West Virginia calendar and forms

West Virginia keeps its income tax calendar on the federal dates. The IT-140 is due April 15, 2027, the four estimated payments fall on the federal quarters, and a federal extension carries the West Virginia return to October 15, 2027 without a separate request. Two things are West Virginia’s own. The extension is a federal piggyback: file Form WV4868 only if you have no federal extension, and pay what you owe by April 15 either way, because the extension extends nothing but the paperwork. And the calendar that costs people the most money is not the income tax calendar at all. It is the county vehicle tax: the first half must be paid before October 1 and the second before April 1, or the refundable Motor Vehicle Property Tax Adjustment Credit on the IT-140 is lost for the late half.

The form side is manageable. There is one return, the IT-140, which starts from federal AGI and has no deductions to itemize. Most filers touch it plus Schedule M, where Social Security, exempt pensions and the senior modification come off, and the Tax Credit Recap Schedule if they have a credit. The rest of the list below is for people who moved or commute across the line, who owe estimated tax, or who have one of the property-tax credits. The West Virginia Tax Division is the agency; this article calls it the Department. The Department is redesigning its forms for 2026 under the new “Tax Division” name, so the 2026 IT-140 may not match the 2025 layout described here (verify against the 2026 forms).

The 2027 filing season, dated

How the extension really works

If you file federal Form 4868, West Virginia honors it. Write the extended due date in the box at the top of the IT-140, enclose a copy of the 4868 on a paper return (or write “Federal Extension Granted” and the confirmation number if it was filed electronically), and the return is due October 15. There is nothing else to file. Form WV4868 exists for the person who has no federal extension but needs a state one; it must reach the Department before April 15, and a late request is denied. Either way, the Department’s words are plain: an extension to file is not an extension to pay. Tax not paid by April 15 draws interest from April 15. The WV4868 doubles as a payment voucher for that reason, and MyTaxes takes a payment with no voucher at all.

Estimated payments

West Virginia requires estimated payments when the tax expected for the year, after withholding, is $600 or more. The safe harbor is the federal one without the high-income tier: pay 90% of this year’s tax or 100% of last year’s, after credits, in four timely installments, and there is no penalty. Pay on Form IT-140ES or on MyTaxes. Farmers with two-thirds of gross income from farming make one payment by January 15 at 66⅔%, or file and pay by March 1. The people most often caught are retirees drawing IRAs and pensions with no state withholding, since those are fully taxed here, and anyone with a Roth conversion, a large gain or self-employment income.

The forms, in the order a filer meets them

Filing, paying and checking a refund

Nearly every West Virginia return goes in electronically with the federal return through the IRS e-file system, and the Department prefers it; a preparer who filed more than 25 West Virginia returns last year and uses software is required to e-file (Form HW-1 is the hardship waiver, Form OPT-1 the client’s signed opt-out). E-filers do not have to attach W-2s; paper filers must enclose the originals or the withholding credit is disallowed. A balance can be paid at filing by direct debit, by card through a processor, on MyTaxes, or by mailing the IT-140V voucher. Paper returns with a refund go to P.O. Box 1071, Charleston, WV 25324-1071; returns with a balance due go to P.O. Box 3694, Charleston, WV 25336-3694 (verify against the 2026 booklet).

The Department’s Free File page lists vendor offers for the 2025 return: 1040.com for AGI between $18,100 and $89,000, FreeTaxUSA and OLT.com for AGI of $51,000 or less, TaxAct for AGI of $89,000 or less at ages 20 to 60, and 1040NOW for residents with AGI of $32,000 or less, each with a military exception at $89,000. The 2027-season offers are to come. West Virginia is not an IRS Direct File state, and MyTaxes does not prepare a return. Free in-person help comes through VITA (1-800-906-9887) and AARP Tax-Aide (1-888-227-7669).

MyTaxes, at mytaxes.wvtax.gov, makes payments, shows balances and prior payments, downloads Form 1099-G, holds Department letters, and runs Where’s My Refund, which needs the first Social Security number on the return and the exact refund amount and updates nightly. It is also where non-filers claim the motor vehicle and senior citizen property-tax credits. The Department issues refunds every business day but gives no standard timeline; call after 10 weeks, and interest is paid on a refund not issued within 90 days. A rejected direct deposit costs a $15 fee. Amended-return refunds run 10 to 12 weeks.