West Virginia Mileage and Vehicle Tax Records (2026): Federal AGI, Schedule M, TNC Permits and the Fully Autonomous Vehicle Act

General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.

West Virginia starts Form IT-140 from federal adjusted gross income, so a self-employed driver's federal mileage deduction carries over, and 2025 rates run from 2.22% to 4.82%. Schedule M's list of additions doesn't include a depreciation add-back. Rideshare companies need a DMV permit and keep trip records two years, and the 2022 Fully Autonomous Vehicle Act allows driverless operation.

West Virginia follows your federal adjusted gross income with a short list of modifications. This guide covers what the West Virginia Tax Division and the West Virginia Code say as of October 16, 2026.

The federal baseline every West Virginia driver starts from

Most vehicle deductions begin on your federal return. If you're self-employed, you can generally use the standard mileage rate or actual expenses for the business share of your car (IRS Topic 510). For 2026 the business rate is 72.5¢ per mile for January 1 to June 30 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31 (IR-2026-29 / Announcement 2026-11) (IRS standard mileage rates). EVs use the same rates; see the 2026 EV mileage rate guide. Most employees can't deduct unreimbursed car expenses federally (Topic 510). IRS Publication 463 asks for each business trip's miles, date, destination and purpose, plus total miles. Commuting stays personal (commuting vs business miles).

How West Virginia treats vehicle deductions

The 2025 Form IT-140 instructions start with federal adjusted gross income on line 1, so a Schedule C vehicle deduction, figured with the standard mileage rate or actual costs, is already reflected. Modifications come from Schedule M. The 2025 rate schedule for most filers starts at 2.22% of taxable income under $10,000 and reaches 4.82% on income over $60,000.

Depreciation and Schedule M

The 2025 Schedule M lists the modifications that increase federal adjusted gross income on lines 51 to 58, such as interest on out-of-state bonds and certain savings plan withdrawals. None is a depreciation add-back, so a vehicle's federal depreciation generally carries over. Confirm with your preparer if you took large first-year depreciation. See robotaxi fleet depreciation and Section 179.

Rideshare (TNC) rules in West Virginia

West Virginia's TNC law is W. Va. Code chapter 17, article 29. Under § 17-29-3, a TNC needs a permit from the Division of Motor Vehicles. § 17-29-7 requires an electronic receipt for each trip, § 17-29-16 bars cash payments, and § 17-29-18 requires the TNC to keep individual trip records for at least two years from each trip. Save your own receipts and annual summaries too. See which rideshare miles count. If you also drive in a neighboring state, see the Pennsylvania and Ohio guides.

Robotaxis and fully autonomous vehicles in West Virginia

The Fully Autonomous Vehicle Act, W. Va. Code chapter 17H, came from HB 4787, approved by the Governor on March 30, 2022 and effective June 10, 2022. Under § 17H-1-5, a fully autonomous vehicle may operate without a human driver if its automated driving system is engaged and it meets the listed conditions, including the ability to achieve a minimal risk condition; the operator first submits a law enforcement interaction plan. § 17H-1-8 allows on-demand autonomous vehicle networks. Under § 17H-1-11, the Department of Transportation is the sole state agency implementing the article, and local governments may not prohibit these vehicles or networks. For fleet records, see robotaxi fleet tax basics.

What to keep in your West Virginia records

Each business trip's date, start, destination, purpose and miles, plus total miles for the year (Pub 463); a weekly log counts as timely kept.
Separate Business, Commute and Personal totals for Form 4562 Part V.
Keep records until the period of limitations runs out, generally 3 years federally (IRS); ask your preparer about the state period.
Keep your federal Form 4562 and Schedule C; West Virginia starts from the same federal AGI.
For rideshare: download trip receipts and annual summaries; West Virginia TNCs keep trip records two years.

For the full list of log fields, see what the IRS asks you to record.

Example: 1,000 hypothetical business miles driven in September 2026 × 76¢ (IR-2026-29) = $760 at the federal standard rate. Miles driven in March 2026 would use 72.5¢ (IR-2025-128) instead, so keep each trip's date. Estimates, not tax advice.

One log for both returns

A West Virginia return doesn't call for a second mileage log; your preparer works from the same business, commuting and personal miles. CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data (Model S, 3, X, Y and Cybertruck). You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. Home/work rules and route templates label most trips Business, Commute or Personal; you tap to change any label and confirm the purpose. The dashboard shows your business-use percentage and warns you on the 28th if you're under 50%. You export a PDF or CSV log plus a Form 4562 Part V worksheet for your preparer. See how the log is built or see plans.

Sources (checked October 16, 2026)

Frequently asked questions

Does West Virginia use my federal mileage deduction?

Generally yes for the self-employed. Form IT-140 starts from federal adjusted gross income on line 1, which already reflects Schedule C vehicle expenses.

Does West Virginia add back bonus depreciation?

The 2025 Schedule M's list of additions (lines 51 to 58) doesn't include a depreciation add-back. Confirm with your preparer.

What are West Virginia's 2025 income tax rates?

For most filers, from 2.22% of taxable income under $10,000 up to 4.82% on income over $60,000.

Do West Virginia rideshare companies need a permit?

Yes. W. Va. Code § 17-29-3 requires a permit from the Division of Motor Vehicles.

Are driverless cars legal in West Virginia?

Yes. The Fully Autonomous Vehicle Act (chapter 17H, from HB 4787 of 2022) allows operation without a human driver if the vehicle meets § 17H-1-5's conditions.

This article is general information, not tax or legal advice. Talk to your tax preparer or attorney about your situation. State laws and bill status change; check the linked sources for the current text.

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