States / West Virginia

West Virginia

Last checked Oct 22, 2026

West Virginia practitioners use about five state logins for tax and payroll work. The tax side is mature: the Tax Division has run FAST Enterprises' GenTax behind MyTaxes since the RAPIDS project began going live in 2007, and now pays FAST about $4 million a year under a sole-source support contract worth $12,238,000 through February 2027. The payroll side is not: WorkForce West Virginia left the Maryland unemployment consortium in April 2020, before the Sagitec system went live, and still runs unemployment tax and benefits on a legacy mainframe. Two Sagitec principals were indicted in Charleston in 2022 over that consortium project, and their trial is set for January 2027. In 2026 the Legislature created a fee capped at $60 million to pay for a replacement that has not yet been bought. West Virginia has no paid family and medical leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Patrick Morrisey
    • Cabinet Secretary, West Virginia Department of Revenue: Eric Nelson West Virginia Tax Division (West Virginia Department of Revenue)
    • Tax Commissioner: Matthew Irby (acting) West Virginia Tax Division (West Virginia Department of Revenue)
    • Secretary of Commerce: Matt Herridge WorkForce West Virginia
    • Commissioner, WorkForce West Virginia: Scott A. Adkins (acting) WorkForce West Virginia
    • Cabinet Secretary, West Virginia Department of Human Services: Carl E. Ayers Bureau for Child Support Enforcement, West Virginia Department of Human Services
  • Secretary of State: Kris Warner West Virginia Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue West Virginia employer numbers: the Department of Revenue's Tax Division (income tax withholding, an 8-digit account number, in MyTaxes) and WorkForce West Virginia (unemployment compensation, a 6-digit account number including a check digit). Both registrations can start in the One Stop Business Portal (business4.wv.gov). West Virginia has no state paid family or medical leave or disability insurance program with its own employer account. The Tax Division's registration booklet tells businesses to ask the local mayor's office about city taxes and registration requirements; it does not describe municipal service fees.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. WorkForce West Virginia, Unemployment Compensation Division

West Virginia's taxable wage base is $9,500, fixed in statute (W. Va. Code 21A-1A-28) and unchanged for 2027 as the Code reads today. A new employer pays 2.7% for its first 36 months by statute, or 2.5% after the 7% cut that took effect July 1, 2026, and experience rates run from 1.40% to 7.00% (the U.S. Department of Labor's July 2026 summary); an out-of-state construction business pays 7.5% plus a 1% surtax. SB 1053 of 2026 cuts every contribution rate by 7% from July 1, 2026 and adds a yearly Unemployment Automation and Administration Fee, capped at $18 million a year and ending at $60 million or July 1, 2031.

Taxable wage base

2027: $9,500
2026: $9,500
Not indexed. W. Va. Code 21A-1A-28(b)(1) excludes remuneration above $9,500 a calendar year from taxable wages unless it is subject to FUTA (last amended by SB 841 of 2024; read 2026-11-03). source Public record

New employer rate

2026: 2.5% 2.5% is from the U.S. Department of Labor's Significant Provisions of State UI Laws, effective July 2026 (a DOL summary, type primary; DOL notes it is the base rate); WorkForce West Virginia's pages give no figure. It equals the statute's 2.7% (21A-5-5(b)) less the 7% reduction in 21A-5-5(d) from July 1, 2026, rounded. A foreign corporation or business in the construction trades pays 7.5% (21A-5-5(c)) before that reduction, plus a 1% surtax (21A-5-10(b)), for its first 36 months. source Public record

Rate range

2026: 1.4% to 7%, W. Va. Code 21A-5-10 Table III: the column (C to G) depends on the fund's total assets on January 1 as a share of gross covered wages for the 12 months ending the prior June 30; Column G applies at 3% or more 1.40% and 7.00% are from the U.S. Department of Labor's Significant Provisions of State UI Laws, effective July 2026 (a DOL summary, type primary); DOL's rates apply to experience rated employers and leave out surtaxes, so the 1% surtax on debit balance employers is extra. WorkForce West Virginia's pages give no range. The figures equal the statute's 1.5% and 7.5% less the 7% reduction from July 1, 2026, rounded; rates for January to June 2026 were not confirmed. By statute, credit balance rates run from 4.5% down to 1.5% in Column C and from 2.0% down to 0.0% in Column G; debit balance employers pay 5.5%, 6.5% or 7.5% by size of the deficit, plus the 1% surtax. The 2027 column and rates were not found. source Public record

Other assessments

• Unemployment Automation and Administration Fee (21A-9-10): The Code says "seven percent of the employer's total taxable wages for the twelve-month period ending the preceding June 30", billed by March 31 and delinquent 30 days later; the Commissioner may lower it to keep collections at or under $18 million a year. Employers with a zero rate are exempt. It pairs with the 7% cut in contribution rates in 21A-5-5(d). (2026) source Public record
• Surtax on debit balance employers and new out-of-state construction businesses (21A-5-10(b)): 1% of wages (2026) source Public record

Rate notices

Existing businesses are mailed a new rate statement in December for the following year; new businesses are assigned a rate when they apply. source Public record

Voluntary contributions

Allowed, Within 30 days of mailing of the rate notice, per the U.S. Department of Labor's Comparison of State Unemployment Insurance Laws 2023, Table 2-13 (a DOL summary, type primary; WorkForce West Virginia's pages are silent). W. Va. Code 21A-5-4a allows voluntary payments under the Commissioner's regulations; they are not refundable. source Public record

Filing

Wage and Contribution Report (quarterly)
Due: April 30, July 31, October 31 and January 31 for the quarters ending March 31, June 30, September 30 and December 31.
Unemployment Compensation Employer System source Public record

FUTA credit reduction

None. Not on the U.S. Department of Labor's list of states with a Title XII advance balance on January 1, 2026 (only California and the Virgin Islands), and not among the credit reduction states for 2010 to 2025. source Public record

Recent and coming changes

• Jul 1, 2026 SB 1053 (2026 Regular Session): every employer's contribution rate is reduced by 7% (not below zero), and employers with a nonzero rate pay a yearly Unemployment Automation and Administration Fee into a new special fund for system modernization, job search upgrades and administration. Deposits stop for the fiscal year at $18 million, go to the trust fund instead if it falls below $300 million, and end at $60 million collected or July 1, 2031, when the full rates return. source Public record

As codified, 21A-9-10 sets the fee at seven percent of the employer's total taxable wages, while 21A-5-5(d) cuts the contribution rate by seven percent; read together the fee appears meant to replace the 7% of the contribution that is cut, but the Code's wording is copied here as written. DOL's July 2026 summary also lists the $9,500 wage base.

