West Virginia Personal Tax ExtensionForm WV 4868

West Virginia Personal Income Tax Extension – Federal Extension Required

West Virginia honors the federal IRS extension for individual income tax filers. If you file IRS Form 4868 to extend your federal return, West Virginia automatically grants you an extension to file your state return – no separate state form required. The filing deadline moves from April 15, 2026, to October 15, 2026. Any West Virginia income tax owed must still be paid by April 15.

Using Form WV 4868

Form WV 4868 (Extension of Time to File) serves as West Virginia’s payment voucher for mailing an extension payment. Online payments can be made through MyTaxes WV at mytaxes.wvtax.gov via ACH, or by credit card through WV Treasury e-Pay (2.25% service fee applies). No separate form is needed when paying online with a federal extension in place.

Late Filing and Payment Penalties

West Virginia’s failure-to-file penalty is 5% of unpaid tax per month, capped at 25%. The failure-to-pay penalty is 0.5% of unpaid tax per month, also capped at 25%. Both penalties can apply simultaneously on an unpaid balance. Pay by April 15 and file by October 15 to avoid both entirely.

Best Practices

• ✓File IRS Form 4868 by April 15 – West Virginia’s extension follows automatically with no state form required.
• ✓Pay any West Virginia balance by April 15, 2026, using free ACH at MyTaxes WV (mytaxes.wvtax.gov).
• ✓File your completed West Virginia return by October 15, 2026, to avoid the 5%/month filing penalty.
• ✓If mailing a payment, use Form WV 4868 with a check or money order.

West Virginia’s extension process is clean – a federal extension covers the state automatically. The key distinction is the penalty structure: the filing penalty (5%/month) is ten times the payment penalty (0.5%/month), so filing on time by October 15 is especially important. Pay by April 15 and file by October 15, 2026.

Quick Reference Table

Mailing Address with Payment