2027 West Virginia Tax Deadlines

Last updated: August 5, 2026

Key West Virginia tax dates at a glance

• April 15, 2027: First Individual estimated payment.
• June 15, 2027: Second Individual estimated payment.
• September 15, 2027: Third Individual estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• March 15, 2028: Calendar-year pass-through Form PTE-100 return and payment.
• April 18, 2028: Calendar-year Corporation Form CIT-120 and Individual Form IT-140 returns and payments.
• September 15, 2028: Extended Form PTE-100 return, file only.
• October 16, 2028: Extended Form CIT-120 and Individual returns, file only.

When are West Virginia taxes due in 2027?

West Virginia 2027 calendar-year pass-through Form PTE-100 returns are due March 15, 2028. Calendar-year CIT-120 Corporation returns and Individual IT-140 returns are due April 18, 2028.

When is the West Virginia C Corporation return due?

West Virginia C Corporations should plan around April 18, 2028, for the calendar-year corporate-facing return, tax, or business-level filing noted in this page.

• Form CIT-120: West Virginia Corporation Net Income Tax Return.
• Form CIT-120EXT: West Virginia corporation extension request or payment form.
• File and pay through West Virginia MyTaxes.

What are West Virginia C Corporation extension rules?

The extended filing deadline for the main calendar-year West Virginia corporate-facing return is October 16, 2028. The extension is to file only, and tax or required payments remain due by April 18, 2028.

When are West Virginia S Corporation and Partnership returns due?

West Virginia S Corporations should plan around March 15, 2028, and Partnerships should plan around March 15, 2028.

Which West Virginia pass-through forms are required?

Use the applicable West Virginia pass-through return and related payment or owner-reporting forms for the entity type and election facts.

• Form PTE-100: West Virginia pass-through entity return for S Corporations, Partnerships, and other pass-through entities.
• West Virginia elective pass-through entity tax may replace nonresident withholding when an eligible entity elects into the regime.

What are West Virginia pass-through extension rules?

The extended filing deadline for calendar-year West Virginia S Corporation and Partnership returns is September 15, 2028. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.

When is the West Virginia Individual income tax return due?

Calendar-year West Virginia Individual income tax returns and payments are due April 18, 2028.

• Form IT-140: West Virginia Individual income tax return.
• West Virginia IT-140 schedules should be checked for resident, part-year resident, and nonresident treatment.

What West Virginia Individual rate and residency issues should be checked?

Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to West Virginia.

When are West Virginia estimated payments due?

West Virginia estimated-payment planning should account for graduated Individual rates, withholding, composite treatment, nonresident owner withholding, and elective PTET payments.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make West Virginia estimated payments?

Taxpayers should use the final 2027 West Virginia instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.

What are West Virginia extension deadlines?

West Virginia extension deadlines are September 15, 2028, for pass-through filings, October 16, 2028, for corporate-facing filings, and October 16, 2028, for Individual returns. Extensions add filing time only; payment deadlines remain tied to the original return due dates.

What West Virginia-specific rules should tax professionals watch for 2027?

Beyond the core return deadlines, West Virginia tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.

• West Virginia corporation net income tax is imposed at a flat 6.5% rate.
• West Virginia applies graduated Individual brackets and enacted a further 5% personal income tax cut retroactive to January 1, 2026.
• Because the state can adjust rates through its statutory reduction process, the final tax-year-2027 bracket schedule should be taken from the 2027 IT-140 instructions.
• Avoid repeating a blanket deduction for federal income tax paid without current IT-140 support.
• Reconcile PTE-100 nonresident withholding, composite filing, and elective PTET treatment.
• Confirm the final 2027 graduated bracket table before computing Individual liability.

Instead AI helps tax teams treat West Virginia due dates as operational work, not a static checklist.

Tax-professional context: Beyond the filing calendar, West Virginia's tax landscape is shaped by an economy still shifting from traditional coal and manufacturing toward more diversified industries, an increasingly electronic filing environment, and targeted retirement, industry, and credit provisions. Tax professionals should factor these into 2027 planning alongside the rate and bracket cautions noted above.

Electronic filing and payments:

• File and pay West Virginia corporate and pass-through returns through the MyTaxes portal at mytaxes.wvtax.gov.
• Individuals can file electronically through the state's online system.
• Professional preparers should use state-approved software vendors.

Retirement income treatment:

• Social Security benefits are generally exempt from West Virginia income tax.
• Military retirement pay may be exempt.
• Confirm pension and senior-related treatment against the 2027 IT-140 instructions.

Industry-specific provisions:

• Energy-sector provisions cover coal (including severance tax) and natural gas/oil development in the Marcellus and Utica shale.
• Manufacturing, chemical/petrochemical, and metals operations carry industry-specific considerations.
• Agriculture, tourism and outdoor recreation, and healthcare development have targeted programs.

Business incentives and credits:

• Economic Opportunity Tax Credit.
• Manufacturing Investment Tax Credit.
• Strategic Research and Development Tax Credit.
• Workforce Development and Tourism Development credits.
• Confirm current availability and amounts against 2027 guidance.

West Virginia's graduated rate reductions and elective PTET can shift year to year, so firms can find specialists via the accounting firm directory.

What sources support these West Virginia dates?

• West Virginia corporation income tax.
• West Virginia pass-through entity tax.
• West Virginia elective pass-through entity tax.
• West Virginia 2026 personal income tax reduction.

Align West Virginia PTET and deadline controls

Instead's AI-driven tax platform helps West Virginia teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For West Virginia practices, planning, multi-entity, and research help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.