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TaxSlayer Pro Knowledgebase West Virginia Articles
West Virginia Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary BAR-0
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
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. The taxpayer, however, can choose to opt out of their return being e-filed by completing Form OPT-1 available here. 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.
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, WV4868, Application for Extension of Time, can be filed to extend the filing of the West Virginia return. Form WV4868 cannot be e-filed and must be mailed on or before April 15.
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 is a nonresident if either of these is true:
- They are a resident of another state, do not maintain a physical presence within West Virginia, and do not spend more than 183 days of the taxable year within West Virginia
- They are a resident of West Virginia, maintain a permanent place of residence outside of West Virginia, and do not spend more than 30 days of the taxable year in 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 WV-EFT-WR, Electronic Filing and Payment 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.
Business Extensions
Corporations - Any extension allowed by the IRS for filing the federal return automatically extends the West Virginia due date of Form CIT-120 to the same extended due date. If the Corporation is seeking to extend only the West Virginia return, it should complete and file Form CIT-120EXT with payment by the filing deadline. Form CIT-120EXT is included in TaxSlayer Pro but is not supported for electronic filing.
S-Corporations and Partnerships - Any extension allowed by the IRS for filing the federal return automatically extends the West Virginia due date of Form PTE-100 to the same extended due date. If the entity is only seeking to extend the filing of the West Virginia return, Form PTE-100EXT - Extension of Time to File Information Returns should be filed.
Form PTE-100EXT is included in TaxSlayer Pro but is not supported for electronic filing.
Additionally, if Business Franchise Tax or Nonresident Withholding Tax is due, payment should accompany Form PTE-100EXT to avoid interest.
Fiduciary and 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.
Form IT-141EXT 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 CIT-120. To mark West Virginia Form CIT-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 PTE-100. To mark West Virginia Form PTE-100 as an amended return, from the main menu of the West Virginia return, select Heading Information > Amended Return.
Fiduciary and 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.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporate Income Tax Mailing Addresses
S-Corporation/Partnership Tax Mailing Addresses
Fiduciary Income Tax Mailing Address
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
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.