West Virginia State Tax Extensions: Business, Personal, Information and Nonprofit Tax Returns
An extension of time to file a federal return is automatically accepted by West Virginia as an extension of time to file the West Virginia return. A copy of the federal extension form must be attached to the West Virginia return when filed and the extended due date must be entered on top of the return.A copy of the federal extension form must be attached to the West Virginia return when filed and the extended due date must be entered on top of the return. If you have any tax due you can use CNF-120T to pay the taxes. For more information refer respective section in this page
An extension of time to file a federal return is automatically accepted by West
Virginia as an extension of time to file the West Virginia return. A copy of the
federal extension form must be attached to the West Virginia return when filed and
the extended due date must be entered on top of the return. Returns filed after
the due date, without supporting documents and extended due date entered on the
top of the return, will be processed as late filed and interest and penalties will
be assessed.
A state extension of time to file may be obtained, even if a federal extension has not been requested, provided a written request is made to the West Virginia State Tax Department prior to the due date of the West Virginia return. An extension of time to file does not extend the time for payment of any tax due. If you have an extension of time to file, payment of any tax due may be made by filing a tentative return (see instructions for Form CNF-120T). To avoid interest and penalties, payment must be received on or before the due date of the return.
Note: This form is to be used for making tentative Corporation Net Income/Business Franchise Tax Payments and is not a substitute for filing of the actual annual return (Form CNF-120).
A state extension of time to file may be obtained, even if a federal extension has not been requested, provided a written request is made to the West Virginia State Tax Department prior to the due date of the West Virginia return. An extension of time to file does not extend the time for payment of any tax due. If you have an extension of time to file, payment of any tax due may be made by filing a tentative return (see instructions for Form CNF-120T). To avoid interest and penalties, payment must be received on or before the due date of the return.
Note: This form is to be used for making tentative Corporation Net Income/Business Franchise Tax Payments and is not a substitute for filing of the actual annual return (Form CNF-120).
Who may file?
Any taxpayer who has filed Federal Form 7004 and/or 8868 and expects to owe West Virginia Corporation Net Income and/or Business Franchise Tax for the taxable year. Any taxpayer granted an extension of time to file a federal return is automatically granted the same extension of time to file their West Virginia return. An extension of time for filing does not extend the time for payment. To avoid interest and additions to tax for late payment, use this return to make a tentative payment pending the filing of your annual return.When to file?
Corporations are to file on or before the fifteenth day of the third month following the close of the taxable year. Tax exempt organizations with unrelated business income are to file on or before the fifteenth day of the fifth month following the close of the taxable year.
DO NOT SEND A COPY OF YOUR FEDERAL FORM 7004 OR 8868 WITH THIS RETURN.
Why should I use ExpressExtension?
ExpressExtension has an experienced and competent team to meet all your individual and business tax solutions.We provide a complete and easy solution to all your tax needs.Instead, attach it to your annual return and enter the extended date on the face of the return.
Make check payable and remit to:
West Virginia State Tax Department,
Tax Account Administration Division,
PO Box 1202,
Charleston, WV 25324-1202.
Why should I use Express Extension?
ExpressExtensionhas an experienced and competent team to meet all your individual and business tax solutions. We provide a complete and easy solution to all your tax needs.
West Virginia Application for Personal tax Extension of Time to File (Schedule L).
This form is NOT an extension of time to pay personal income taxes due. File this form to request a six month extension of time to file your West Virginia Personal Income Tax Return (October 15).
Note: This form and payment must be filed on or before the due date of the return (April 15, 2025).
A penalty is imposed for late filing/late payment of tax unless reasonable cause can be shown. If you receive an extension of time for federal income purposes and expect to owe no West Virginia income tax, you are not required to file this form. To receive the same extension for state tax purposes, you need only note on your West Virginia Personal Income Tax Return that a federal extension was granted.
The due date for filing your West Virginia Personal Income Tax return is April 15, 2025, unless you have a valid extension of time to file. The starting point for the West Virginia income tax return is your federal adjusted gross income. Therefore, you must complete your federal return before you can begin your state return. It is not necessary to enclose a copy of your federal return with your West Virginia return.
Mail this return to:
West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 2585
Charleston, WV 25329-2585
This form is NOT an extension of time to pay personal income taxes due. File this form to request a six month extension of time to file your West Virginia Personal Income Tax Return (October 15).
Note: This form and payment must be filed on or before the due date of the return (April 15, 2025).
A penalty is imposed for late filing/late payment of tax unless reasonable cause can be shown. If you receive an extension of time for federal income purposes and expect to owe no West Virginia income tax, you are not required to file this form. To receive the same extension for state tax purposes, you need only note on your West Virginia Personal Income Tax Return that a federal extension was granted.
The due date for filing your West Virginia Personal Income Tax return is April 15, 2025, unless you have a valid extension of time to file. The starting point for the West Virginia income tax return is your federal adjusted gross income. Therefore, you must complete your federal return before you can begin your state return. It is not necessary to enclose a copy of your federal return with your West Virginia return.
Mail this return to:
West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 2585
Charleston, WV 25329-2585
Why should I use ExpressExtension?
ExpressExtension has an experienced and competent team to meet all your individual and business tax solutions.We provide a complete and easy solution to all your tax needs.
Start Filing Now
We support only federal tax extension forms.