West Virginia tracks the federal calendar closely. For the 2025 tax year, individual and C-corporation returns are due April 15, 2026, and pass-through returns are due March 16, 2026. The state honors the federal extension automatically, so the thing worth knowing here is less about dates and more about the forms: West Virginia renamed its business returns, and it withholds on nonresident owners unless they opt out.

What are West Virginia's 2026 tax filing deadlines?

For the 2025 tax year, the West Virginia individual return (IT-140) and C-corporation return (CIT-120) are due April 15, 2026. S-corporations and partnerships both file the PTE-100, due March 16, 2026 (the statutory March 15 date falls on a Sunday). The corporate form is now CIT-120, replacing the older CNF-120, and the single PTE-100 replaces the former separate S-corp and partnership returns.

How does West Virginia's extension work?

West Virginia accepts the federal extension automatically, with no separate state form to file. Taxpayers note the extended due date on the return; those without a federal extension can file Form WV-4868. The extension is for filing only. Tax remains due April 15, 2026, and interest runs on anything unpaid after that date.

How does West Virginia tax nonresident pass-through owners?

The pass-through entity withholds on nonresident owners by default. West Virginia requires the PTE to withhold at 4.82% of each nonresident owner's West Virginia-source share for 2025, remitted with the PTE-100, unless the owner files Form NRW-4 to opt out. A composite return (IT-140NRC) is available but optional, not mandatory. The entity issues a West Virginia K-1 or NRW-2 as the withholding statement.

Does West Virginia have a pass-through entity tax election?

Yes. West Virginia has an elective pass-through entity tax, available retroactively to tax years beginning on or after January 1, 2022. An electing entity files Form EPT-100 and pays West Virginia tax at the entity level, and owners take a credit for their share. For calendar-year entities the election is made by filing by March 15. For clients hitting the federal SALT cap, this is the workaround to evaluate before the pass-through deadline.

Who owes West Virginia estimated tax?

Individuals expecting to owe at least $600 in West Virginia tax after withholding make quarterly payments on April 15, June 15, September 15, 2026, and January 15, 2027 (Form IT-140ES). The underpayment penalty applies if less than 90% of the liability is prepaid.

How does a firm handle West Virginia at scale?

The risk here is stale form references. A workflow or template still pointing at CNF-120 or a separate S-corp return will send clients to a form that no longer exists, and the nonresident withholding default catches firms that assume an opt-in. Update the form library to CIT-120 and PTE-100, set the NRW-4 opt-out as a per-client decision rather than an afterthought, and the West Virginia book runs clean. See how we think about scaling tax prep workflows.

Where do these dates come from?

All deadlines and thresholds here trace to the West Virginia Tax Division. Verify against the source before filing.