Not confirmed: How WorkForce West Virginia computes and bills the new automation and administration fee, and whether it counts toward the FUTA credit; no agency page on it was found. Whether electronic filing is required; the agency page describes online filing but no mandate. The SB 1053 bill history page (wvlegislature.gov Bill_Status) timed out; enactment rests on the Code's Signed Bills listing. The Table III column in effect and the rates for January to June 2026 and for 2027; the July 2026 range and new employer rate come from DOL's summary, not a WorkForce West Virginia page. An agency page stating the $9,500 wage base for 2026 (the statute and DOL's July 2026 summary agree on $9,500). The deadline to protest a rate statement; the voluntary payment deadline rests on DOL's 2023 Comparison.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Employees give the employer Form WV/IT-104, and residents of Kentucky, Maryland, Ohio, Pennsylvania and Virginia whose only West Virginia income is wages file the WV/IT-104NR certificate of nonresidence to stop withholding. West Virginia has no flat supplemental rate: the Tax Division's method annualizes regular pay and withholds on the bonus at the rate in the annual table above that amount. A nonresident who works 30 days or less in West Virginia, in more than one state, and not as a professional athlete, entertainer or public figure is not withheld on.

Withholding certificate

Form WV/IT-104, West Virginia Employee's Withholding Exemption Certificate (Rev. 03/2023); page 2 is the WV/IT-104NR Certificate of Nonresidence. The employee completes the IT-104 and gives it to the employer; the amount withheld is based on the employee's withholding exemption certificate. A single employee, head of household or married employee whose spouse does not work, with one job, may check line 5 to have tax withheld at a lower rate (the regular tables are two-earner tables). A military spouse claims exemption on the WV/IT-104NR under the Servicemembers Civil Relief Act as amended by the Military Spouses Residency Relief Act, stating the state of domicile and attaching a copy of the spousal military ID. Nonresident members of the U.S. Armed Forces are not withheld on (except National Guard under 32 USC 502 and certain ready reserve duty). source Public record

Supplemental wages

2026: Multiply the standard pay per period by the number of pay periods to get annual standard pay; the supplemental payment is withheld at the rate for the excess over that amount in the Tax Division's annual table. The Tax Division's example (a $5,000 bonus on $2,000 biweekly pay) gives 4.82%, which is the 2025 top rate; the March 2026 tables top out at 4.58%. source Public record

Withholding tables

Form WV IT-100.2A, Tables for Percentage Method of Withholding (March 2026), and IT-100.2B, Table Method of Withholding (2026). The regular tables are two-earner/two-job tables, with optional lower-rate tables for one-earner employees who check line 5 of the IT-104. Each exemption is $2,000 a year ($38.46 a week); the 2026 brackets run from 2.11% to 4.58%. Wage bracket tables: https://tax.wv.gov/Documents/Withholding/it100.2b.pdf

Reciprocity

Agreements with Kentucky, Maryland, Ohio, Pennsylvania, Virginia. Employee form: Form WV/IT-104NR, West Virginia Certificate of Nonresidence (page 2 of the IT-104). The exemption applies to residents of these states whose only West Virginia income is wages or salaries; on receiving the completed form the employer stops withholding. TSD 381 says a Form WV/IT-104 must still be on file. An employee who later becomes a West Virginia resident must notify the employer within 10 days. source Public record

Nonresidents working here

Withholding is not required on wages paid to a nonresident for duties performed 30 days or less in West Virginia, performed in more than one state, and not performed as a professional athlete, professional entertainer or public figure. The employee's home state should have a substantially similar exclusion or no income tax for the exception to apply. Employers may track work location with a time and attendance system or rely on the employee's written estimate of West Virginia days. source Public record

Deposits and returns

• monthly: All employers except those below; the IT-101Q says all employers are monthly payers and quarterly filers. Due Withholding remitted by the 15th of the following month
• quarterly return: All monthly payers. Due Form WV/IT-101Q by the last day of the month after the quarter (first quarter April 30), even with no employees or tax
• annual: Employers withholding less than $600 a year, or employing certain domestic and household employees. Due Form WV/IT-101A and payment by January 31 of the following year

Form WV/IT-101Q, Employer's Quarterly Return of Income Tax Withheld (annual filers use WV/IT-101A); the WV/IT-103 Year End Reconciliation is covered on the information returns page. An employer whose tax liability exceeded $50,000 in the previous calendar year must pay by EFT (TSD 381 states the rule as any single business tax of $50,000 or more in the previous fiscal year requiring electronic payment and filing for all business taxes). For periods beginning after December 31, 2024, employers that use a payroll service or file for more than 10 employees must file electronically (TSD 381 says 10 or more), with a $25 per employee penalty. MyTaxes source Public record

Annual reconciliation

WV/IT-103, due On or before January 31. With the W-2 and 1099 filing rules

Recent and coming changes

• Jan 1, 2026 New individual income tax rates of 2.11% to 4.58% for taxable years beginning on and after January 1, 2026 (W. Va. Code 11-21-4j, enacted by Senate Bill 392 of the 2026 regular session); the withholding tables were reissued in March 2026. source Public record
• Beginning August 15, 2026 and each August 15 after, the Secretary of Revenue determines whether revenue triggers a further rate reduction, which would start the second taxable year after the determination (W. Va. Code 11-21-4h). source Public record

No local income tax withholding is described by the Tax Division; the tax IDs page notes that the registration booklet points businesses to the local mayor's office for city taxes. The WV/IT-103 reconciliation and W-2 and 1099 filing are on the information returns page.

