2023 West Virginia State Tax Deadlines
West Virginia Individual Income Tax Filing deadlines and extensions for 2023.
If you are a resident or have been involved in significant business operations within West Virginia then you might be required to file West Virginia State Taxes. We look at the most important tax deadlines and tax extensions for West Virginia in 2023.
C Corporation
West Virginia C Corporation Tax Deadlines for 2023
You must file & pay Corporate Income Taxes in West Virginia by April 16, 2024.
Applicable form:
Form CIT-120 - West Virginia Corporation Net Income Tax Return
Extension to File Taxes in West Virginia for 2023
You must send payment for taxes in West Virginia for the fiscal year 2023 by April 16, 2024.
The Extension Deadline is September 16, 2024 to file your West Virginia income tax return.
West Virginia automatically grants 6 months extensions on filing corporate income tax returns, if a federal extension is filed. This means you do not need to file for an extension in West Virginia. If a federal extension has not been requested or to pay any tax due file Form CIT-120EXT, West Virginia Extension Corporation Net Income Tax Return by the original return due date.
This is an extension to FILE, not an extension to PAY - payment is still due April 16, 2024.
Pass-Throughs
West Virginia S Corporation & Partnership Tax Deadlines for 2023
You must file in West Virginia by March 15, 2024.
Applicable forms:
Form PTE-100 - West Virginia Income Tax Return S Corporation & Partnership (Pass-Through Entity)
Extension to File S Corporation & Partnership Taxes in West Virginia for 2023
You must send payment for taxes in West Virginia for the fiscal year 2023 by March 15, 2024.
The Extension Deadline is October 15, 2024 to file your West Virginia income tax return.
West Virginia automatically grants 6 months extensions on filing pass-through entity income tax returns, if a federal extension is filed. This means you do not need to file for an extension in West Virginia. Any partnership or S corporation needing an extension of time to file and/or that expects to owe nonresident withholding tax must file Form PTE-100EXT Extension of Time to File Information Returns, on or before the due date of the return.
This is an extension to FILE, not an extension to PAY - payment is still due March 15, 2024.
West Virginia Individual Tax Deadlines for 2023
Estimated Tax Deadline for West Virginia 2023
Estimated tax payments should be made:
- April 18, 2023
- June 15, 2023
- November 15, 2023
- January 15, 2024
See IT-140V for the amount to pay with each voucher.
Individual Tax Deadline for West Virginia 2023
You must file & pay Individual Income Taxes in West Virginia by April 15, 2024.
Applicable forms:
IT-140 - Full Time Residents, Part-Year Residents and Nonresidents
Extension to File Taxes in West Virginia for 2023
You must send payment for taxes in West Virginia for the fiscal year 2023 by April 15, 2024.
The Extension Deadline is October 15, 2024 to file your West Virginia Individual Income tax return.
West Virginia will automatically grant a 6 months extension on filing personal income taxes if a federal extension is filed. This means you do not need to file for an extension in West Virginia if you file a federal extension. If you do NOT file a federal extension, file Form 740EXT.
This is an extension to FILE, not an extension to PAY - payment is still due April 15, 2024.
Estates Tax Deadline for West Virginia 2023
West Virginia does not have an Estate Tax.
Farmer and Fisherman Taxes for West Virginia 2023
If at least 2/3 of your gross income for the taxable year is derived from farming, you may pay estimated tax at any time on or before January 15, 2024. If you wait until January 15, 2024, you must pay the entire balance of the estimated tax. However, if farmers file their tax return on or before March 1, 2024, and pay the total tax at that time, they need not file estimated tax.
Sources
- https://tax.wv.gov/TaxCalendar/Pages/TaxCalendarJanuary.aspx
- https://tax.wv.gov/Documents/TaxForms/2021/it140v.pdf
- https://www.docuclix.com/external/?_y=67985712d5c594ce10167c2d22f104e4
- https://tax.wv.gov/Business/Pages/BusinessTaxDueDateChanges.aspx#
- cit120.instructions.pdf (wv.gov)
- cit120ext.pdf (wv.gov)
- Pass Through Entity (wv.gov)
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
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