West Virginia Business Tax Deadlines (2026)
Next: May 15 — Form 990 due for nonprofits
Next Deadline: May 15 — Form 990 due for nonprofits
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1-Q4) | All | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
West Virginia State Tax Deadlines (2026)
| Tax Type | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Personal Income Tax (IT-140) | Individuals, sole proprietors | April 15 | October 15 |
| Estimated Income Tax (Q1-Q4) | Individuals owing $600+ | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
| Corporate Net Income Tax (CNF-120) | C-Corporations | April 15 (calendar year) | October 15 |
| S-Corp Return (SPF-100) | S-Corporations | March 15 | September 15 |
| Partnership Return (PRT-100) | Partnerships | March 15 | September 15 |
| Business & Occupation Tax (B&O) | Utilities, natural gas, electric | Varies by classification | — |
| Sales & Use Tax | Businesses with taxable sales | Monthly (20th) or quarterly | — |
| Payroll — Employer Withholding | Employers | Monthly or quarterly | — |
| Business Registration Certificate | All businesses | Annual renewal (July 1) | — |
| Annual Report | Corporations and LLCs | July 1 | — |
Quarterly Estimated Tax Deadlines in West Virginia
West Virginia follows the federal estimated tax schedule:
| Quarter | Due Date |
|---|---|
| Q1 | April 15 |
| Q2 | June 15 |
| Q3 | September 15 |
| Q4 | January 15, 2027 |
Estimated payments are required if you expect to owe $600 or more in WV income tax after withholding and credits.
West Virginia-Specific Tax Requirements
West Virginia imposes a graduated personal income tax with rates ranging from 2.36% to 5.12% (the top rate applies to income over $60,000). Recent tax reforms have been reducing these rates — check for updated brackets. Business income from sole proprietorships and pass-through entities flows through to the individual IT-140 return. West Virginia also offers a Pass-Through Entity Tax election.
The Corporate Net Income Tax is a flat 6.5% on net income apportioned to West Virginia. The state does not impose a separate franchise tax on general business corporations (the historical Business Franchise Tax was repealed effective 2015). West Virginia does impose a Business & Occupation (B&O) Tax — but unlike Washington's broad B&O tax, WV's B&O tax primarily applies to utilities, natural gas producers, and electric power generators at varying rates.
West Virginia's Sales and Use Tax rate is 6%, with a few municipal additions (0.5%–1% in some cities). Monthly returns are due by the 20th. The state taxes most tangible goods and a broad range of services including personal services, contracting, and certain professional services. Employers must withhold WV income tax from employee wages. All businesses operating in West Virginia must obtain a Business Registration Certificate from the Tax Department. The Annual Report for corporations and LLCs is due July 1 each year ($25 for all entities), filed with the Secretary of State.
What Happens If You Miss a West Virginia Tax Deadline?
West Virginia's late filing penalty is 5% per month of the unpaid tax, up to a maximum of 25%. A late payment penalty of 0.5% per month of the unpaid balance also applies, up to 25%. A combined maximum of 50% of the tax due can be assessed in severe cases.
Interest on underpaid taxes accrues at a rate adjusted annually — for 2026, approximately 8%–9.5% per year (calculated as the IRS underpayment rate plus a state adjustment). The interest runs from the original due date.
West Virginia grants an automatic extension matching the federal extension — if you have a valid federal extension, WV automatically extends to October 15. However, you must pay at least 90% of the tax liability by April 15 to avoid penalties. Sales tax returns cannot be extended. Failure to maintain your Business Registration Certificate or file the Annual Report can result in dissolution and loss of good standing.
West Virginia State Tax Department
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