Less than $3k sounds like more the $2k which means filing a return unless you meet an exception. WV Instructions page 17 states:
You are required to file a West Virginia return even though you may not be required to file a federal return if:
• Your West Virginia adjusted gross income is greater than your allowable deduction for personal exemptions ($2,000 per exemption, or $500 if you claim zero exemptions). Your income is to be determined as if you had been required to file a federal return. Your exemptions are to be determined following the rules on page 24.
• You are claiming a SCTC or HEPTC credit
• You are due a refund. You are not required to file a West Virginia return if you and your spouse are 65 or older and your total income is less than your exemption allowance plus the senior citizen modification. For example, $2,000 per exemption plus up to $8,000 of income received by each taxpayer who is 65 or older. However, if you are entitled to a refund you must file a return.
@skalyomi
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