Question about Motor Vehicle Property Tax Adjustment Letter (MV-1) for West Virginia state return

[scsiguru]

My wife and I moved out of West Virginia in December 2023. My wife receives a pension and her pension administrator inadvertently withheld WV state taxes in January 2024 for that months payment. It was corrected for the February 2024 payment.  We will file a WV state tax return as a nonresident to get a refund for that amount.

In addition to the issue I mentioned above, we also received in the mail the MV-1 form for personal property taxes I paid. Can I include that amount on my WV state tax form when I file even though I did not live in WV for 2024 but still paid the personal property tax that is eligible for this deduction?

[MaryK4]

West Virginia does not offer a deduction for personal property taxes- this can be deducted on your federal return if you itemize, but not for West Virginia.