West Virginia

General Instructions

The West Virginia Department of Revenue requires that you file for an extension whether or not you owe additional taxes at this time. However, if you do not owe any additional taxes the state will accept the Federal extension in lieu of an West Virginia extension.

West Virginia automatically grants a six month extension of time to file until October 15, 2008. To avoid penalties, West Virginia requires that 90% of the total tax liability be paid by April 15, 2008.

Penalty and Interest Charges on Tax Owed:

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, 2008) 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 0.5% per month to a maximum of 25% of the outstanding balance if you do not pay the total tax due by April 15, 2008.
• Failure to File Penalty. If you do not file your return by October 15, 2008, you may be assessed an additional penalty of 5% per month to a maximum of 25% of the balance due.

If You Owe...

If you owe additional West Virginia Income Taxes you may pay your estimated balance due in the following ways:

1. Prepare a West Virginia Extension Schedule L (click here to download PDF)
2. Enclose a check or money order along with the completed form.
3. Mail to:
   West Virginia State Tax Department
   Internal Auditing Division
   PO Box 2585
   Charleston, WV 25329-2585

If You Do Not Owe...

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.

Download Extension Form(s)

West Virginia

Extension for tax year 2007