An Overview of West Virginia State Business Income Tax Extension Forms

- Updated February 21, 2022 - 8.00 AM by Admin, ExpressExtension

Does West Virginia support tax extension for business income tax returns?

Q

Yes. The state of West Virginia requires businesses to file a Federal Form 7004 rather than requesting a separate state tax extension.

State Tax extension Form can be filed only if the federal tax extension Form 7004 was rejected.

What Form does the state of West Virginia require to apply for an extension?

Q
For Corporation

The businesses operating (as Corporation) in West Virginia need to file Form CIT-120EXT with the state to obtain a 6-month extension of time to file their business income tax return with the state.

  • Form CIT-120EXT - Request for Six-Month Extension to File West Virginia Corporation Income Tax Return.
For Pass-Through Entity

S Corporation & Partnerships are considered as Pass-Through Entities in West Virginia State. The businesses operating (as PTE) in West Virginia need to file Form PTE-100EXT with the state to obtain a 6-month extension of time to file their business income tax return with the state.

  • Form PTE-100EXT - Request for Six-Month Extension to File West Virginia Pass-Through Entity Income Tax Return.
For Fiduciary & Estate

The businesses operating as Fiduciary & Estate in West Virginia need to file Form IT-141EXT with the state to obtain a 6-month extension of time to file their business income tax return with the state.

  • Form IT-141EXT - Request for Six-Month Extension to File West Virginia Fiduciary/Estate Income Tax Return.

What are the deadlines to file Form CIT-120EXT, Form PTE-100EXT & Form IT-141EXT with West Virginia?

Q
West Virginia Corporate Tax Extension

West Virginia Corporate tax extension Form CIT-120EXT is due by the 15th day of the 4th month following the end of the corporation reporting period.

For corporations operating on a calendar year, this deadline is on April 15. 2021.

To file an extension for Form CNF-120, apply for an extension using Form CIT-120EXT on or before the same date the business tax return is due.

Form CIT-120EXT grants an automatic 6-month extension of time to file Form CNF-120.

West Virginia Pass Through Entity Tax Extension

The West Virginia state S-Corporation tax extension Form PTE-100EXT is due by the 15th day of the 3rd month following the end of the Pass Through Entity tax period, which is March 15.

The West Virginia state Partnership tax extension Form PTE-100EXT is due by the 15th day of the 4th month following the end of the Pass Through Entity tax period, which is April 15.

To apply for an extension for Form SPF-100, file Form PTE-100EXT on or before the date that the Pass Through Entity tax return is due.

Form PTE-100EXT grants an automatic 6-month extension of time to file Form spf-100.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

West Virginia Fiduciary & Estate Tax Extension

The West Virginia state Fiduciary/Estate tax extension Form IT-141EXT is due by the 15th day of the 4th month following the end of the Fiduciary/Estate tax period, which is April 15.

To apply for an extension for Form IT-141, file Form IT-141EXT on or before the date that the Fiduciary/Estate tax return is due.

Form IT-141EXT grants an automatic 6-month extension of time to file Form IT-141.

How do I pay my balance due along with the extension Form?

Q

You can choose to pay your balance due along with your return by using any one of the following options:

  • If you have an extension of time to file, payment of any tax due may be made by filing a tentative return.
  • EFT - Electronic Funds Transfer (use https://tax.wv.gov/ to make EFT payments)
  • West Virginia accepts ACH Credits, ACH Debits and Credit Cards.
  • Check or money order - Make checks payable to the West Virginia Department of Revenue. Include the taxpayer’s EIN on the front of the check or money order. Include the check or money order with the extension request.
  • Use Form WV/PTE-100ES, West Virginia Estimated Income Tax Payment for S-Corporations and Partnerships, to report all withholding tax payments associated with a West Virginia S-Corporation or Partnership Tax Return.

Where do I mail the West Virginia extension Form CIT-120EXT, Form PTE-100EXT & Form IT-141EXT?

Q

Mail Form CIT-120EXT to the following address:

West Virginia State Tax Department Tax Account Administration Division,
PO Box 1202 Charleston,
WV 25324-1202

Mail Form PTE-100EXT to the following address:

West Virginia State Tax Department Tax Account Administration Division,
PO Box 11751 Charleston,
WV 25324-1751

Mail Form IT-141EXT to the following address:

West Virginia State Tax Department Tax Account Administration Division,
P.O. Box 2585,
Charleston, WV 25329-2585.