Severance Tax

A severance tax is imposed on the privilege of engaging within this state in severing, extracting, reducing to possession or producing coal, limestone, sandstone, timber, coalbed methane, waste coal, oil, gas and other natural resources for sale, profit, or commercial use.

• How Do I...?
• FAQ: Special Tax on Coal
• Guidance and Publications
• SEV-WAIVER Request for Waiver of Penalty

Severance Tax Forms

These forms to be filed for oil, gas, coalbed methane, and other natural resources.

• SEV-400 Severance Tax Estimate
• Instructions

• SEV-400 Estimated Severance Tax Return Instructions for Vertical Wells

• SEV-401 Severance Tax Annual Return Effective for Tax Year Ending 12/31/2021
• Instructions
• Import Spreadsheet for Periods In or After 2020
• Prior year forms

Coal Severance Tax

• CSR-1 Coal Mining Assessment and Special 2 Cent Per Ton Tax Effective 07/01/2017
• Prior year forms

• SEV-400C Coal Severance Tax Estimate Effective 07/01/2021 Through 06/30/2022
• Prior year forms

• SEV-401C Annual Coal Severance Tax Return Effective for Tax Year Ending 12/31/2021
• Instructions
• Prior year forms

SEV-401C Mine Permit Import Spreadsheet Important Note: Please do not add formulas or insert additional columns into this spreadsheet.

North Central Appalachian Coal Severance Tax Rebate

• All forms regarding the North Central Appalachian Coal Severance Tax Rebate are only available through MyTaxes.
• Instructions

• Coal Mine Severance Rebate (Spreadsheets):
• Establish Net Available Rebate
• Claim Coal Rebate

Additional Tax on the Severance of Natural Resources

These forms are to be filed for coal, natural gas, coalbed methane and timber for all periods through June 30, 2016. Note: The additional tax on severance is terminated effective July 1, 2016. Final annual return is due August 1, 2016.

Waste Coal Severance Tax

• SEV-400W Waste Coal Severance Tax Estimate

• SEV-401W Annual Return Effective 07/01/2017
• Instructions
• Prior year forms

Timber Severance

These forms are to be filed by persons engaging within this state the business of severing timber beginning July 1, 2016.

Beginning July 1, 2019, timber is no longer subject to severance tax. The timber severance annual return for 2019 is still required.

• SEV-400T Timber Severance Tax Estimate

• SEV-401T Annual Timber Severance Tax Return
• Instructions

Schedules

• SEV-401 Schedule A Instructions for Gas Computation Effective 12/01/2019
• Prior year forms

• SEV-401 Schedule B Instructions for Oil Computation Effective 12/01/2019
• Prior year forms

• SEV-401 Schedule C Instructions for Coal Bed Methane and other Commodity Computation Effective 12/01/2019
• Prior year forms

• SEV-LS1 Low-Seam Underground Coal Severance Tax Schedule

• Schedule-CL Credit for Coal Loading Facilities Effective 07/01/2017
• Prior year forms

• MITC-1 Credit for Manufacturing Investment (for periods after January 1, 2015)
• Instructions
• Prior year forms

• MITC-A Application for West Virginia Manufacturing Investment Tax Credit for Investments Placed Into Service On or After January 1, 2003.

Underpayment of Estimated Tax Penalty

Monthly

• UETP-M Monthly Underpayment of Estimated Tax Penalty Worksheet
• Instructions

Quarterly

• UETP-Q Quarterly Underpayment of Estimated Tax Penalty Worksheet
• Instructions