West Virginia Income Taxes

West Virginia residents have received a delayed deadline to file and pay various income taxes and related tax returns to the IRS. The extension has not yet been confirmed to apply to WB state returns. WV residents can file IRS returns in a timely manner through June 17, 2024 instead of April 15, 2024. See more delayed deadlines due to storms and other situations.
efile West Virginia tax return
West Virginia
"The Mountain State"

Prepare and e-File your current year West Virginia state tax return - resident, nonresident, or part-year resident returns - with your IRS return via eFile.com.

  • State return only regulations*): Per IRS and West Virginia state tax agency regulation - not eFile.com - you can NOT just prepare and e-file a state return (with the exception of California) without also e-filing the IRS return on the same platform. If you have filed your federal return already, you can prepare a West Virginia state return on eFile.com, then download, print, sign, and mail it in. See instructions on ONLY preparing a West Virginia and/or other state tax return.

WV Tax Forms and Help

West Virginia State Income Tax Rate: 6.5%
Estimate your WV income taxes now.
Compare other state income tax rates.
Prepare only a WV State Return without an IRS return.
See step-by-step instructions on how to only prepare and download - not eFile - state returns on eFile.com.
Where Is Your West Virginia Tax Refund Money?
Step 1: Sign into your eFile.com account and check acceptance by the Tax Agency.
Step 2: Check your West Virginia tax refund status.
Where is Your IRS Refund?
Step 1: Sign into your eFile.com account and check acceptance by the IRS.
Step 2: Check your IRS tax refund status.
West Virginia Income Tax Extension
West Virginia Income Tax Amendment
How to correct a rejected Tax Return
If your WV Tax Return was rejected by the WV Tax Agency - not eFile.com - see instructions on how to correct a rejected West Virginia tax return.
How to Pay Income Taxes
Step 1: Pay your WV taxes online. On that page, click on Options on Pay Personal Income Tax.
Step 2: IRS Payment Options
West Virginia IRS Late Filing, Tax Payment Penalties

1. Late Filing Penalty: The failure-to-file penalty is 5% per month or any part of the month on any amount of your total taxes owed you file your return after the tax return deadline. This penalty will not exceed 25%.
2.Late Payment Penalty: The failure-to-pay penalty is 0.5% per month or any part of the month on any amount of your total taxes owed after the tax return deadline. This penalty will not exceed 25%.
3. IRS Penalties: Calculate and estimate your potential IRS tax penalties.

WV Tax Return Mailing Addresses
Find various West Virginia Mailing Addresses for tax returns, tax amendments, and tax payments.
West Virginia Income Tax Brackets
West Virginia Income Tax Forms
West Virginia Unemployment Benefits
Unemployment benefits are subject to income taxes in West Virginia.
West Virginia Marriage Penalty
West Virginia Gambling Winnings
The following income IS NOT considered to come from West Virginia sources (even if it was included in your federal adjusted gross income), unless they are part of the income you received from conducting a business, trade, profession, or occupation in West Virginia: pensions, annuities, interest, dividends, gains from the sale of exchange of intangible personal property (stocks bonds), gambling winnings, (unless prizes awarded by the West Virginia State Lottery). Gambling businesses file a Schedule C related to gambling activity for federal income tax purposes.

Start Federal and West Virginia Tax Returns

E-File These West Virginia State Tax Forms

Prepare and eFile these state forms for current tax year in conjunction with your federal and state income tax return. As you proceed through the tax interview on efile.com, the application will select the correct state forms for you. You can also select tax forms individually. All these forms will then be e-filed by you to the state tax agency. Instructions on how to only prepare a state income tax return.

IT-104 - Employee's Withholding Exemption Certificate
IT-140ES - Individual Estimated Income Tax Payment
IT-140 - West Virginia Personal Income Tax Return
IT-140V - West Virginia Individual Income Tax Electronic Payment Voucher & Instructions
Schedule A - Nonresidents/Part-Year Residents Schedule of Income
Schedule F - Statement of Claimant to Refund Due Deceased Taxpayer
Schedule H & E - Certification for Permanent and Total Disability and Credit For Income Tax Paid To Another State
Schedule HEPTC-1 - Homestead Excess Property Tax Credit
Schedule M - Modifications to Adjusted Gross Income
WV 4868 - Application for Extension of Time to File

See WV tax forms for all years here.

*Due to IRS and State Tax Agency tax data sharing and validation requirements, you can only e-file a State Income Tax Return while also e-filing a Federal Income Tax Return. This is not an eFile.com created policy, but all online tax web sites have to adhere to this IRS/state issued tax data sharing policy. You can however prepare all 44 State Income Tax Returns on eFile.com if you have already e-Filed or filed your IRS return. Instructions on how you can ONLY prepare and file State Income Tax Return(s). Only on eFile.com can you prepare, file or e-file unlimited State Tax Returns for one low price and not pay for each State return like you would do on H&R Block® vs. TurboTax®. Dare to Compare Now.