Web Developer Taxes in West Virginia - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a Web Developer in West Virginia

From the rolling hills of the Eastern Panhandle to the bustling tech scene emerging in Morgantown, West Virginia web developers are contributing to a growing digital economy. However, alongside building websites and applications comes the responsibility of managing taxes as a self-employed individual.

As a web developer operating as an independent contractor in West Virginia, the federal government requires reporting all business income and expenses on Schedule C (Profit or Loss From Business) with Form 1040. Crucially, income exceeding $400 necessitates the payment of self-employment tax, covering both Social Security and Medicare contributions. Accurate record-keeping throughout the year is paramount for a smooth tax filing process.

How West Virginia Handles Gig Worker Taxes

As a resident of West Virginia, a state income tax return is required, regardless of income level. West Virginia operates under a graduated income tax system, meaning the tax rate increases as income increases. For the 2025 tax year, West Virginia utilizes several tax brackets, and rates are subject to change, so staying updated is crucial. The primary form for self-employed individuals to report income and calculate tax liability is Form WV-140, West Virginia Resident Income Tax Return. This form requires reporting net profits from Schedule C, along with any other income sources.

West Virginia also allows for various credits and deductions that can reduce your overall tax burden. These include, but are not limited to, credits for education expenses, and certain charitable contributions. It's important to note that West Virginia does not have a local income tax, simplifying the filing process compared to some other states. However, the state does have a business privilege tax, which may apply depending on the structure of your web development business. Consulting with a tax professional familiar with West Virginia tax law is highly recommended to ensure full compliance and maximize potential savings. For the most up-to-date information and forms, please visit the West Virginia State Tax Department: https://tax.wv.gov/

Key Tax Deductions for Home-Based Web Developers

• Home Office Deduction: The home office deduction allows web developers to deduct expenses related to the portion of their home exclusively and regularly used for business. “Exclusive use” means that space is used solely for work, and not for personal activities. “Regular use” implies consistent and frequent use for business purposes. Taxpayers can choose between the simplified method, a standard deduction of $5 per square foot of the home used for business, up to a maximum of 300 square feet, or the actual expense method, which involves calculating the percentage of the home used for business and deducting a proportionate share of mortgage interest, rent, utilities, insurance, and depreciation.
• Hardware & Software: The costs of essential hardware, such as computers, monitors, and cameras, are generally deductible as business expenses. Software subscriptions vital to your work, including Adobe Creative Cloud, web hosting fees, and development tools, are also deductible.
• Internet & Phone Bill: If you use your internet and phone for both personal and business purposes, you can deduct the percentage of the cost attributable to business use. Maintaining detailed records of business usage is essential to substantiate this deduction.

Note on Mileage: As a home-based worker, mileage is not a primary deduction. However, if you occasionally travel to meet with clients or for work-related errands (e.g., purchasing supplies), you can deduct those miles using the standard mileage rate set by the IRS.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax is comprised of two components: 12.4% for Social Security and 2.9% for Medicare. This tax is essentially the equivalent of the Social Security and Medicare taxes withheld from employees' paychecks, but as a self-employed individual, you are responsible for paying both the employer and employee portions.