Business Tax Due Date Changes

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:

  • The due date for corporations with a calendar year end will now be April 15, and the extended due date is October 15.
  • There is a special federal rule for corporations with a June 30 year end date. West Virginia did not adopt the special rule. The filing due date for corporations with a June 30 year end date will be October 15 with an extended due date of April 15.
  • Corporations with a fiscal year end other than June 30 will have a due date of 3 ½ months after their year-end, and an extension due date period of six months.
  • S Corporations filing due dates did not change. The due date remains March 15 with a six month extension period.
  • Calendar year partnerships will now have a due date of March 15 and an extended due date of September 15.
  • Fiscal year partnerships will now have a filing due date of 2 ½ months after their year-end and an extension period of six months.
  • Composite returns will be due April 15 with an extended due date of October 15.
  • The due date for filing fiduciary returns will remain April 15 with a new extended due date of September 30.

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

S Corporations

Partnerships

Composite Returns

Fiduciary Returns