Not confirmed: The Tax Division's supplemental example still shows 4.82% (the 2025 top rate), while the March 2026 tables use 4.58%. The default withholding when no IT-104 is on file, and whether a federal W-4 is accepted, are not stated in the documents read. The electronic filing threshold is stated as more than 10 employees on the help page and the IT-101Q, and as 10 or more employees in TSD 381. The statute behind the 30-day nonresident exception was not read; it rests on TSD 381 (Rev. September 2025). Whether the August 15, 2026 determination under W. Va. Code 11-21-4h produced a rate cut (for 2028) was not found. No Tax Division statement on a convenience of the employer rule was found. Whether any West Virginia city levies a wage-based fee that employers withhold was not researched; the Tax Division describes no local income tax.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

West Virginia residents claim the credit for income tax paid to another state on Schedule E (Tax Credit Recap Schedule line 1, then Form IT-140 line 9), limited to the smallest of the other state's tax, the proportional West Virginia tax and the tax saved by excluding the income. A part-year resident allocates income on Schedule A (all income while a resident, West Virginia source income while a nonresident) and the tax is prorated by West Virginia income over federal AGI. Nonresidents get no credit, and West Virginia is a sovereignty member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Schedule E, Credit for Income Tax Paid to Another State (a separate Schedule E for each state). Line: Schedule E line 10 to Tax Credit Recap Schedule line 1; total recap credits go to Form IT-140 line 9. Limit: The smallest of: the tax imposed by the other state on income also taxed by West Virginia (line 1); the West Virginia tax (line 2); the West Virginia tax times that income over total West Virginia income (line 5); the West Virginia tax minus the tax on income with that income excluded (line 8); and the West Virginia tax minus other recap credits (line 9). Covers: Income tax paid to another state on income also subject to West Virginia tax. Wages, salaries and unemployment compensation earned in Kentucky, Maryland, Ohio, Pennsylvania or Virginia do not qualify (reciprocity), but other income from those states does. No: no credit for income tax imposed by a city, township, borough or other political subdivision, and local or municipal fees cannot be claimed. Foreign taxes: No: no credit for tax imposed by any other country. Attach: The other state's return no longer has to be enclosed, but it must be kept on file; an information statement and withholding statements from a partnership, LLC or S corporation may be kept in lieu of a return. If one spouse is a full-year resident and the other a full-year nonresident and they file jointly as residents, no credit is allowed for income taxes paid to the other state. The instructions say residents may claim credit for tax paid as a nonresident to "certain states", with the list on the Tax Division website. W. Va. Code 11-21-20; 2025 IT-140 instructions, Schedule E. source Public record

Part-year residents: income while a nonresident

Allocated or prorated On Schedule A, Column A is federal income, Column B is income received while a West Virginia resident, and Column C is West Virginia source income received while a nonresident. The tax on the full federal base is then multiplied by West Virginia income (Schedule A line 26) over federal AGI (Schedule A Part I). Form IT-140 with Schedule A, Nonresident/Part-Year Resident Schedule of Income, Part I. Line: Schedule A line 26 (West Virginia income) and Part I line 4 (prorated tax to Form IT-140 line 8). source Public record

Part-year residents: credit for the period of residence

Available. Only on income earned while a West Virginia resident and reported as taxable to West Virginia on Schedule A; for line 4 the part-year resident uses Schedule A line 26. Schedule E. source Public record

Nonresidents: reverse credit

No. Nonresidents are not entitled to a Schedule E credit under any circumstances. source Public record

Local income taxes

West Virginia gives no credit for local or city income taxes paid elsewhere (Schedule E excludes any political subdivision of a state). source Public record

Multistate Tax Compact

Sovereignty member. source Public record

Other interstate rules

• Residency: a person is a resident who spends more than 30 days in West Virginia with the intent of making it a permanent residence, or maintains a physical presence in West Virginia for more than 183 days of the year even if also a resident of another state. source Public record
• Special nonresident: a full-year resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia whose only West Virginia income is wages completes Schedule A Part II; a Pennsylvania or Virginia domiciliary who spends more than 183 days in West Virginia must file as a resident. source Public record
• A pass-through entity may file a composite return (IT-140NRC) for nonresident owners, with a $50 processing fee for each composite return. source Public record

For a West Virginia resident, the instructions say to claim a refund from Kentucky, Maryland, Ohio, Pennsylvania or Virginia of tax erroneously withheld on wages rather than claim Schedule E.

Not confirmed: Whether Schedule E covers another state's elective pass-through entity tax paid on a resident owner's share was not stated in the instructions read. The website list of "certain states" for which residents may claim credit for tax paid as a nonresident was not found. Whether West Virginia has adopted UDITPA or the Compact apportionment article was not checked against the statute.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file the corporation net income tax return (CIT-120) by April 15 for a calendar year, extended to October 15 with a federal or state extension, and the extension does not extend the time to pay. S corporations and partnerships file the PTE-100 by March 15 (the 15th day of the third month), extended six months to September 15. Corporations (including nonprofits), LLCs and limited partnerships file an annual report with the Secretary of State between January 1 and June 30 each year after the year they registered, with a $25 fee; from July 1, 2026 an entity with five consecutive timely reports can elect to file every two years for $50.

Corporate return

Corporate income tax. CIT-120, West Virginia Corporation Net Income Tax Return. Due: Annual returns are due April 15 (calendar year), with an extended due date of October 15. For tax year 2025: Apr 15, 2026. Fiscal years: Fiscal and 52/53-week returns are due on the 15th day of the fourth month following the end of the period, with an extension period of six months. source Public record

Corporate extension

Federal extension accepted. Six months (to October 15 for a calendar year). A federal extension is automatically accepted (attach a copy and enter the extended due date on the return); a state extension can be obtained without a federal one, with Form CIT-120EXT used to pay. The extension does not extend the time to pay; to avoid interest and penalties, payment must be received by the original due date.

S corporations

PTE-100, West Virginia S Corporation and Partnership Income Tax Return (one return for both). Due: March 15 for a calendar year (the 15th day of the third month following the close of the taxable year), extended due date September 15. For tax year 2025: Mar 16, 2026. Six months. A federal extension automatically applies; Form PTE-100EXT is filed by the due date if no federal extension, or if nonresident withholding tax is expected to be owed. The extension does not extend time to pay. source Public record

Partnerships

PTE-100, West Virginia S Corporation and Partnership Income Tax Return. Due: March 15 for a calendar year (the 15th day of the third month following the close of the taxable year), extended due date September 15. For tax year 2025: Mar 16, 2026. Six months; federal extension automatically applies, or Form PTE-100EXT by the due date. The extension does not extend time to pay. source Public record

Individuals

IT-140. For tax year 2025: Apr 15, 2026. A federal extension automatically gives the same West Virginia extension (attach federal Form 4868); otherwise Form WV 4868 requests a six-month extension. Tax not paid by April 15, 2026 draws interest. source Public record

Annual report

Filed with the West Virginia Secretary of State through West Virginia One Stop Business Portal.

The Secretary of State's annual report page also lists LLPs, voluntary associations, business trusts, insurance companies and unincorporated nonprofit associations among the filers; W. Va. Code 59-1-2a itself names corporations, limited partnerships and LLCs. Charitable organizations also renew a separate registration each year (on the start-up planner).

