The contributions are not deductible on the federal return however in the WV state interview you can get a deduction for contributions to the WV Smart 529 plan.
If you have already started your WV return, in the state return list
- Click "Continue" for WV
- Click "Update" for the "Adjustments" section in the WV state interview.
- Check the box for "Made contributions to a West Virginia Prepaid Tuition/Savings Plan Trust Fund."
- Continue
If you haven't started your WV interview yet
- "Start" WV
- Progress through the interview to arrive at the page titled "Any Adjustment to your Federal Income"
- Check the box for "Made contributions to a West Virginia Prepaid Tuition/Savings Plan Trust Fund."
- Continue