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When you pay your balance, the lien will be withdrawn.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
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 Tax Division. Send it to:
West Virginia Tax Division
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 Division 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