Recent and coming changes

• Jul 1, 2026 From July 1, 2026, a corporation, limited partnership or LLC that has filed five consecutive timely annual reports and is in good standing may elect to file a biennial report instead, for a $50 fee; the first biennial report is due between January 1 and July 1 of the second calendar year after the election. Missing a biennial report can end the option for another five years. source Public record

March 15, 2026 fell on a Sunday, so the PTE-100 date is shown as Monday, March 16, 2026. The pass-through entity tax election (EPT-100) is covered separately.

Not confirmed: The saved PTE-100 instructions state March 15 and do not state the weekend rule; the March 16, 2026 date assumes the next business day applies. The statute says biennial reports are delivered between January 1 and July 1, while its subsection (e) says reports and fees are due by June 30; recheck the Secretary of State's guidance for biennial filers. The LLP annual report fee and late fee were not confirmed from the LLP statute. Tax year 2026 CIT-120 and PTE-100 instructions are not yet published.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

A taxpayer that remitted any single business tax of $50,000 or more in the previous fiscal year must pay and file electronically for all business taxes, with a 3% penalty for not using electronic funds transfer when required. Late filing adds 5% a month and late payment 0.5% a month, each up to 25% and together no more than 5% a month or 50%; interest on underpayments is 11.50% for 2026.

Interest on unpaid tax

Each year the Tax Commissioner fixes the adjusted rate at the adjusted prime rate charged by banks (rounded to the nearest hundredth of a percent) plus three percentage points, as of the first business day of December, effective January 1; the rate is announced in a December Administrative Notice. Underpayments bear interest at 1.5 points above that rate, and overpayments at the rate itself. Interest on a balance is figured separately for each year at that year's rate, from the original due date without regard to extensions. Compounding: Not stated; the Tax Division says interest accrues daily. W. Va. Code 11-10-17 and 11-10-17a. source Public record

When tax must be paid electronically

• All taxes: Any single business tax of $50,000 or more remitted during the previous fiscal year requires paying and filing electronically for all business tax types, unless specifically excluded (periods starting on or after January 1, 2019). Methods: Automated clearinghouse debit, automated clearinghouse credit, wire transfer, or another means the Tax Commissioner recognizes. Penalty for paying another way: 3% of the total tax liability that is or was to be paid by electronic funds transfer, in addition to other penalties. source Public record

Penalties

Late filing

Covers: Any tax administered under the Tax Procedure and Administration Act (personal income, corporation net income, sales and use, withholding and others). 5% of the net tax due for each month or fraction of a month the return is late, determined with regard to extensions. Maximum: 25%. W. Va. Code 11-10-18(a)(1). source Public record

Late payment

Covers: The same taxes; also tax not shown on the return that is not paid within 15 days of notice and demand. 0.5% of the net tax due for each month or fraction of a month. Maximum: 25%. Both can apply at once, but for any month in which both apply the late filing addition is reduced by the late payment addition, so the total cannot exceed 5% a month and the two together cannot exceed 50%. W. Va. Code 11-10-18(a)(2), (a)(3) and (b)(1). source Public record

Estimated tax, individuals

Charged as interest. An addition to tax at the interest rate set under W. Va. Code 11-10-17 and 17a, on the underpayment for the period of underpayment. Safe harbor: Each installment is measured against 90% of the tax shown on the return; no addition if payments equal 100% of the prior year's tax (for a 12-month prior year return showing a liability) or the annualized income installment, if the tax after withholding credit is less than $600, or if there was no prior year liability and the current year's liability is under $5,000. Filing and paying in full by January 31 removes the addition for the fourth installment; farmers use 66 2/3%. Form: IT-210 Worksheet, Underpayment of Estimated Tax by Individuals. source Public record

Estimated tax, corporations

Charged as interest. An addition to tax at the interest rate set under W. Va. Code 11-10-17 and 17a. Safe harbor: Estimated payments are required when taxable income is expected to exceed $10,000 (a tax after credits of more than $650); the required amount is the smaller of 90% of the current year's tax or the prior year's tax, with an annualized installment option. Form: CIT-120 U Worksheet. source Public record

Penalty relief

The late filing and late payment additions may be waived if the taxpayer proves the failure was due to reasonable cause and not willful neglect. The estimated tax addition may be waived for casualty, disaster or other unusual circumstances that would make it unfair. Negligence and fraud additions cannot be waived. source Public record

Other penalties

• Not paying by electronic funds transfer when required. 3% of the tax required to be paid electronically. source Public record
• Withholding data not filed electronically when required (10 or more employees, or a payroll service, for periods beginning after December 31, 2024). $25 per information return not filed electronically. source Public record
• Underpayment due to negligence or intentional disregard of rules. 5% a month up to 25% of the deficiency, in place of the late filing and payment additions; not waivable. source Public record
• False or fraudulent return, or willful failure to file, with intent to evade. 50% of the tax due, in place of the other additions; not waivable. source Public record
• Deficiency from failing to disclose a listed or reportable transaction (audits from July 1, 2006). 70% of the deficiency for a listed transaction, 35% for other reportable transactions. source Public record

Recent and coming changes

• Jan 1, 2026 Underpayment interest falls from 12.25% (2025) to 11.50% for 2026; the overpayment rate for 2026 is 10.00% (Administrative Notice 2025-14, filed December 2, 2025). source Public record
• Jan 1, 2025 Employers filing withholding for 10 or more employees, or using a payroll service, must file all data electronically for periods beginning after December 31, 2024. source Public record

No interest is paid on personal income or corporation net income tax refunds issued within six months of the claim (90 days for other taxes). Interest on a penalty runs only if it is not paid within 15 days of notice and demand. The 2024 IT-210 worksheet words its first safe harbor as 90% of the prior year's tax; the statute measures the 90% against the current year's return, which is what this file follows. Withholding deposit schedules are on the withholding page.

Not confirmed: The 2027 interest rate is set as of December 1, 2026 and announced in a December Administrative Notice; not yet published on 2026-11-04. How to request a penalty waiver (form or MyTaxes method) and any time limit were not found; no first-time abatement policy was found. The 2025 versions of the IT-210 and CIT-120U worksheets were not found at the expected addresses; the 2024 versions were read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

No West Virginia statute, rule or standing notice found ties state deadlines to IRS disaster postponements, and the Tax Division's administrative notices for 2024 to 2026 include none for a disaster, though the IRS gave relief for West Virginia storms in 2025 and 2026. The Tax Commissioner may grant reasonable extensions, and has conformed to another federal extension case by case through an administrative notice filed in the State Register.

