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Forms and Instructions
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Electronic Filing Information
Electronic Filing Mandate - Income tax preparers who filed more than 25 personal income tax returns last year – and will be using tax preparation software to complete one or more of these returns – must file those electronically for the current tax year. A Mandate Opt Out Form is available for taxpayers who choose not to have their income tax returns filed electronically. This form must be signed and retained by the tax preparer.
E-File Registration Requirements - Acceptance in the West Virginia e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – West Virginia supports the open tax years that follow the IRS which is the current year and 2 prior years.
State Only Return Requirements – West Virginia state returns can be transmitted as a linked return with the Federal Return or as a State Only return not linked to a Federal Return.
Amended Returns - West Virginia supports electronic filing for Amended Returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form 1 that the return is an Amended Return. The amended return information can be accessed in the program from the main menu of the West Virginia return by selecting the Personal Information > Other Categories.
Electronic Signatures – West Virginia does not currently support electronic signatures on their tax forms.
General Tax Return Information
Due Date - Individual Returns - April 15, or same as IRS
Extensions - An automatic 6-month extension is granted if a federal extension is filed. The automatic extension only applies to filing a return; no extensions are granted for payment of taxes due. ALL TAX PAYMENTS ARE DUE BY THE ORIGINAL DUE DATE OF THE RETURN. If no federal extension is filed, Schedule L, Application for Extension of Time can be filed to extend the filing of the West Virginia return. The Schedule L cannot be e-filed and must be mailed on or before April 15. The Schedule L can be accessed in the program from the main menu of the West Virginia return by selecting Miscellaneous Forms.
Driver’s License/Government Issued Photo Identification: West Virginia allows Driver's License or Government Issued ID information to be included in the tax return in order to electronically file but it is not required. Returns without Driver's License or Government Issued ID information may encounter delays in processing of refunds.
Filing Status Information
West Virginia requires the same filing status used on the federal return.
Residency Status Information for West Virginia Returns
Resident: A resident is an individual who spends more than 30 days in West Virginia with the intent of West Virginia becoming his/her permanent residence OR maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though he/she may also be considered a resident of another state. Full year residents file Form 1.
Part-year Resident: An individual who changes his/her residence either from West Virginia to another state or from another state to West Virginia during the taxable year.
Nonresident: An individual who is a resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia, OR a resident of West Virginia who spends not more than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside of West Virginia.
Special Nonresidents: A special nonresident is an individual who is a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia (reciprocity states) for the entire taxable year and whose only source of West Virginia income was from wages and salaries.
Reciprocal Agreements - West Virginia has a reciprocity agreement with the following states: Kentucky, Maryland, Ohio, Pennsylvania and Virginia.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of West Virginia upon entering military service remain residents of West Virginia for income tax purposes until proof as to change of home of record has been made.
Nonresidents: Nonresident military personnel stationed within West Virginia are not required to file a West Virginia income tax return unless they have earned income from West Virginia sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - Businesses that have made payments totaling $50,000 or more during the most recent fiscal year may be required to file and pay their West Virginia taxes electronically. Paid preparers who are unable to e-file can file a hardship request for themselves. See Form HW-1 Paid Tax Preparer Hardship Waiver Request.
Business Return General Information
Due Dates for West Virginia Business Returns
Corporations - April 15, or same as IRS.
S-Corporations and Partnerships - March 15, or same as IRS.
Fiduciary & Estate - April 15, or same as IRS.
Corporations - Any extension allowed by the IRS for filing the federal return automatically extends the West Virginia due date of Form CNF-120 to the same extended due date. If the Corporation is only seeking to extend the filing of the West Virginia return, Form CNF-120EXT - West Virginia Extension Corporation Net Income Tax Return should be filed. This form is not included in TaxSlayer Pro and is not supported for electronic filing. (Year on the form is 2018.)
Additionally, if tax is due, the separately-filed Form CNF-120EXT should be accompanied by a tentative Form CNF-120 along with payment. See the instructions with form CNF-120EXT.
S-Corporations and Partnerships - Any extension allowed by the IRS for filing the federal return automatically extends the West Virginia due date of Form SPF-100 to the same extended due date. If the entity is only seeking to extend the filing of the West Virginia return, Form SPF-100EXT - Extension of Time to File Information Return should be filed. This form is included in TaxSlayer Pro but is not supported for electronic filing. (Year on the form is 2018.)
Additionally, if Business Franchise Tax or Nonresident Withholding Tax is due, payment should accompany Form SPF-120EXT to avoid interest. See the instructions with form SPF-120EXT.
Fiduciary & Estate - Any extension allowed by the IRS for filing of the fiduciary federal return automatically extends the due date of IT-141 to the same extended due date. If the estate, trust, or QFT is only seeking to extend the filing of the West Virginia return and/or that expects to owe income tax and/or non-resident withholding tax (except for QFTs, which aren't required to pay the non-resident withholding tax) must file Form IT-141EXT, Extension of Time to File on or before the due date of the return. This form is included in TaxSlayer Pro but is not supported for electronic filing.
An extension of time to file does not extend the time to pay. To avoid interest and additions to tax for late payment, make a tentative payment on Form IT-141EXT.
Amended Business Returns
All West Virginia Amended Business Returns can be e-filed.
Corporations - Corporations must complete an amended Form SPF 120. To mark West Virginia Form SPF 120 as an amended return, from the main menu of the West Virginia return, select Heading Information > Amended Return.
S-Corporations and Partnerships - S Corporations and Partnerships must complete an amended Form SPF 100. To mark West Virginia Form SPF 100 as an amended return, from the main menu of the West Virginia return, select Heading Information > Amended Return.
Fiduciary / Estate - Fiduciaries must complete an amended Form IT-141. To mark West Virginia Form IT-141 as an amended return, from the main menu of the West Virginia return, select Heading Information > Amended Return. An extension of time to file does not extend the time for payment. To avoid interest and additions to tax for late payment, use Form IT-141T to make a tentative payment pending the filing of the annual return.
Business Mailing Addresses
Federal Tax Links
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.