Tax Benefits and Credits for Immigrants in West Virginia 2025

Key Takeaways

• West Virginia EITC requires valid SSNs and lawful resident status for eligibility in 2025 filings.
• Federal child tax credit limits eligibility to taxpayers and children with valid SSNs; 2025 proposal may tighten immigrant access.
• Other state credits like adoption and senior tax credits remain available to qualifying immigrants in West Virginia.

As of July 11, 2025, several important updates affect tax benefits and credits available to immigrants living in West Virginia. These changes impact the West Virginia Earned Income Tax Credit (EITC), The child tax credit, and other state-level programs. Understanding these updates is essential for immigrant families, workers, and seniors who want to make the most of available tax support. This update explains what has changed, who is affected, what actions are required, and the practical implications for pending and future tax filings.

Summary of What Changed

• The West Virginia Earned Income Tax Credit (EITC) remains available for eligible immigrants, but strict requirements continue regarding Social Security Numbers (SSNs).
• The federal child tax credit is still limited to taxpayers and children with valid SSNs, and a 2025 proposal could further restrict access for immigrant families.
• West Virginia does not offer a separate state-level child tax credit.
• Other state credits, such as the non-family adoption tax credit and the senior citizen property tax credit, are available to immigrants who meet specific criteria.
• No new state laws have expanded or restricted tax credits for immigrants in West Virginia for the 2025 tax year.

Let’s break down each program, eligibility, and what you need to do to claim these credits.

West Virginia Earned Income Tax Credit (EITC) in 2025

The West Virginia Earned Income Tax Credit is a refundable credit designed to help low- and moderate-income workers. It is based on a percentage of the federal EITC. For the 2024 tax year (filed in 2025), the state EITC is at least 10% of the federal amount.

Who is eligible?

• Immigrants with lawful status: You must be a U.S. citizen or a resident alien for the entire tax year. This includes lawful permanent residents (green card holders) and some other immigrants with resident alien status.
• Valid Social Security Number (SSN): Both the taxpayer and their spouse (if filing jointly) must have SSNs that are valid for work by the due date of the return, including extensions. Children claimed for the EITC must also have valid SSNs.
• Income limits: Your adjusted gross income (AGI) must be below certain thresholds, which depend on your filing status and number of qualifying children.

2024 Income Limits for EITC (affecting 2025 filings):

• Three or more qualifying children: $59,899 AGI ($66,819 if married filing jointly)
• Two qualifying children: $55,768 AGI ($62,688 if married filing jointly)
• One qualifying child: $49,084 AGI ($56,004 if married filing jointly)
• No qualifying children: $18,591 AGI ($25,511 if married filing jointly)

Maximum Federal EITC: Up to $7,830 for married couples filing jointly with three or more qualifying children.

Who is not eligible?

• Immigrants without valid SSNs: If you or your children use an Individual Taxpayer Identification Number (ITIN) instead of an SSN, you cannot claim the EITC.
• Nonresident aliens: Immigrants who do not meet the resident alien test for the entire year are not eligible.

How is the West Virginia EITC calculated?

• The state EITC is a percentage of your federal EITC. For most taxpayers, this is at least 10%. If you qualify for the federal EITC, you can claim the state EITC on your West Virginia tax return.

Required actions for immigrants:

• Make sure you and your children have valid SSNs. If you do not have an SSN, apply for one as soon as possible through the Social Security Administration.
• File both federal and West Virginia state tax returns. You must claim the federal EITC to be eligible for the state EITC.
• Use free tax assistance programs in West Virginia if you need help. These programs can help you check your eligibility and file your taxes correctly.

For more information about the federal EITC and eligibility, visit the IRS EITC page.

Child Tax Credit and Immigrant Eligibility in 2025

The child tax credit (CTC) is a federal benefit that helps families with the cost of raising children. However, strict rules limit which immigrant families can claim this credit.

Current rules:

• Valid SSNs required: Both the taxpayer and each child claimed for the credit must have valid SSNs.
• No state-level child tax credit: West Virginia does not offer a separate child tax credit. Eligibility is tied to the federal rules.

Recent developments:

• In 2025, a proposal by Republicans in Congress aims to raise the child tax credit to $2,500 per eligible child. However, this proposal would exclude millions of immigrant families who do not have valid SSNs for themselves or their children.
• As of July 2025, immigrant families in West Virginia without valid SSNs remain ineligible for the federal child tax credit.
• There are no changes at the state level to expand access to the child tax credit for immigrants.

What does this mean for immigrant families?

• If you and your children have valid SSNs, you can claim the federal child tax credit when you file your federal tax return.
• If you or your children use ITINs, you are not eligible for the child tax credit.
• Pending applications for the child tax credit will be denied if SSNs are not provided.

Action steps:

• Check your SSN status: Make sure everyone in your family has a valid SSN if you want to claim the child tax credit.
• Stay informed about federal proposals: Changes to the child tax credit are being debated in Congress. If new rules are passed, they may affect your eligibility in future years.

Other West Virginia State Tax Credits Relevant to Immigrants

While the EITC and child tax credit are the most widely used, West Virginia offers a few other tax credits that may be relevant to immigrants.

