Payment Options for Individuals

Electronic Funds Transfer (EFT)

Electronic Funds Transfer (EFT) eliminates problems associated with lost checks and penalties for late payment and reduces the costs of handling and processing. EFT is available for businesses and individuals and is voluntary for all taxpayers except those who are subject to the mandatory requirements explained below.

Personal Income taxpayers who have made payments totaling $50,000 or more during the most recent fiscal year may be required to file and pay their West Virginia taxes electronically.

Using EFT to pay your tax liability makes no changes to your state tax return filing requirements. You still must file returns by the statutory due date electronically or on paper, if required, with the State Tax Department.

There will be a $15.00 fee for all returned electronic payments for any reason (insufficient funds, closed accounts, etc.). This includes payments submitted by ACH Debit, ACH Credit and credit card.

A 3% civil penalty will be applied to any payment received that is not made by EFT when EFT payment is required and a waiver has not been obtained.

Payment Options

West Virginia accepts ACH Credits, ACH Debits and Credit Cards.

ACH Credits – Payments are initiated by your financial institution. You can Apply Online for Electronic Funds Transfer, or you can complete and submit a WV/EFT-5 Electronic Funds Transfer Application. Please contact your bank to confirm their participation in the ACH Credit program before applying with us.

ACH Debits – Payments initiated by the Tax Department based on information provided to us. You can use the Pay Personal Income Tax link on the MyTaxes Website. website to begin remitting payments electronically using the ACH Debit method.

Credit Cards – All major credit cards accepted. You can visit the Credit Card Payments page for more information.

Documents

EFT-3 Questions and Answers About Paying Taxes Via Electronic Funds Transfers

EFT-4 Electronic Funds Transfer Program Information Guide

EFT-5 Electronic Funds Transfer Application

EFT-6 Electronic Funds Transfer Application for Payroll Service Companies

EFT-WR Electronic Filing and Payment Waiver Request