Quick answers
Does West Virginia have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for West Virginia, so it cites no state statute; the state page records no state estate or inheritance tax.
Does West Virginia have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for West Virginia, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in West Virginia?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (W. Va. Code ch. 36, Art. 12 — Uniform Real Property Transfer on Death Act; adopted 2014).
What is the Medicaid look-back period in West Virginia?
Look-back period: 60 months (West Virginia Application for Health Coverage and Help Paying Costs; Form DFA-SLA-2 revised October 2024).
Does West Virginia tax Social Security benefits?
Social Security benefits: Exempt (Social Security Modification; tax year 2026).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for West Virginia, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: West Virginia estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for West Virginia, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: West Virginia estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: W. Va. Code ch. 36, Art. 12 — Uniform Real Property Transfer on Death Act · Effective: adopted 2014 · Checked July 26, 2026
- Controlling statute
- W. Va. Code § 36-12-1 et seq.Verified
Source: W. Va. Code ch. 36, Art. 12 — Uniform Real Property Transfer on Death Act · Effective: adopted 2014 · Checked July 26, 2026
Full detail: West Virginia transfer-on-death deed page
Small-estate procedure
- Current rule
- $50,000 small assets; no probate real property; affidavit after 30 daysVerified
Source: W. Va. Code § 44-1A-2 · Effective: current · Checked August 23, 2026
Full detail: West Virginia small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Institutional income limit
- $2,982 per monthVerified
- Applies to: single applicant.
Source: CMS 2026 SSI and spousal-impoverishment standards · Also: West Virginia Medicaid for Long Term Care Eligibility and Requirements · Effective: SSI and 300-percent-of-SSI standards effective January 1, 2026 · Checked November 14, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: single applicant.
Source: West Virginia Medicaid for Long Term Care Eligibility and Requirements · Effective: Updated April 2025; asset standards current on that publication · Checked November 14, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse.
Source: West Virginia Income Maintenance Manual, chapter 24 (long-term care), section 24.8.1.B · Also: CMS 2026 SSI and spousal-impoverishment standards (December 9, 2025) · Effective: Chapter 24 change log: 1/1/26, Change 872, updated community-spouse resource minimum and maximum and home-equity standard · Checked November 14, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximum per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: West Virginia Income Maintenance Manual, chapter 4, Appendix A: Income Limits · Also: CMS 2026 SSI and spousal-impoverishment standards (December 9, 2025), maximum monthly maintenance-needs allowance only · Effective: Chapter 4 change log: 7/1/26, Change 878, updated the minimum spousal maintenance standard · Checked November 14, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant without a protected spouse or qualifying child in the home.
Source: West Virginia Income Maintenance Manual, chapter 24 (long-term care), section 24.8.1.B · Effective: Chapter 24 change log: 1/1/26, Change 872, updated community-spouse resource minimum and maximum and home-equity standard · Checked November 14, 2026
Full detail: West Virginia Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: West Virginia Application for Health Coverage and Help Paying Costs · Effective: Form DFA-SLA-2 revised October 2024 · Checked September 5, 2026
- Transfer-penalty divisor
- $396.76 per day and $11,903 per monthVerified
Source: West Virginia BFA Income Maintenance Manual, chapter 24 · Effective: Change 872 effective January 1, 2026 · Checked September 5, 2026
- How the state administers the penalty
- An uncompensated transfer within 60 months before application may cause a period of ineligibility for Medicaid long-term-care services.Verified
Source: West Virginia Application for Health Coverage and Help Paying Costs · Effective: Form DFA-SLA-2 revised October 2024 · Checked September 5, 2026
Full detail: West Virginia Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Recovery reaches property and assets passing under West Virginia probate law by will or intestacy.Verified
Source: West Virginia BMS Chapter 900, Estate Recovery · Effective: Revised December 6, 2024 · Checked September 5, 2026
- Controlling authority
- West Virginia BMS Chapter 900, Estate RecoveryVerified
Source: West Virginia BMS Chapter 900, Estate Recovery · Effective: Revised December 6, 2024 · Checked September 5, 2026
- Exemptions and deferrals
- Lien and recovery protections apply for the specified surviving spouse, child under 21, blind or disabled child, and qualifying sibling with equity and residency circumstances; recovery is deferred as the rule provides.Verified
Source: West Virginia BMS Chapter 900, Estate Recovery · Effective: Revised December 6, 2024 · Checked September 5, 2026
- Hardship waiver
- West Virginia's hardship process addresses specified caregiver-child, family-business or farm, financial-support, and family-survival circumstances; a request must be filed within 45 days of notice.Verified
Source: West Virginia BMS Chapter 900, Estate Recovery · Effective: Revised December 6, 2024 · Checked September 5, 2026
- Lien practice
- A lien may follow a permanent-institutionalization determination and must be dissolved within 30 days after discharge and return home, subject to the manual's protected-relative rules.Verified
Source: West Virginia BMS Chapter 900, Estate Recovery · Effective: Revised December 6, 2024 · Checked September 5, 2026
Full detail: West Virginia Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- ExemptVerified
- West Virginia allows a 100% decreasing modification for federally taxable Social Security beginning tax year 2026 at every income level.
- The taxpayer receives the higher of the $8,000 senior-citizen modification or the applicable itemized decreasing modifications, not both for the same income.
Source: Social Security Modification · Effective: tax year 2026
- Public pensions
- Exempt when conditions are metVerified
- Only specifically enumerated West Virginia police, firefighter, state-police, and deputy-sheriff retirement systems are fully excluded under this receipt.
- The pension must come from an enumerated West Virginia police, firefighter, State Police, or Deputy Sheriff retirement system, including qualifying survivor annuities.
- Do not generalize this plan-specific exclusion to other public pensions.
Source: Corporation Net Income Tax, Personal Income Tax and Fiduciary Income Tax Expenditures · Effective: tax year 2026
- Private pensions
- Pending
The reviewed official receipts do not independently establish a category-wide 2026 treatment for private pension income.
- IRA and 401(k) distributions
- Pending
The reviewed official receipts do not independently establish a category-wide 2026 treatment for IRA and 401(k) distributions.
- Military retirement pay
- Exempt when conditions are metVerified
- West Virginia provides an additional military pension exclusion up to $20,000.
- Maximum additional military-pension exclusion.
- The income must be qualifying military pension income.
- Senior-citizen and other decreasing modifications can affect the usable combined benefit.
Source: Corporation Net Income Tax, Personal Income Tax and Fiduciary Income Tax Expenditures · Effective: tax year 2026
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.