West Virginia has changed some of the due dates for the filing of returns by corporations, partnerships and composite returns to reflect some of the due date changes made on the federal level. These changes are effective for returns filed for tax years beginning after December 31, 2015.
Highlights of the changes include:
New Due Dates for Tax Years Beginning After December 31, 2015
C Corporations - Calendar Year
C Corporations - June 30 Year-End (No Special Rules)
C Corporations - Fiscal Year Other Than June 30