Once again, devastating floods have ravaged portions of the State of West Virginia. Those who have been impacted by those floods are very much in our thoughts. We are deeply sorry for the loss you and your loved ones have experienced.
As you begin rebuilding your lives after this flood, we know that both businesses and individuals will have questions about what to do about their state taxes. While many questions may be specific to your personal situation, this page may be able to provide you with answers to the most common questions.
We hope you find this information useful, but if your questions are not answered on this page, we encourage you to call us during normal business hours to speak with one of our representatives. Additionally, you can reach us at the email address below.
We are available Monday through Friday, 8 a.m. to 5 p.m.
Federal Disaster Declaration and Income Tax
The following counties have been declared federal disaster areas as a result of the July 2017 severe storms and flooding:
Internal Revenue Service
IRS News Release: Tax Relief for Victims of Severe Storms and Flooding in West Virginia
IRS Publication 2194: Disaster Resource Guide for Individuals and Businesses
IRS Disaster Assistance Hotline: 1-866-562-5227
What does this mean for State Income Taxes?
For State income taxes, with respect to all returns, payments and reports required on all income taxes, whenever an affected taxpayer is allowed an extension of time to file or pay FEDERAL income taxes, that extension applies equally with regard to the corresponding West Virginia tax. There is no need to file any additional extension in the four counties listed above.
What about Income taxes in counties not covered by the Disaster Area?
The following counties are also eligible for emergency relief:
Taxpayers who reside in and businesses whose principal place of business is within these counties may apply for extensions of time to file and pay income taxes. Please use the following forms:
Disaster Relief Extension – Business Taxes
Disaster Relief Extension – Personal Income Tax
Tobacco Destruction Affidavit
Such extensions must be filed with our office by September 30, 2017 to be eligible for the relief.
What about other taxes?
While the federal disaster relief is primarily concerned with income taxes, and the state extends that relief to other impacted counties, other taxes may also be due. If you are in one of the affected counties and you need an extension of time to file or pay any other tax (including sales and use tax, local wine & liquor taxes, special district excise tax, etc.), you may file an application indicating the type of damage, hardship, loss or disruption of income or normal business affairs such that an extension of time is reasonably necessary for the taxpayer to fulfill the tax filing and tax payment duties by filing the following form:
Again, such extensions must be filed with our office by September 30, 2017 to be eligible for the relief.
What if I have a casualty loss on a product subject to excise tax?
Certain excise taxes are imposed prior to the retail sale of a product. In some instances, a casualty loss of the product can lead to a refund of the excise tax already paid and included in the product. In most instances (Wine, Beer, and Soda) accounting for the casualty loss is as simple as adjusting the return in the indicated lines for either casualty loss, breakage, spoilage, etc.
For tobacco taxes, a taxpayer must file a claim for refund (TPT-722) and include with it the tobacco destruction affidavit. These forms are provided below:
Application for Refund/Credit of Tobacco Tax Effective 07/01/2017
What about my Property taxes?
Many persons affected by the recent flooding have questions about property taxes. However, property taxes are primarily administered at the local level, not by the State Tax Department. Property tax questions should be submitted to your local assessor’s office. A listing of addresses and phone numbers is in the link below:
County Assessors Contact Information.
Please note that the value of your property for property tax purposes is the value on the July 1 assessment date. As a result, your property value has already been determined for the 2017 tax year (for taxes you will pay next year). Therefore, no adjustment to property value due to casualty loss can be made until next year’s assessment date of July 1, 2018.
My address has changed, what should I do?
If your business location address has been changed as a result of the 911 mapping of your area, please provide a letter from the 911 office with the updated address.
In the case only your mailing address has changed, please notify us by email with the updated mailing address and your FEIN or tax account number at
In an effort to expedite physical address changes, please email the letter from the 911 office and include your FEIN or tax account number to