I have TT H&B 21. We live in TX, no state tax, but wife has income in WV, so have WV state tax program. We file fed and WV as joint, and WV as out of state. We are seniors. We each receive separate retirements via 1099-R, separate 1099-SSA, and I received a 1099-R for RMD. Our income can be divided into mine only – M, my wife’s only – W, and income from a joint account J. Our AGI form federal taxes is M+W+J. Wife receives a small income from property WV. Only a small part of W has WV income. I can compute all the calculation in the fed return and I agree with everything. However the TT WV 21 state return calculates an AGI for me – A, and an AGI for my wife – B. The AGI values add up properly: M+W+J=A+B. Also as expected M<A and W<B. But somehow J is split between me and my wife. I have printed the expanded .pdf file and looked at all the forms and worksheets to figure out how this calculation is performed. The values only appear in one place, in WV Schedule M of I-140, in the “Senior/Disabled Income Exclusion Smart Worksheet” the numbers just appear with no justification or reference. Step-by-step approach says the “Based on your entries for the Federal return, we have divided your income between spouses. If it is not correct, adjust accordingly to the percentage of ownership or select continue if the amount is correct.” I would like to know to compute the value. I can say 1.0>M/(M+W)>(A-M)/J>0.5. In words, I have a larger AGI than my wife, the income from the joint account is less than my income, and most of the joint account is being given to me, but less than the ratio of my dedicated income to my wife’s dedicated income. A-M is the amount of J, the joint income, I receive. B-W is the amount of the joint income my wife receives. (A-M)+(B-W)=J, but (A-M)>(B-W).
