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General Instructions

The West Virginia State Tax Department grants you an automatic six-month extension of time to file you West Virginia income tax return if you obtain a federal extension of time to file. Enter on your West Virginia return the date to which the federal extension was granted. If a federal extension was granted electronically, write “Federal Extension Granted†and the confirmation number at the top of the West Virginia return. Enter the extended due date in the appropriate box. A copy of the Federal Form 4868 must be enclosed with your return. If you need an extension of time for West Virginia purposes but not for federal purposes, or if you expect to owe tax to West Virginia, you must submit a completed West Virginia Application for Extension of Time to File (Schedule L) and pay any tax expected to be due.

An extension to file your return is not an extension of time to pay your taxes.

If you owe taxes, payment must be made by April 15, 2015. To avoid penalties, West Virginia requires that 90% of the total tax liability be paid by April 15, 2015.

Pay your taxes online at Official Payments Corporation. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me Later® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Along with the extension payment voucher, send a check or money order in the amount of the estimated tax due made payable to WV State Tax Department. Mail to:
West Virginia State Tax Department
Tax Account Administration Division
PO Box 2585
Charleston, WV 25329-2585

In all cases, interest will be charged at a rate of 9.5% per year from the date the tax should have been paid (April 15, 2015) until the date of payment. In addition, the state may assess the following penalties:

  • Late Payment Penalty: West Virginia will also assess a late payment penalty of 5% per month to a maximum of 25% of the outstanding balance if you do not pay the total tax due by April 15, 2015.
  • Failure to File Penalty: If you do not file your return by October 15, 2015, you may be assessed an additional penalty of 0.5% per month to a maximum of 25% of the balance due.

West Virginia requires that you file for an extension even if you do not owe or are expecting a tax refund. If you have filed for a Federal extension, there is nothing to file with the state at this time.

For more information, visit The West Virginia State Tax Department