West Virginia
For West Virginia, section 179 conformity is conforms; state section 179 cap is federal limit applies; state section 179 phase-out is federal phase-out applies; bonus depreciation conformity is conforms; add-back rule is N/A, recorded from its source on 2026-08-15.
- State
- West Virginia verified
- Section 179 conformity
- conforms verified
- State Section 179 cap
- federal limit applies
- State Section 179 phase-out
- federal phase-out applies
- Bonus depreciation conformity
- conforms verified
- Add-back rule
- N/A
- IRC conformity date
- IRC as amended in 2019
- Has income tax
- yes verified
What the source says
State Follows Bonus Depreciation-TCJA of 2017 : Yes West Virginia conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after 09/27/2017, and before 01/01/2023. The state conforms to all amendments made to the IRC in 2018. State Follows IRC § 179-TCJA of 2017 : Yes West Virginia conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC § 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. The state adopts all amendments made to the IRC in 2019.
— accountants.intuit.com, retrieved 2026-08-15
Sources disagree
More than one authority states this, and they do not state the same thing. Both are reproduced with the source each came from — deciding between them is yours, not ours.
Bonus depreciation conformity
accountants.intuit.com says bonus depreciation conformity is conforms, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : Yes West Virginia conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after 09/27/2017, and before 01/01/2023. The state conforms to all amendments made to the IRC in 2018. State Follows IRC § 179-TCJA of 2017 : Yes West Virginia conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC § 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. The state adopts all amendments made to the IRC in 2019.
crosslinktax.com says bonus depreciation conformity is decouples — requires add-back, as of 2026-08-15.
West Virginia | No | Yes |
Add-back rule
accountants.intuit.com says add-back rule is N/A, as of 2026-08-15.
State Follows Bonus Depreciation-TCJA of 2017 : Yes West Virginia conforms to the Tax Cuts and Jobs Act provision that provides a 100% first-year deduction for the adjusted basis is allowed for qualified property acquired and placed in service after 09/27/2017, and before 01/01/2023. The state conforms to all amendments made to the IRC in 2018. State Follows IRC § 179-TCJA of 2017 : Yes West Virginia conforms to the Tax Cuts and Jobs Act provision that increases the maximum amount a taxpayer may expense under IRC § 179 to $1 million, increases the phase-out threshold amount to $2.5 million, and provides for indexing for inflation. The state adopts all amendments made to the IRC in 2019.
crosslinktax.com says add-back rule is West Virginia does not conform to bonus depreciation, as of 2026-08-15.
West Virginia | No | Yes |
Sources
- accountants.intuit.comhttps://accountants.intuit.com/support/en-us/help-article/asset-depreciation/state-conformity-special-depreciation-allowance/L27kRyetJ_US_en_US
- crosslinktax.comhttps://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/