The document provides information about changes to the 2008 West Virginia personal income tax forms and instructions. Key points include: - The 2008 income tax form has been expanded to allow larger spaces for entries to improve scanning and decrease processing time. This is expected to allow quicker refund issuance. - Two new refundable tax credits have been introduced for 2008 - the Homestead Excess Property Tax Credit and a credit for wages paid to apprentices registered in qualified apprenticeship programs. - Over 60% of West Virginians filed their 2007 tax returns electronically. Electronic filing is encouraged to allow quicker processing and faster refunds. Free online filing options are available through the state tax department's website.