State of West Virginia
Business Income Tax Extensions

West Virginia Filing Due Date: Corporation tax returns are due by March 15 — or by the 15^th day of the 3^rd month following the end of the taxable year (for fiscal year filers).

Extended Deadline with West Virginia Tax Extension: West Virginia offers a 6-month extension to corporations that have a valid Federal tax extension (IRS Form 7004). If you obtain a Federal extension, you will automatically receive a corresponding West Virginia tax extension, which moves the corporation filing deadline to September 15 (for calendar year filers).

West Virginia Tax Extension Form: To apply for a state-only tax extension, you must submit a written request to the West Virginia State Tax Department by the original deadline of your return.

West Virginia Extension Payment Requirement: An extension of time to file is not an extension of time to pay. If you owe West Virginia tax, it must be paid by the original due date, or penalties and interest will be charged. You can make an extension payment with West Virginia Form CNF-120T, or pay electronically using the “Electronic Filing and Services” system: www.wva.state.wv.us/ElectronicFilingAndServices

West Virginia Tax Extension Tip: If you received a state extension because you filed a Federal extension, remember to attach a copy of your Federal extension request (IRS Form 7004) to your West Virginia tax return when you file.