West Virginia (WV)
April 15, 2026
October 15, 2026
✓ Automatic w/ Federal
WV — West VirginiaWest Virginia Personal Income Tax Extension — What You Need to Do
West Virginia automatically honors a federal extension (Form 4868) for the same six months, or you can file Form WV/4868 directly if you don’t have a federal extension. Either way, West Virginia has no percentage-of-tax prepayment rule — but any tax owed is still due April 15, 2026, regardless of the extension.
West Virginia Extension Checklist — 2026
A federal extension is automatically honored — file WV/4868 only if you don’t have one. Either way, pay any tax due by April 15.
April 15, 2026
Pay Any WV Tax Due
Check with Form WV/4868 WV Tax Division
Tax Account Administration
PO Box 2585
Charleston, WV 25329-2585
An extension doesn’t extend the time to pay — interest still accrues from April 15.
October 15, 2026
File Federal + West Virginia Return
File your federal return now and add your West Virginia state return — Form IT-140 — in the same session. If relying on the federal extension, remember to write the extended due date on IT-140 and attach a copy of federal Form 4868.
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West Virginia Late Filing & Payment Penalties — What It Costs to Wait
West Virginia charges separate monthly penalties for late filing and late payment, plus daily interest that accrues from the original April 15 due date no matter what.
| Charge Type | Rate | Cap | Trigger |
|---|---|---|---|
| Late-Filing Penalty | 5% per month (or part-month) | 25% | Return filed after October 15, 2026, or without a valid extension |
| Late-Payment Penalty | 0.5% per month (or part-month) | 25% | WV tax not paid by April 15, 2026 |
| Interest | 11.5% per year (2026 rate) | No cap | Accrues from the original April 15 due date regardless of extension |
West Virginia State Extension Details
| Extension Type | Automatic with Federal Extension (or standalone Form WV/4868) |
| Original Deadline | April 15, 2026 |
| Extended Deadline | October 15, 2026 |
| Extension Period | 6 months |
| Extension Form | Form WV/4868 — only needed without a federal extension |
| Return Form | Form IT-140 |
| Federal Extension Required? | Not required — WV automatically honors it; write the extended date on IT-140 and attach a copy of Form 4868 |
| Payment Requirement | No percentage rule — but full tax due must be paid by April 15, 2026 to avoid interest/penalty |
| Online Payment Portal | MyTaxes |
| Extension/WV4868 Mailing Address | WV Tax Division, Tax Account Administration, PO Box 2585, Charleston, WV 25329-2585 |
| Return Mailing Address (refund) | WV Tax Division, PO Box 1071, Charleston, WV 25324-1071 |
| Return Mailing Address (balance due) | WV Tax Division, PO Box 3694, Charleston, WV 25336-3694 |
| State Agency | West Virginia Tax Division |
| Late-Filing / Late-Payment Penalty & Interest | 5%/month late-filing (cap 25%); 0.5%/month late-payment (cap 25%); 11.5% annual interest |
West Virginia Tax Extension — Frequently Asked Questions
Do I need to file Form WV/4868?
Not if you already have a federal extension — West Virginia automatically honors it for the same six months. WV/4868 is only needed if you want a standalone West Virginia extension without a federal one.
If I’m using my federal extension, do I still need to do anything on my WV return?
Yes — write the extended due date in the designated box on Form IT-140 and attach a copy of your federal Form 4868 when you file. These two steps are required even though no separate WV extension form is needed.
Is there a minimum percentage I need to pay by April 15?
No. West Virginia doesn’t have a percentage-of-tax prepayment rule like some states. However, any unpaid tax still accrues interest from April 15 regardless of your extension.
What if I’m due a refund?
If you’re due a refund, no extension form or payment is required. Filing sooner still gets your refund to you faster.
Which West Virginia return form do I need?
Form IT-140, the West Virginia Personal Income Tax Return, for both residents and nonresidents.
Where do I mail my return versus my extension payment?
WV/4868 extension payments go to PO Box 2585. Refund returns go to PO Box 1071, and balance-due returns go to PO Box 3694 — all in Charleston, WV.
Ready to File? Start Federal + West Virginia
File your federal return and add West Virginia state in the same session. October 15 filing deadline — secure, fast, with live support.