2025 West Virginia State Tax Deadlines
West Virginia Individual income tax filing deadlines and extensions for 2025
If you are a resident or have been involved in business operations within West Virginia, you might be required to file West Virginia State taxes. West Virginia maintains a progressive income tax structure with rates ranging from 3% to 6.5% for the 2025 tax year, providing various opportunities for effective tax planning. This comprehensive guide outlines the key tax deadlines and considerations applicable to West Virginia in 2025.
West Virginia business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in West Virginia must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form CIT-120 (West Virginia Corporation Net Income Tax Return)
- File online with the West Virginia State Tax Department
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in West Virginia for 2025
The Extension Deadline for West Virginia Corporate income tax returns is October 15, 2026. West Virginia automatically grants a six-month extension on filing Corporate income tax returns if a federal extension is filed. If a federal extension has not been requested, file Form CIT-120EXT by the original return due date. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
West Virginia S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in West Virginia by March 15, 2026.
Required forms include:
- Form PTE-100 (Pass-Through Entity Information Return)
- Applicable schedules based on entity type
Extension to file S Corporations and Partnerships taxes in West Virginia for 2025
The Extension Deadline for West Virginia S Corporation & Partnership income tax returns is September 15, 2026. West Virginia automatically grants a six-month extension on filing pass-through entity income tax returns if a federal extension is filed. If expecting to owe nonresident withholding tax, file Form PTE-100EXT on or before March 15, 2026. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
West Virginia Individual tax considerations for 2025
Filing requirements and income thresholds
West Virginia Individuals must file a State income tax return if they meet specific gross income thresholds that generally align with federal requirements.
The 2025 standard deduction amounts are:
- $2,000 for Single taxpayers
- $4,000 for Married Filing Jointly
- $2,000 for Married Filing Separately
- $2,000 for Head of Household
Estimated tax deadline for West Virginia 2025
Estimated tax payments are due:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
See Form IT-140V for instructions on the amount to pay with each voucher.
Who must make estimated payments
You must make West Virginia estimated income tax payments during 2025 if:
- You expect to owe more than $200 in West Virginia income tax
- You have significant self-employment income
- You receive income not subject to withholding
- You need strategic tax planning for irregular income patterns
Individual tax deadline for West Virginia 2025
You must file and pay Individual Income Taxes in West Virginia by April 15, 2026. West Virginia accepts electronic filing through the State Tax Department's website, significantly saving time and processing efforts.
Available forms include:
- Form IT-140 (West Virginia Personal Income Tax Return)
Extension to file taxes in West Virginia for 2025
The Extension Deadline is October 15, 2026, to file your West Virginia Individual Income tax return. West Virginia will automatically grant a six-month extension on filing personal income taxes if a federal extension is filed. If you do NOT file a federal extension, submit Form IT-140EXT. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What West Virginia tax professionals need to know
Several key considerations make West Virginia's tax landscape unique for 2025. The State's progressive tax system ranges from 3% to 6.5%, requiring careful income planning for higher earners. West Virginia offers various deductions and credits that can provide significant tax savings opportunities.
Electronic filing advantages
West Virginia encourages electronic filing through its State Tax Department website. Benefits include:
- Faster processing times compared to paper returns
- Direct deposit options for refunds
- Immediate confirmation of filing
- Reduced calculation errors
West Virginia-specific deductions
West Virginia offers several unique tax benefits, including:
- Modified adjusted gross income calculations
- Special deductions for senior citizens
- Vehicle tax deduction opportunities for business use
- Enhanced home office deduction planning
West Virginia's unique tax features for 2025
No estate tax
West Virginia does not impose an estate tax, providing advantages for estate planning and wealth transfer strategies. This absence of estate tax makes the State attractive for retirees and high-net-worth Individuals.
Disaster relief provisions
West Virginia has experienced natural disasters, leading to extended federal tax deadlines for affected counties. Recent severe storms, flooding, and landslides have qualified certain taxpayers for extended deadlines through November 3, 2025, demonstrating the State's coordination with federal disaster relief efforts.
Coal and natural resource considerations
West Virginia's economy is significantly tied to natural resources, creating specific tax planning opportunities for:
- Oil and gas deduction strategies
- Mining-related business deductions
- Severance tax considerations
- Depletion allowances for resource extraction
Special farmer provisions
If at least two-thirds of your gross income is derived from farming, you may pay estimated tax at any time on or before January 15, 2026. However, if farmers file their tax return on or before March 1, 2026, and pay the total tax at that time, they need not file an estimated tax.
West Virginia automatic extension policies
Federal extension coordination
West Virginia coordinates closely with federal extension policies, automatically granting State extensions when federal extensions are filed. This coordination streamlines the filing process for taxpayers who require additional time, while maintaining consistent deadlines.
Pass-through entity considerations
Pass-through entities benefit from automatic extension policies, though those expecting to owe nonresident withholding tax must file specific extension forms to avoid penalties and interest charges.
Sources
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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.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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