West Virginia business filing dates, 2027

“An S Corporation’s annual West Virginia Tax return is due on or before the fifteenth day of the third month following the close of the taxable year. A Partnership’s annual West Virginia Tax return is due on or before the fifteenth day of the third month following the close of the taxable year.”verbatim · tax.wv.gov · retrieved 2026-09-23

“S Corporation or Partnership needing an extension of time to file the West Virginia Tax Return (Form PTE-100) and expecting to owe tax must file Form PTE-100EXT. Any taxpayer granted an extension of time to file a federal return is 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.”verbatim · tax.wv.gov · retrieved 2026-09-23

“Estimated Corporation Net Income Tax payments are required for any Corporation which can reasonably expect its West Virginia taxable income to be in excess of $10,000 (which equals a tax liability after tax credits in excess of $650.00) and are due in four equal installments on the 15th day of the fourth, sixth, ninth, and twelfth months of the tax year.”verbatim · tax.wv.gov · retrieved 2026-09-23

“Employers are required to remit the withheld tax on or before the 15th day of the succeeding month. Quarterly returns are due on or before the last day of the month following the end of the quarter. Any employer whose tax liability exceeds $50,000 during the previous calendar year is required to make all payments by Electronic Funds Transfer. Employers who withhold less than $600 annually or employ certain domestic and household employees will continue to file the annual return and pay the withheld amount annually, and are not required to file a quarterly return. For these employers only, the due-date for the annual return is January 31 of the succeeding year for which the withholdings are deducted and withheld.”verbatim · tax.wv.gov · retrieved 2026-09-23

“Employers are required to furnish each employee a Withholding Tax Statement (Form W-2 or an approved substitute) on or before January 31st of the following year. A copy of each employee's W-2 is to be submitted to the Tax Division accompanied by form WV/IT-103 Year End Reconciliation no later than January 31 (Personal Income Tax, WV Code §11-21).”verbatim · tax.wv.gov · retrieved 2026-09-23

“Employers are required to remit the withheld tax on or before the 15th day of the succeeding month. Quarterly returns are due on or before the last day of the month following the end of the quarter. Any employer whose tax liability exceeds $50,000 during the previous calendar year is required to make all payments by Electronic Funds Transfer. Employers who withhold less than $600 annually or employ certain domestic and household employees will continue to file the annual return and pay the withheld amount annually, and are not required to file a quarterly return. For these employers only, the due-date for the annual return is January 31 of the succeeding year for which the withholdings are deducted and withheld.”verbatim · tax.wv.gov · retrieved 2026-09-23

“Quarterly unemployment tax filings are typically due one month after the end of each calendar quarter: Quarter ending March 31 is due April 30. Quarter ending June 30 is due July 31. Quarter ending September 30 is due October 31. Quarter ending December 31 is due January 31.”verbatim · workforcewv.org · retrieved 2026-09-23

“Vendors who collect sales tax in excess of $250 a month must remit the tax monthly. If the average monthly remittance is no greater than $250, the vendor may file on a quarterly basis. If the annual aggregate sales and use tax to be remitted is $600 or less, the vendor may file only an annual return.  Returns are due the 20th day of the month following the close of the reporting period.”verbatim · tax.wv.gov · retrieved 2026-09-23

“Vendors who collect sales tax in excess of $250 a month must remit the tax monthly. If the average monthly remittance is no greater than $250, the vendor may file on a quarterly basis. If the annual aggregate sales and use tax to be remitted is $600 or less, the vendor may file only an annual return.  Returns are due the 20th day of the month following the close of the reporting period.”verbatim · tax.wv.gov · retrieved 2026-09-23

“Vendors who collect sales tax in excess of $250 a month must remit the tax monthly. If the average monthly remittance is no greater than $250, the vendor may file on a quarterly basis. If the annual aggregate sales and use tax to be remitted is $600 or less, the vendor may file only an annual return.  Returns are due the 20th day of the month following the close of the reporting period.”verbatim · tax.wv.gov · retrieved 2026-09-23

“WV Code §59-1-2a requires organizations registered through the West Virginia Secretary of State to file an annual report, and pay the annual report $25.00 filing fee between January 1 and June 30 of each year following the calendar year in which the business was registered with the Office of the Secretary of State.”verbatim · sos.wv.gov · retrieved 2026-09-23