When the IRS postpones deadlines

No standing rule found No disaster rule found. W. Va. Code 11-21-57(a) lets the Tax Commissioner grant a reasonable extension of time to pay personal income tax or estimated tax or to file a return, generally up to six months. The Commissioner has used administrative notices to conform to federal extensions: Notice 2026-03 (April 14, 2026) gave Department of Homeland Security employees covered by a federal 30-day extension the same extension for 2025 West Virginia personal income tax, with penalty and interest relief. W. Va. Code 11-21-57(a); Administrative Notice 2026-03 (not a disaster notice). source Public record

Where relief is posted

West Virginia Tax Division Administrative Notices (where extensions are published; no disaster page found)

data/disasters.json lists West Virginia as checked with no current state relief for its 2026 IRS postponements (WV-2026-01 and WV-2026-02).

Not confirmed: Whether West Virginia follows IRS disaster postponements (for example through its federal extension rules in the legislative rules for personal income tax) was not found; no disaster notice appears in the 2024, 2025 or 2026 administrative notice lists. No West Virginia casualty loss, sales tax or property tax disaster rule was looked for.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $6.8B; Individual income tax payments and SECA tax $2.1B; Business income taxes $282M; Estate and trust income tax $83M; Excise taxes $55M; Estate tax $39M; Unemployment insurance tax $15M; Railroad retirement tax $0.9M; Gift tax $0.4M. source Public record

Filers moving in and out, 2022 to 2023

20,894 returns (36,521 people) with $1.2B of income moved in from other states; 20,015 returns (33,384 people) with $1.2B moved out, a net gain of $0.0B in income. source Public record

Minimum wage

Checked Nov 3, 2026. West Virginia Division of Labor

West Virginia's minimum wage is $8.75 an hour, fixed in statute since January 1, 2016, with no step set for 2027; a 2026 bill to raise it to $11.00 was referred to committee. The state law covers employers with six or more employees at one location. Employers may take a 70% tip credit, leaving a cash wage of $2.62.

Rate

$8.75 from Jan 1, 2016 W. Va. Code 21-5C-2(a)(5): after December 31, 2015.
$8.75 from Jan 1, 2016 No change scheduled in the Code as of 11/3/2026. source Public record

How it is set

Fixed in law: Rises to the federal minimum wage if that becomes equal or higher W. Va. Code 21-5C-2 source Public record

Other rates

• Covers employers with 6 or more employees in any one separate, distinct and permanent location during a calendar week; smaller employers are outside the state law: $8.75 (2026) source Public record

Tipped employees

2026: cash wage $2.62, tip credit $6.13 Up to a 70% credit for employees who customarily receive tips; tips plus wage must reach $8.75.
2027: cash wage $2.62, tip credit $6.13 No change scheduled. source Public record

Youth and training wages

$6.40. Training wage for employees under 20, first hired on or after January 1, 2015, for the first 90 days of employment. source Public record

Poster

Minimum Wage Requirements (West Virginia Division of Labor, revised January 2018)

HB 5485 (2026 regular session) would have set $11.00 after December 31, 2026; the Legislature's page shows it introduced February 13, 2026 and referred to the Committee on Energy and Public Works, and the Code shows no such step.

Not confirmed: Local minimum wages: no West Virginia statute or Division of Labor statement on local authority was found. Whether West Virginia sets an overtime-exempt salary level above the federal one was not checked against the Division's rules (42 CSR 8).

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

West Virginia has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base or employer filing for 2026 or 2027. HB 5080 of the 2026 regular session, which would have had the Insurance Commissioner establish a Family and Medical Leave Insurance Program (12 weeks of paid leave), was introduced February 3, 2026 and referred to the Committee on Finance.

Recent and coming changes

• HB 5080 (2026 regular session), the Family and Medical Leave Insurance Benefits Act (new article 16-2S), introduced and referred to the House Committee on Finance; the bill history page shows no later action. source Public record

Not confirmed: No West Virginia agency page states that West Virginia has no paid leave program; status none rests on the absence of any program found. No West Virginia law authorizing private paid family leave insurance policies was found; this was not searched for in the Code.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

West Virginia law does not require private employers to give paid sick leave or paid leave for any reason, and no local paid sick leave ordinance was found. The state's Parental Leave Act covers only state government and county boards of education, so private employers follow the federal FMLA. Vacation and other fringe benefits are owed at separation only as the employer's written policy provides, according to the Division of Labor.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No statute was found that bars cities or counties from requiring paid leave, and no local paid sick leave ordinance was found.

Family and medical leave

West Virginia's Parental Leave Act (W. Va. Code 21-5D) defines employers as units of state government and county boards of education only, so private employers are governed by the federal FMLA alone.

Vacation and PTO at the end of employment

Employer policy controls The Wage Payment and Collection Act counts accrued fringe benefits capable of calculation and payable directly to the employee (such as vacation, holidays, sick leave and PTO) as wages, but does not require any fringe benefits. The Division of Labor says accrued benefits are those earned and payable under the terms of written company policy, that an employer offering them must set a written policy on how they are earned and paid, and that it enforces a well-defined policy exactly as written (ambiguity may be read in the employee's favor). Wages are due by the next regular payday after separation; fringe benefits payable later or on ascertainable conditions under an agreement are paid on the agreement's terms. (W. Va. Code 21-5-1(c) and 21-5-4(b); Division of Labor WPCA Fact Sheet 8 (July 2016)) source Public record

Other leave the law requires

What was checked: Checked the West Virginia Code on code.wvlegislature.gov (3-1-42, 15-1F-8, 21-5-1, 21-5-4, 21-5-17, 21-5D-1, 21-5D-2, 52-3-1, 5-11B-2) and the Division of Labor's WPCA Fact Sheet 8 on fringe benefits. The Pregnant Workers' Fairness Act accommodation section (5-11B-2) shows as repealed, with a 2024 Regular Session SB300 entry in its history. HB 5080 (2026), a paid family and medical leave insurance bill that did not leave committee, is on this site's paid leave page. A web search found no 2026 private-employer leave law. No state law requiring private employers to give holidays off or holiday premium pay was found.

Not confirmed: Local preemption: no statute was found either way; not exhaustively searched. No private-employer crime victim or witness leave, domestic violence leave, bereavement, school activity or organ donation leave statute was found in the government index searches made. Pregnancy-related leave: W. Va. Code 5-11B-2 is shown as repealed; the 2024 SB300 text was not read.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Consumers sales and service tax and use tax (combined sales and use tax)

Checked Nov 3, 2026

West Virginia's state sales and use tax rate is 6%, and many municipalities add a 1% municipal sales and use tax that the Tax Division administers on the same return. A remote seller must register and collect once it has $100,000 or more in West Virginia sales, or 200 or more separate transactions, in the preceding or current calendar year.

