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Payment Plans

What if I can’t pay the full amount of personal income tax due?

We will work with you to resolve your personal income tax debt. If you cannot pay your entire personal income tax bill, you should pay as much of it as you can when you file your return. Doing so reduces the amount of interest and penalties you will be charged over the life of your payment plan. Once your tax return has been processed, we will send you a bill for the balance you owe, including interest and penalties. If you cannot pay the entire amount at the time of the billing, pay as much as you can and submit your request for a payment plan.

Automatic Six-Month Payment Plan: You can obtain a six-month payment plan, if you:

  • Can pay the debt within six months;
  • Do not have other outstanding balances or unfiled returns for personal income tax;
  • Have not defaulted on previous payment plans for personal income taxes.

To obtain a six-month payment plan, you can use the CD-6 Web Application.

Or, if you prefer, you can complete the Form CD-6 Payment Agreement Request, and then submit the form by:

Payments may be submitted electronically at https://mytaxes.wvtax.gov/.

If you mail your form with a check or money order, be sure to include your account number or Social Security Number and make it payable to the West Virginia State Tax Department. Send it to:

West Virginia State Tax Department
P.O. Box 229
Charleston, West Virginia 25321-0229

No tax lien will be filed on a payment plan of six months or less, unless there is a default on the plan.

What if I can’t pay the full amount of personal income tax due in just six months?

Payment Plans for Periods Longer than Six-Months: Please be aware that any payment plan extending beyond six months will require that a tax lien be filed in order to protect the interests of the State of West Virginia. When you pay your balance, the lien will be withdrawn.

To request a payment plan longer than six months, you can use the CD-5 Web Application.

Or, if you prefer, you can complete both sides of the Form CD-5 Payment Agreement Request and submit it by:

Payments may be submitted electronically at https://mytaxes.wvtax.gov/.

If you mail your form with a check or money order, be sure to include your account number or Social Security Number and make it payable to the West Virginia State Tax Department. Send it to:

West Virginia State Tax Department
P.O. Box 229
Charleston WV 25321-0229

You will be notified whether your payment plan has been granted after your request is reviewed.

Additional Information: During the period of the payment plan, you will continue to receive billing notices for the total amount of personal income tax due. These bills are automatically generated. Please continue to remit at least your monthly payment amount due using either your payment plan voucher or the billing voucher.

If you do not make the payments required under a payment plan, the Tax Department will take immediate collection action including filing a tax lien, wage garnishment and bank account levies. Interest and penalties will continue to accrue on the amount due until it is paid in full.

If you have questions about payment plans please call (304) 558-8753, or one of our regional offices:

Beckley: (304) 256-6870
Charleston: (304) 558-7340
Martinsburg: (304) 267-0020
North Central: (304) 627 2165
Parkersburg: (304) 420-4573
Wheeling: (304) 238-1150