Non-Family Adoption Tax Credit

• What is it? A one-time, nonrefundable credit of $4,000 for adopting a child who is not your son, daughter, or stepchild.
• Who can claim it? Any taxpayer who files a West Virginia return, including immigrants with lawful status.
• How to claim: You must provide proof of the adoption and meet all state requirements.

Senior Citizen Tax Credit for Property Tax Paid

• What is it? A refundable credit for low-income senior citizens who participate in the Homestead Property Tax Exemption program.
• Who can claim it? Seniors who meet income limits tied to federal poverty guidelines and are part of the Homestead program. Immigrant seniors who meet these criteria may qualify.
• How to claim: You must apply for the Homestead program and file the appropriate forms with your state tax return.

Economic Opportunity and Veteran Incentive Credits

• These credits are mainly for businesses and employers who hire veterans or invest in West Virginia. They do not directly benefit individual immigrant taxpayers.

Practical Implications for Immigrants in West Virginia

The rules for tax credits in West Virginia have real effects on immigrant families and workers. Here’s what you need to know:

• Lawful residents with valid SSNs: If you have a valid SSN and meet income and filing requirements, you can claim the federal EITC and the West Virginia EITC. You may also qualify for the child tax credit if your children have valid SSNs.
• Immigrants without valid SSNs: If you use an ITIN, you are not eligible for the EITC or the child tax credit. This can mean missing out on thousands of dollars in tax support each year.
• Adoption and senior credits: These are available to immigrants who meet the specific requirements, regardless of citizenship, as long as they file a West Virginia tax return.
• Free tax help: Many organizations in West Virginia offer free tax preparation and advice. This can help you avoid mistakes and make sure you claim every credit you qualify for.

What should you do next?

• Gather your documents: Make sure you have SSNs for everyone in your family who will be listed on your tax return.
• Check your income: Compare your adjusted gross income to the EITC limits to see if you qualify.
• File your taxes on time: Missing deadlines can mean losing out on credits.
• Ask for help if needed: Use free tax assistance programs or contact the West Virginia State Tax Department for guidance.

Background and Historical Context

West Virginia has a long history of aligning its state EITC with the federal EITC. This means that changes at the federal level often affect state benefits. The state has never created its own child tax credit, so families must rely on the federal program.

The requirement for valid SSNs has been in place for many years. This rule was designed to ensure that only workers with legal permission to work in the United States 🇺🇸 can claim these credits. As a result, many immigrants without work authorization or those waiting for SSNs are excluded.

In 2025, national debates about immigration and tax policy continue. Some lawmakers want to make it harder for immigrants to claim tax credits, while others are pushing for expanded access. As reported by VisaVerge.com, these debates can lead to sudden changes in eligibility, so it’s important for immigrant families to stay informed.

Future Outlook and Pending Changes

As of July 2025, there are no new laws in West Virginia to expand or restrict tax credits for immigrants. However, federal proposals could change who can claim the child tax credit in the future. If Congress passes new laws, eligibility rules may become stricter, especially for families without valid SSNs.

Advocacy groups are working to expand access to tax credits for immigrant families, but no concrete changes have been made in West Virginia for the 2025 tax year. Immigrants should watch for updates from trusted sources and be ready to adjust their tax planning if new rules are announced.

Official Resources and Contacts

If you have questions or need help, these official resources can provide up-to-date information and assistance:

• West Virginia State Tax Department: For forms, eligibility, and filing help, visit the official website or call (304) 558-3333.
• West Virginia Asset Supporters for Families (WVASF): Offers information and assistance on the EITC. Visit wvasf.org/eitc.
• IRS EITC Information: For federal eligibility and rules, see the IRS EITC page.

Summary Table of Key Tax Benefits for Immigrants in West Virginia (2025)

Key Takeaways and Next Steps

• Check your SSN status: Only immigrants with valid SSNs can claim the EITC and child tax credit in West Virginia.
• Review your income: Make sure your income is within the limits for the EITC.
• File both federal and state tax returns: This is required to claim the credits.
• Use official resources: Visit the West Virginia State Tax Department for the latest forms and guidance.
• Stay informed: Watch for updates on federal proposals that could change eligibility for the child tax credit.

By following these steps and using the resources provided, immigrants in West Virginia can make sure they receive all the tax benefits they are eligible for in 2025. If you have pending applications or questions about your eligibility, contact the West Virginia State Tax Department or a trusted tax assistance program for help.

Learn Today

Earned Income Tax Credit (EITC) → A refundable tax credit that aids low- and moderate-income workers based on earned income and family size.
Social Security Number (SSN) → A unique number issued for identification, essential for work authorization and tax credit eligibility.
Individual Taxpayer Identification Number (ITIN) → A tax processing number for those not eligible for SSNs but cannot claim certain tax credits.
Resident Alien → A non-citizen legally residing in the U.S. for tax purposes, eligible for many federal and state benefits.
Homestead Property Tax Exemption → A program reducing property taxes for eligible senior citizens, tied to income limits and residency.

This Article in a Nutshell

In 2025, West Virginia’s Earned Income Tax Credit supports immigrant workers with valid SSNs, but child tax credit access remains limited. Other state credits also help qualifying immigrants. Understanding income limits and filing requirements ensures families claim their full tax benefits accurately and timely in a changing policy environment.
— By VisaVerge.com