State rate

6% W. Va. Code § 11-15-3(b)
Food and food ingredients for human consumption: the state tax ceased after June 30, 2013 (W. Va. Code § 11-15-3a); gasoline and special fuel sales remain at 5%. source Public record

Local taxes

Yes, collected by the state. Municipal sales and use taxes are administered by the Tax Division and reported on the municipal schedules of the combined CST-200CU return. Every municipality on the list is at 1% (7% combined); footnotes note that Charleston, Wheeling, Moorefield and Whitehall first imposed 0.5% taxes. Some economic development districts levy a special district excise tax in place of the 6% state tax. The Tax Division's list of municipalities was issued October 22, 2026. Rate lookup source Public record

Remote sellers

$100,000 or 200 transactions; counts gross: gross revenue from West Virginia sales, made on the seller's own behalf or facilitated for marketplace sellers sales; immediately preceding calendar year or current calendar year; since Jan 1, 2019. The Tax Division says a remote seller should register once it has $100,000 in sales or 200 transactions. The statute says equal to or exceeding $100,000, or 200 or more separate transactions. The Tax Division's remote seller page states the small-seller exception as no more than $100,000 or less than 200 transactions, and describes it in terms of calendar year 2018 and annual sales. source Public record

Marketplace facilitators

Must collect (The same thresholds as remote sellers: $100,000 or more in gross revenue, or 200 or more separate transactions, made or facilitated in the preceding or current calendar year (W. Va. Code § 11-15A-6b).), since Jul 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Business registration certificate (also serves as the sales tax certificate), $30 business registration fee, unless exempt Register Remote sellers and marketplace facilitators may register directly with West Virginia or through the Streamlined Sales Tax Registration System, which has no fee. Whether the $30 fee applies to a remote seller registering directly was not confirmed. source Public record

Filing

• monthly: the default
• quarterly: annual aggregate tax of $3,000 or less
• annual: annual aggregate tax of $600 or less

Due: 20th of each month for the prior month; quarterly returns by the 20th day after the quarter; annual returns by the 20th day after the taxable year.
Electronic filing: Required for taxpayers paying more than $25,000 in the prior tax year, and for returns reporting more than 10 municipalities; encouraged for all.
MyTaxes source Public record

Certificates

Resale: Form F0003, the Streamlined Sales and Use Tax Certificate of Exemption, is the Tax Division's exemption certificate for businesses without a direct pay permit.. Streamlined certificate: accepted
Exemptions: Form F0003 for exempt purchases, or a direct pay permit (Form CST-250 application); a refund of tax paid to a vendor is claimed on Form CST-240. source Public record

Recent and coming changes

• Jan 1, 2027 New 1% municipal sales and use taxes in Danville, Farmington, Gilbert, Kenova, Keyser and Wellsburg (7% combined). source Public record
• Jul 1, 2026 New 1% municipal sales and use taxes in Granville, Ronceverte and Welch. source Public record
• Jan 1, 2026 New 1% municipal sales and use taxes in Clay, Franklin, St. Marys and Winfield. source Public record
• Jul 1, 2026 Services and building materials installed in a public school facility are exempt from state, local and municipal sales tax (HB 4028). source Public record

The June accelerated payment of combined sales and use tax was ended effective April 7, 2025 (Senate Bill 615), more than a year before this check.

Not confirmed: Vendor discount: none was mentioned on the pages read; not confirmed either way. Whether West Virginia accepts the MTC Uniform Sales and Use Tax Certificate, and whether it has a separate resale certificate form, was not confirmed. Effective date of the 6% rate is not on the statute page. Whether the $30 business registration fee applies to remote sellers using the simplified remote seller registration was not confirmed.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No West Virginia statute limiting or barring a seller's credit card surcharge was found. The Tax Division has not been found to say whether a card surcharge is taxable; the statutory sales price is the total consideration without deduction for the seller's expenses.

The rule

No West Virginia statute on a seller's credit card surcharge was found.

Cash discounts

No West Virginia statute on cash discounts was found. The sales price definition excludes cash discounts allowed by the seller and taken by the purchaser (W. Va. Code § 11-15B-2), which is a tax rule, not a rule on offering them. source Public record

Sales tax on the surcharge

Not stated No Tax Division rule, bulletin or ruling on a credit card surcharge was found. W. Va. Code § 11-15B-2 defines sales price as the total consideration for which property or services are sold, without deduction for the seller's costs, taxes imposed on the seller or any other expense of the seller, and excludes separately stated interest, financing and carrying charges from credit extended on the sale; it does not name card surcharges. source Public record

What was checked: Checked the West Virginia Code on code.wvlegislature.gov: Chapter 46A (West Virginia Consumer Credit and Protection Act), Article 6 (General Consumer Protection, §§ 46A-6-101 to 46A-6-110), which has no surcharge section, and the sales price definition in § 11-15B-2. HB 4396 of 2026 (introduced January 15, 2026, referred to Finance) would require card networks to exclude sales and other taxes from the amount on which interchange fees are charged; it concerns network fees, not seller surcharges, and no later action was confirmed. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: Tax Division guidance on sales tax on credit card surcharges: none found; tax.wv.gov was not searched page by page. Other West Virginia Code chapters (for example Chapter 47, Regulation of Trade) were not searched for 'surcharge'.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Elective Pass Through Entity Tax (EPT), Form EPT-100

A partnership or S corporation that is not a disregarded entity can elect each year to pay West Virginia income tax at the entity level at the top individual rate (4.82% for 2025, 4.58% for 2026) on its resident owners' income plus its nonresident owners' apportioned income. Filing the EPT-100 is the election; it is due March 15 for calendar year entities (September 15 extended) and is irrevocable for the year. Owners claim a credit for their share, reported on Schedule EK-1, on their own returns; the statute lets an unused credit carry forward up to five years.

