24%. Paul Waggoner, R-Hutchinson. These forms of gambling would become a big source of income for the state coffers. In New Jersey, it is only 3%. 161-190; 58. Enter the total amount of PA tax withheld from federal Forms W-2G. 8, 2021, and legalized both retail and mobile sports betting with a tax rate of 10%. 4% for income between $10,000 and $25,000. 16 percent on non-peer-to-peer table games. Anyone aged 21 and over, from that point on, was allowed to place sports bets over the internet or in person at Pennsylvania’s casinos, racetracks, and former racetracks. This is much lower than the other states in the US. In New Jersey, it is only 3%. Yes, online casinos in PA withhold taxes on winnings. 0% of its total tax revenue from sin taxes like those on tobacco products, alcohol, or gambling. There is a unique tax rate set for each category (16% for poker, 16% for table games, and 54% for slots), creating a blended tax rate that is easilyCasinos in Pennsylvania pay a tax rate of 55 percent on slots, video poker, and electronic table games. In fact, the tax rates average out to be over twice the rate New Jersey currently uses. Between July 21, 1983 and Dec. S. 58%. In addition to the state taxes, the federal government levies an excise tax at a rate of 0. Land based casinos tax rate. Background : The determination of Michigan. 1407 ) • Race Horse. This 54% rate makes Pennsylvania one of the toughest markets for earning casino gaming profits. Similarly, “gross interactive gaming revenue” and “gross interactive airport gaming revenue” are defined to allow for the deduction of tangible promotional items. 8712% for Philadelphia residents. 07% which applies to all taxable income, including gambling and lottery winnings. Computing and paying taxes on your gamble income be not, and here's ampere tiny help!. However, retail slots at Pennsylvania casinos are the state’s bread and butter,. 6% against 2019, while revenue from table games was $504. Subchapter G. ”. “Any online casino will offer bettors real money gambling options on a range of games including casino table games, slots, sports betting sites and poker rooms. As far as state Rep. § 4. PA Online Casino Tax Rates. We will continue to provide current updates on the PA sports betting market and its monthly revenue reports. Caesars has said PA sports betting is not a priority given the state’s 36% effective tax rate. Perhaps one of most apparent setbacks in the PA gambling industry is the high tax rates for operators. They only cover standard income taxes on profits. Slot revenue at Pennsylvania land-based casinos in 2020 was $1. 25% federal tax on total amounts wagered. Pennsylvania Betting Sites; Rhode Island Betting Sites; South Carolina Betting;. Gross revenue from gaming and gambling in. TAX RATE Casinos are taxed at an effective rate of 46. Married Filing Separately. The state imposes a 36% tax on PA sports betting revenue, the highest rate of any competitive commercial market in the US. Pennsylvania launched online gambling in 2019. S. Married Filing Jointly. INCOME TAX – TREATMENT OF GAMBLING GAINS, LOSSES, AND EXPENSES (Replaces Revenue Administrative Bulletin 2016-3) Approved: December 5, 2022 . In Year 3, the cap is 15% and drops to 10% in Years 4 and 5. Chapter 2 explores when an organization’s gaming might give rise to income tax. Tax rate on sportsbook operators: The tax rate is 13. ” The law authorized the. Fortunately, finding licensed sites is no problem at all. Box 1393 Philadelphia, PA 19105-1393. Additionally, the cost of the retailer was changed from 6 percent to 7 percent. 5 percent on lottery winnings between $10,001 and $0. 58%. We will continue to provide current updates on the PA sports betting market and its monthly revenue reports. Interactive gaming tax. $8,501 to $11,700: 4. This rate is higher than the online casino tax rates in New Jersey and Michigan, but considerably less than the 54% rate that Pennsylvania applies to slot. What’s impressive is how the 36% tax rate that Pennsylvania applies to sportsbook operators has done for its tax revenue. “Fifty-seven dollars isn’t going to pay any of my bills. Pennsylvania is 34 percent, and they put the money towards a "general fund" that is used. The gaming establishement. There are seven tax brackets as of 2024. This includes Nevada, where the revenues are higher – though tax rate is significantly lower. 5% for between $8,501 and $11,700. Pennsylvania tax rate: Pennsylvania charges an additional 3. Pennsylvania is close to having a sports betting law on the books after Thursday. You are responsible for reporting and paying taxes due on gambling winnings. Keno winnings, less the wager, are $1,500 or more. Here’s a breakdown of the federal income tax for 2023, which you’ll file in 2024: Federal Income Tax Brackets for 2023. 5 million. 8712% for Philadelphia residents. —roughly 20% of the population—are expected to bet $16 billion on the Super Bowl this Sunday, according to an annual survey. The tax rate on slots is one of the highest in the nation. An amended WV state return must be filed for tax years 2020-2022 using the appropriate year’s tax form.