Economic Impact Payments
The West Virginia State Tax Department cannot answer questions regarding the IRS stimulus payments. This is a program administered by the IRS. Please do not call as we cannot offer assistance.
The IRS has started sending payments to taxpayers. The IRS asks you do not call them but that you go to the following link on their website:
Check your payment status.
For frequently asked questions about the status of IRS payments,
Taxability of the stimulus rebate check from the United States Treasury: The COVID-19 novel coronavirus recovery rebate check is not subject to West Virginia Individual Income Tax.
Under Section 2201 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the United States Congress has authorized 2020 Recovery Rebates for Individuals. These payments, in the maximum amount of $1,200 per qualifying adult ($2,400 for joint filers) and $500 per qualifying child, are not considered taxable income for the purposes of West Virginia Individual Income Tax.
The Internal Revenue Service has provided further information regarding the payment of the 2020 Recovery Rebates at the following website:
Economic Impact Payments: What You Need To Know https://www.irs.gov/newsroom/economic-impact-payments-what-you-need-to-know
In Administrative Notice 2020-16 the State Tax Commissioner announced special West Virginia income tax return filing and payment relief in response to the ongoing Coronavirus (COVID-19) emergency.
Below are answers to frequently asked questions related to the relief provided in the Administrative Notice. These questions and answers will be updated periodically and are designed to be a flexible tool to communicate information to taxpayers and tax professionals in this changing environment.
The answers to these questions provide responses to general inquiries and are not citable as legal authority. The Tax Commissioner is continuing to consider additional guidance on these issues addressed in these FAQs.
Executive Order 13-20
Any person with a West Virginia income tax return or payment due on April 15, 2020, is eligible for relief under the Administrative Notice. “Person” includes any type of taxpayer, such as an individual, a trust, an estate, a corporation, or any type of unincorporated business entity. The payment due refers to West Virginia income tax payments that by statute are due April 15, 2020, regardless of the amount owed. The return or payment must be due on April 15, 2020 – this relief does not apply to West Virginia income tax annual returns and payments due on any other date. This extension does not apply to any other taxes collected by the Tax Commissioner.
No, you do not have to be sick, or quarantined, or have any other impact from COVID-19 to qualify for relief. You only need to have a West Virginia annual income tax return or payment due on April 15, 2020, as described above.
Administrative Notice 2020-16 postpones the filing and payment of West Virginia income taxes reported on the following forms:
With respect to returns that were due on March 16, 2020, which include
Form SPF-100 for calendar year S Corporation and partnership taxpayers, the due date for filing of those returns has not been postponed.
Executive Order 13-20
Administrative Notice 2020-16 applies to payment of any estimated income tax payments due between April 15, 2020 and July 15, 2020.
Any estimated income tax payment due between those dates are now due on July 15, 2020. Failure to pay estimated tax penalties, and associated interest, will be calculated using the July 15, 2020 date for any such payment.
Yes, the relief provided in
Administrative Notice 2020-16 applies to West Virginia income tax annual returns and annual return payments in respect of an Affected Taxpayer’s 2019 taxable year, and postpones those 2019 annual return filings and annual return payments due on April 15, 2020 until July 15, 2020. If your West Virginia income tax return for your fiscal year ending during 2019 is due on April 15, 2020, whether that is the original due date, or the due date on extension, your due date is postponed to July 15, 2020.
No, any taxpayers who have West Virginia income tax filing or payment due dates other than April 15 have not been granted relief. Additionally, the extension period does not apply to any other tax collected by the Tax Commissioner.
Administrative Notice 2020-16, normal filing, payment, and deposit due dates continue to apply to both employer withholding taxes, sales and use taxes and any other tax collected by the Tax Commissioner.
No, the relief only applies to the filing of West Virginia income tax annual returns due on April 15, 2020.
Nothing, except file and pay any tax due with your annual income tax return by July 15. You don’t need to file any additional forms or call the State Tax Department to qualify for this automatic West Virginia income tax annual return tax filing and payment relief. If you expect a refund, you are encouraged to file your return as soon as you can so that you can receive your refund. Filing electronically with direct deposit is the quickest way to get refunds. If you need more time beyond July 15 to file your annual income tax return, request an automatic extension of time to file as described next.
If you are an individual, you can request an automatic extension to file your West Virginia annual income tax return if you can’t file by the July 15 deadline. The easiest and fastest way to request a filing extension is to electronically file an
IRS Form 4868 through your tax professional, tax software, or using the Free File link on IRS.gov. Any extension automatically granted through the filing of that federal form will be extended to any West Virginia filer.
You can also ask for an extension to file your State Return by filing form
Corporations must file either Federal Form 7004 with the IRS to receive an automatic extension or a
CNF-120EXT with the WV State Tax Department.
Any estate, trust, or QFT must file either a Federal Form 7004 with the IRS to receive an automatic extension or a
IT-141 with the West Virginia State Tax Department.
You must request the automatic extension by July 15, 2020. If you properly estimate your 2019 tax liability using the information available to you and file an extension form by July 15, 2020, your West Virginia annual income tax return will be due on October 15, 2020. To avoid interest and penalties when filing your tax return after July 15, 2020, pay the tax you estimate as due with your extension request.
To avoid interest and penalties, pay your taxes in full by July 15, 2020. If you filed an
Form IT-140 the tax payment amount can be found on line 23. If you filed Form
IT-141 the tax payment amount can be found on line 16. For a corporation filing a
CNF-120 the tax payment amount can be found on line 23. Interest and penalties will begin to be charged after July 15 for any amount remaining unpaid by that date.
No, the payment will not be automatically rescheduled to July 15. If you do nothing, the payment will be made on the date you chose. Here is information on how to reschedule your payment:
If you scheduled a payment through WV MyTaxes, you can use your confirmation code from the payment to access the Search for Payment feature. You can modify a scheduled payment until two business days before the payment date. The email notification you received when you scheduled the payment will contain the confirmation number.
If you scheduled a payment as part of filing your tax return (authorizing an electronic funds withdrawal), you may reschedule your payment by contacting our Taxpayer Services Division at 1-800-982-8297
You must call no later than 11:59 p.m. ET two business days prior to the scheduled payment date.
If you scheduled a payment by credit card or debit card, contact the card processor.
Medical Savings Accounts (MSAs)
No, the relief provided for filing West Virginia annual income tax returns applies only to West Virginia annual income tax returns for the 2019 taxable year. The Notice does not extend relief to any filings or payments for taxable year 2016.
Administrative Notice 2020-16 does not change the estimated tax requirements or estimated tax penalty for 2019. Relief from the penalty may be available under the normal rules.