Law

W. Va. Code § 11-21-3a. SB 151 (2023 Regular Session), retroactive to tax year 2022. First tax year 2022. source Public record

Who can elect

A pass-through entity that is not a disregarded entity for federal income tax purposes. The statute defines a pass-through entity as any partnership or other business entity not subject to the corporation net income tax; the Tax Division's instructions cover S corporations and partnerships, including LLCs treated as partnerships. The statute sets no limits on owner types. In a tiered partnership the lowest level partnership should file the EPT-100 and pass the credit to the individual owners. A partnership that does not file an EPT-100 cannot take credit or deduction from an EK-1 issued to it and must pass it down; all entities below must also file an EPT for the EK-1 credit to be taken. source Public record

Election

By filing the EPT-100 return (from September 1, 2023 forward, filing the return indicates the election). An entity requests an Elective Pass Through account under its Pass Through Entity account on MyTaxes. An electing entity files the EPT-100 instead of the PTE-100. The entity. Deadline: The Tax Division says the election for calendar year taxpayers is due on or before March 15. The statute says the election must be made on or before the due date of the return, including any extensions granted. Made each year. No. Once made for a tax year the election is irrevocable for that year, and the entity may not switch to the PTE-100. source Public record

Rate

2026: 4.58% Same base as 2025. The top individual rate for taxable years beginning on and after January 1, 2026 is 4.58% on taxable income over $60,000 (SB 392, 2026).
2025: 4.82% The top marginal individual rate applied to the entity's West Virginia taxable income: resident owners' income (including their share of income not attributable to West Virginia) plus nonresident owners' apportioned income, with the federal deduction for state and local income taxes eliminated. source Public record

Estimated payments

Estimated payments are made to the EPT account on MyTaxes (or to the PTE account if the entity is unsure which return it will file). Payment of the full tax is due by the original due date of the return; unpaid tax draws interest and penalties. The 2025 EPT-100 instructions give April 15, June 15, September 15 and January 15 of the following year. The Tax Division's FAQ page gives April 15, June 15, September 15 and December 15 for tax year 2024 and beyond. source Public record

Return

EPT-100, West Virginia Elective Pass Through Entity Tax Return, with Schedule EK-1 for each owner and the first pages of the federal 1120-S or 1065; filed through MyTaxes or approved software. Paper returns are not accepted. Due March 15 for calendar year returns; fiscal and 52/53 week returns are due the 15th day of the third month after the close of the taxable year. To September 15 for calendar year returns (six months for fiscal years), requested on MyTaxes through the EPT account. Payment is due by the original due date. source Public record

Owner credit

Owners claim a credit equal to their proportionate share of the tax remitted by the electing entity, for the taxable year that includes the last day of the entity's year, using the Schedule EK-1 with the IT-140. The EK-1 amount is a credit and should not be reported as withholding. No. If the credit exceeds the tax otherwise due, the excess may be carried forward. Up to five taxable years. Nonresident owners' apportioned income is taxed at the entity level; the electing entity's tax is paid instead of nonresident withholding and the PTE-100. The sources do not set different credit rules for nonresidents. Credit for other states' PTET: The electing entity may claim credit for income taxes it paid to another state on Schedule ITP, and owners receiving part of that credit need the Schedule ITP with the EK-1. The Tax Division says this applies only to taxes paid by the electing entity, not its partners. No list of states is given. source Public record

Recent and coming changes

• Sep 1, 2023 Filing the EPT-100 return became the election from September 1, 2023 (no separate election form). source Public record
• Jan 1, 2025 Top individual rate, and so the EPT rate, set at 4.82% for taxable years beginning on and after January 1, 2025 (SB 2033, 2024 Second Special Session). source Public record
• Jan 1, 2026 Top individual rate, and so the EPT rate, cut to 4.58% for taxable years beginning on and after January 1, 2026 (SB 392, 2026 Regular Session). source Public record

No sunset and no change tied to the 2025 federal law were found. The 2025 EPT-100 instructions say SB 151 is from the 2025 Regular Legislative Session; the code's bill history and the Tax Division's EPT page give the 2023 Regular Session. The 2026 rate is taken from the statute; no 2026 EPT-100 instructions were read.

Not confirmed: The election deadline differs between the Tax Division page (on or before March 15 for calendar year taxpayers) and the statute (the due date including extensions); confirm with the Tax Division whether an extended return can still make the election. The fourth estimated payment date differs: January 15 of the following year in the 2025 EPT-100 instructions, December 15 on the Tax Division FAQ page. Whether West Virginia residents get the IT-140 credit for taxes paid to another state for another state's PTE tax paid by an entity that did not elect in West Virginia was not confirmed.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporation net income tax

West Virginia updates its Code conformity each year: SB 400 (personal income tax) and SB 393 (corporation net income tax), passed February 23, 2026 and effective from passage, give effect to all federal amendments made after December 31, 2024 and before January 1, 2026, retroactively to the extent federal law allows. That adopts Public Law 119-21, and no West Virginia decoupling from its business provisions was found, so bonus depreciation, section 179, research expensing and the section 163(j) change appear to carry through. The tips, overtime, car loan and senior deductions do not reach the West Virginia return, which starts from federal adjusted gross income; bills for a state tips and overtime deduction stayed in committee.

Follows the Code

Fixed date, Code as of Dec 31, 2025. W. Va. Code section 11-21-9 (personal income tax) and section 11-24-3 (corporation net income tax), as amended by 2026 SB 400 and SB 393
Amendments made on or after January 1, 2026 are given no effect. The 2026 amendments are retroactive to the extent allowable under federal law; for taxable years that began before January 1, 2026, prior law is preserved except as the section provides. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Adopted. SB 400 (personal income tax) and SB 393 (corporation net income tax), 2026 Regular Session, passed February 23, 2026, in effect from passage; both approved by the Governor March 2, 2026. Years: Federal amendments made in 2025 (including PL 119-21), retroactive to the extent allowed for federal purposes; applies to 2025 and 2026
SB 400 also preserves the West Virginia gambling loss modification (section 11-21-12n) for 2026 and later as it stood before the federal change to the gambling loss rules. source Public record

Provision by provision

Other differences

• Gambling losses: for 2026 and later, the West Virginia modification for gaming and gambling losses (section 11-21-12n) is applied as if the federal gambling loss rules had not been changed. source Public record

The four business provisions are marked as conforming on the strength of the statute's adoption of all 2025 federal amendments and the absence of any West Virginia modification for them in sections 11-21-12 and 11-24-6; the Tax Division's 2026 administrative notices do not address conformity, and its 2025 return instructions were not read.

Not confirmed: No Tax Division guidance on PL 119-21 found; the 2025 IT-140 and CNF-120 instructions were not checked for any PL 119-21 adjustment lines.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

West Virginia has no law requiring pay in job postings or pay disclosure to applicants. The Wage Payment and Collection Act only requires an employer to tell each new employee in writing, at hiring, the rate of pay and the day, hour and place of payment. A 2026 bill that would add pay transparency rules is still in a House committee.

Salary history ban: No. No West Virginia statute bars asking about salary history; none was found in Chapter 21, Articles 5 or 5B.

