West Virginia

Corporate income tax

Corporation Net Income Tax return is due on or before the 15th day of the 4th month following the close of the taxable year (W. Va. Code 11-24-13, for tax years beginning after Dec 31, 2015). Rate 6.5% (11-24-4). Estimated payments in four equal installments on the 15th day of the 4th, 6th, 9th and 12th months of the tax year.

Extension. A federal extension (Form 7004) is automatically accepted as an extension to file the WV return (attach a copy); a state-only extension is available...

Partnerships and S corporations

Elective pass-through entity tax: SB 151 (2023 Regular Session, signed March 28, 2023, effective June 8, 2023) created an elective entity-level tax retroactive to tax year 2022, in response to IRS Notice 2020-75 (SALT cap workaround). Rate is the top marginal individual rate (6.5% for 2022 and 2023). The election is made by filing the elective return (Form EPT-100) instead of PTE-100; for calendar-year entities the election/return is due on or before March 15 (extended September 15) and, once made for a year, cannot be switched. Special window for retroactive 2022 elections was June 8 to September 15, 2023. An electing entity is not required to file PTE-100 for that year.

Consumers sales and service tax and use tax

Due date. Returns and payment are due on or before the 20th day of the month following the reporting period: monthly filers by the 20th of the next month (W. Va. Code 11-15-16); quarterly filers by the 20th day after the end of each quarter; annual filers by the 20th day after the end of the taxable year (January 20 for calendar-year filers). Next business day if the 20th falls on a weekend or holiday.

Filing frequency. Monthly is the default. The Tax Division permits quarterly filing if the annual aggregate tax is $3,000 or less and annual filing if the annual aggregate tax is $600 or less (per CST-200CU instructions). Taxpayers paying more than $25,000 in the prior tax year must file and pay electronically.

Thresholds. Annual: $600 or less annual tax. Quarterly: $3,000 or less annual tax. Monthly: above $3,000 (default). Mandatory e-file/e-pay above $25,000 prior-year tax.

Prepayments. None as of April 7, 2025. Previously, taxpayers with average monthly payments over $100,000 had to make an accelerated June payment (tax for June 1-15, or 50% of May liability) by June 20 (W. Va. Code 11-15-16). Senate Bill 615 (2025 Regular Session, signed by Gov. Morrisey) removed the accelerated payment requirement for sales tax, use tax and withholding effective 4/7/2025; only the regular monthly return payment is now required.

Notes

West Virginia has no state-level gross receipts tax (only local B&O taxes in some municipalities, not covered). Severance and other industry taxes not researched. Annual reports are filed with the Secretary of State, not the Tax Division, so omitted.