West Virginia Statement Regarding Tax Returns is a document issued by the West Virginia State Tax Department that provides a summary of the taxpayer's income, deductions, and credits for a given tax year. The statement also includes information on any estimated tax payments made and any refund or balance due. There are two types of West Virginia Statement Regarding Tax Returns: the West Virginia Individual Income Tax Return Statement and the West Virginia Business Income Tax Return Statement. The West Virginia Individual Income Tax Return Statement is used for individuals filing their state income tax returns and includes information on wages, salaries, tips, dividends, interest, and other income. The West Virginia Business Income Tax Return Statement is used by businesses filing their state income tax returns and includes information on sales, net profit, and deductible expenses.