What was checked: Checked on code.wvlegislature.gov: Chapter 21, Article 5 (wage payment and collection), including 21-5-9, which requires every employer to notify employees in writing at the time of hiring of the rate of pay and of the day, hour and place of payment, and to give notice of changes before they happen; and Article 5B (equal pay for work of comparable character, 21-5B-1 to 21-5B-6). Neither requires pay in postings or disclosure to applicants. The 2026 regular session bill list shows HB 5116, "Creating the Katherine Johnson and Dorothy Vaughan Fair Pay Act", pending in House Judiciary; it did not pass a chamber, and its text was not read.

Not confirmed: The West Virginia Division of Labor's wage and hour page tried (labor.wv.gov) returned 404; no agency guidance was read. HB 5116 (2026) text not read; news says the 2025 version (HB 2826) would require salary ranges in postings. Not used as a fact. Local ordinances were not surveyed; none was found.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. West Virginia Tax Division

West Virginia's power of attorney is Form WV-2848, Authorization of Power of Attorney, which must be an original (faxed or photocopied forms are rejected); whether the federal Form 2848 is accepted is not stated in the Tax Division's materials read. No West Virginia registration or licensing of paid preparers was found. Under W. Va. Code 11-21-54, a preparer who filed more than 25 personal income tax returns and uses tax preparation software must e-file all unamended personal income tax returns, with a $25 per return penalty; a client opts out on Form OPT-1, which the preparer keeps.

Power of attorney

Form WV-2848, Authorization of Power of Attorney (Rev. 12/15). Individuals only; a corporation or business cannot be named. Each agent is identified by the last 4 digits of the SSN, an attorney's bar number or a CPA's CAF number. Specific tax types or account numbers and periods (W. Va. Code 11-10-5d); "~ALL~" is rejected as overbroad. For an audit the period must cover the current year, at least three prior years and at least one future year. Full Authority covers communicating with the Tax Division, receiving confidential information, extending assessment periods, signing forms and settlement agreements, assigning the power with written approval, and receiving (not cashing) checks; restrictions may be listed. Mail as directed by the division handling the matter (for example Auditing, Compliance, Tax Account Administration) or to WV State Tax Department, Legal Division, Disclosure Officer, P.O. Box 1005, Charleston, WV 25324-1005. Original only: incomplete, faxed or photocopied forms are rejected. If the agent is not an attorney or CPA, the taxpayer's signature must be witnessed or notarized. Valid until the expiration chosen on the form (revoked, a date, or until the listed liability is satisfied); with no expiration it remains valid until revoked. Filing a new WV-2848 revokes earlier ones for the same matters and periods unless a copy of the earlier one is attached. form source Public record

Federal Form 2848

Not stated The WV-2848 instructions and the Legal forms page do not say whether a federal Form 2848 is accepted. source Public record

Information only

Form WV-ARI-001, Authorization to Release Information (Rev. 7/14). The taxpayer waives confidentiality (W. Va. Code 11-10-5d and/or 11-1A-23) to the extent stated: named recipients, an effective period, the taxes covered and the information to be released. Signed by the taxpayer or authorized representative and notarized; original signatures only. Mail to West Virginia Tax Division, Legal Division, Disclosure Officer, P.O. Box 1005, Charleston, WV 25324. On the return: Form IT-140: "I authorize the Tax Division to discuss my return with my preparer" (YES or NO). source Public record

Preparer registration

No program found

Preparer ID on returns

Form IT-140 asks for the preparer's signature, printed name, firm and "Preparer's EIN"; no PTIN or state preparer number is named on the form. PTIN: not mentioned. source Public record

E-file mandate for preparers

A preparer who filed more than 25 personal income tax returns for a tax year beginning on or after January 1, 2010, and prepares one or more returns with tax preparation software, must e-file all unamended personal income tax returns; the rule stops applying after a year with no more than 25 returns. Unamended personal income tax returns. Separately, the Tax Division says businesses and individuals whose payments reached a set amount in the most recent fiscal year may be required to file and pay electronically ($25,000 on the tax professionals page, $50,000 on the individuals page). Client opt-out: Form OPT-1, Taxpayer E-File Opt Out Form, signed by the taxpayer and the preparer and kept by the preparer for three tax years; the preparer indicates the opt-out on the return. A preparer may request a hardship waiver on Form HW-1 (answered within 30 days). Penalty: $25 for each return not e-filed, unless the failure is due to technical inability or a documented client election not to file electronically. source Public record

Transcripts and account records

Form WV-ARI-001 authorizes release of personal income tax returns or other tax information to a named person; mail it, notarized, to the Legal Division Disclosure Officer. A preparer with View only or broader MyTaxes access can see the client's account online. Form WV-ARI-001, Authorization to Release Information. Who can ask: The person named by the taxpayer on WV-ARI-001; a WV-2848 holder can receive confidential information under Full Authority. Personal income tax returns or other information described on the form. Years available are not stated. Online for representatives: Through MyTaxes third party access, for the accounts and access type the taxpayer grants; no transcript feature was described. request source Public record

Online access for professionals

MyTaxes, third party access. A preparer or accountant granted access can file and pay, file only, pay only or view the client's accounts, as the taxpayer chooses. MyTaxes also offers bill pay and secure communication about a return. The taxpayer grants the third party access to one or more accounts in MyTaxes and chooses the access type (File and Pay, File only, Pay only or View only). source Public record

Practitioner line

No dedicated practitioner line found. Power of attorney questions: the division handling the matter, or the Disclosure Officer at (304) 558-5330. General: (304) 558-3333 or (800) 982-8297. source Public record

The WV-2848 instructions (Rev. December 2015) still use the name West Virginia State Tax Department; the agency now calls itself the Tax Division. The Tax Division's two e-file pages give different payment thresholds for mandatory electronic filing and payment ($25,000 and $50,000). No West Virginia paid preparer registration law or program was found in the Tax Division pages read; registration.required is false on that basis.

Not confirmed: Whether the federal Form 2848 is accepted in place of WV-2848. Processing time for WV-2848. Whether a taxpayer can get an account transcript or a copy of a filed return directly (form, fee, turnaround): only WV-ARI-001 was found. Whether the IT-140 preparer field takes a PTIN: the form asks for the preparer's EIN.

Rules for tax professionals in every state

Federal tax data sharing

19 IRS data-sharing agreements with agencies in West Virginia, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by West Virginia Workforce source Public record. FUTA: Printed as "WV Workforce". How the IRS shares tax data with the states

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