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Connect with a TaxPro →West Virginia LLCs and partnerships with West Virginia source income file Form WV/IT-140P (West Virginia Partnership Return of Income) with the West Virginia State Tax Department. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. West Virginia automatically honors the federal Form 7004 extension for pass-through entity returns–no separate West Virginia extension form is required–provided all West Virginia income tax owed is paid by March 16, 2026.
File IRS Form 7004 before March 16, 2026 to extend the West Virginia return to September 15, 2026. Pay all West Virginia tax owed by March 16, 2026 through MyTaxes or by mailing a payment to: WV State Tax Department, PO Box 3694, Charleston, WV 25336.
West Virginia automatically honors the federal Form 7004 extension for pass-through entity returns–no separate West Virginia extension form is required. West Virginia requires withholding on the West Virginia-source income of nonresident members at the 6.5% nonresident withholding rate. The withholding obligation is not extended by the filing extension–amounts must be remitted by March 16, 2026. West Virginia pass-through entities that elect the composite return option may pay West Virginia income tax at the entity level on behalf of nonresident members instead of withholding.
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your West Virginia return is filed accurately and on time.
West Virginia requires online payment for tax amounts of $750 or more. Submit electronically via the West Virginia Online Tax Extension Payment portal. For amounts under $750, complete WV Extension Payment Voucher and mail with your payment.
Submit electronically through the West Virginia Online Tax Extension Payment system. Required for all payments $750 and above.
Download WV Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25% |
| Failure to Pay | 0.5% per month on unpaid tax |
| State Abbreviation | WV |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | WV Extension Payment Voucher |
| Online Payment | West Virginia Online Tax Extension Payment |
| State Agency | West Virginia State Tax Department |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25% |
| Failure to Pay Penalty | 0.5% per month on unpaid tax |
West Virginia S corporations with West Virginia source income file Form WV/IT-140S (West Virginia S Corporation Return of Income) with the West Virginia State Tax Department. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. West Virginia automatically honors the federal Form 7004 extension–no separate West Virginia extension form is required–provided all West Virginia income tax owed is paid by March 16, 2026.
File IRS Form 7004 before March 16, 2026 to extend the West Virginia return to September 15, 2026. Pay all West Virginia income tax owed by March 16, 2026. Pay online or mail payments to: WV State Tax Department, PO Box 3694, Charleston, WV 25336.
West Virginia S corporations are treated as pass-through entities for West Virginia income tax purposes. West Virginia requires withholding on the West Virginia-source income of nonresident shareholders at the 6.5% withholding rate. S corporations may instead elect to file a West Virginia composite return on behalf of nonresident shareholders–the composite return option can simplify the extension payment calculation by consolidating the nonresident tax obligation at the entity level. The PTE withholding or composite return election must be addressed before the March 16, 2026 deadline.
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your West Virginia return is filed accurately and on time.
West Virginia requires online payment for tax amounts of $750 or more. Submit electronically via the West Virginia Online Tax Extension Payment portal. For amounts under $750, complete WV Extension Payment Voucher and mail with your payment.
Submit electronically through the West Virginia Online Tax Extension Payment system. Required for all payments $750 and above.
Download WV Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25% |
| Failure to Pay | 0.5% per month on unpaid tax |
| State Abbreviation | WV |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | WV Extension Payment Voucher |
| Online Payment | West Virginia Online Tax Extension Payment |
| State Agency | West Virginia State Tax Department |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25% |
| Failure to Pay Penalty | 0.5% per month on unpaid tax |
West Virginia C corporations with West Virginia taxable income file Form WV/CNF-120 (West Virginia Corporate Net Income Tax Return) with the West Virginia State Tax Department. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. West Virginia automatically honors the federal Form 7004 extension–no separate West Virginia extension form is required–provided all West Virginia corporate income tax owed is paid by April 15, 2026. West Virginia corporate income is taxed at 6.5% flat rate.
File IRS Form 7004 before April 15, 2026 to extend the West Virginia Form WV/CNF-120 (West Virginia Corporate Net Income Tax Return) return to October 15, 2026. Pay all West Virginia corporate income tax by April 15, 2026. Pay online or mail payments to: WV State Tax Department, PO Box 3694, Charleston, WV 25336.
West Virginia imposes corporate net income tax on C corporations with West Virginia nexus. West Virginia uses a single-sales-factor apportionment formula–only the West Virginia sales factor is used to apportion income to West Virginia, regardless of where the corporation's payroll and property are located. This single-sales-factor approach benefits corporations with significant West Virginia payroll or property but limited West Virginia sales. West Virginia corporate income tax is computed on federal taxable income with West Virginia adjustments.
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your West Virginia return is filed accurately and on time.
West Virginia requires online payment for tax amounts of $750 or more. Submit electronically via the West Virginia Online Tax Extension Payment portal. For amounts under $750, complete WV Extension Payment Voucher and mail with your payment.
Submit electronically through the West Virginia Online Tax Extension Payment system. Required for all payments $750 and above.
Download WV Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25% |
| Failure to Pay | 0.5% per month on unpaid tax |
| State Abbreviation | WV |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | WV Extension Payment Voucher |
| Online Payment | West Virginia Online Tax Extension Payment |
| State Agency | West Virginia State Tax Department |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25% |
| Failure to Pay Penalty | 0.5% per month on unpaid tax |
West Virginia trusts and estates with West Virginia source income file Form WV-IT-141 (West Virginia Fiduciary Income Tax Return) with the West Virginia State Tax Department. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. West Virginia automatically honors the federal Form 7004 extension–no separate West Virginia extension form is required–provided all West Virginia fiduciary income tax owed is paid by April 15, 2026. West Virginia fiduciary income is taxed at 3% to 6.5% graduated rates.
File IRS Form 7004 before April 15, 2026 to extend the West Virginia Form WV-IT-141 (West Virginia Fiduciary Income Tax Return) return to October 15, 2026. Pay all West Virginia fiduciary income tax by April 15, 2026. Pay online or mail payments to: WV State Tax Department, PO Box 3694, Charleston, WV 25336.
West Virginia taxes the income of resident trusts–those with a West Virginia trustee or created by a West Virginia resident–on all income regardless of source. Nonresident trusts pay West Virginia tax only on West Virginia-source income. West Virginia fiduciary income tax rates follow the individual rate schedule, with rates ranging from 3% on income below $10,000 to 6.5% on income above $60,000. West Virginia does not require a separate extension form–a valid federal Form 7004 automatically extends the WV-IT-141 to October 15, 2026, provided all West Virginia fiduciary income tax is paid by April 15, 2026.
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your West Virginia return is filed accurately and on time.
West Virginia requires online payment for tax amounts of $750 or more. Submit electronically via the West Virginia Online Tax Extension Payment portal. For amounts under $750, complete WV Extension Payment Voucher and mail with your payment.
Submit electronically through the West Virginia Online Tax Extension Payment system. Required for all payments $750 and above.
Download WV Extension Payment Voucher and mail with your check or money order. Include your EIN and tax year on the check.
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25% |
| Failure to Pay | 0.5% per month on unpaid tax |
| State Abbreviation | WV |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | WV Extension Payment Voucher |
| Online Payment | West Virginia Online Tax Extension Payment |
| State Agency | West Virginia State Tax Department |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25% |
| Failure to Pay Penalty | 0.5% per month on unpaid tax |
Work with a U.S.-based CPA or Enrolled Agent who knows West Virginia business taxes – secure upload, upfront pricing, and on-time filing.
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