West Virginia Income Tax Filing and Payment Deadlines Questions and Answers

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West Virginia Income Tax Filing Deadline is July 15, 2020

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, click here.

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


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Eligibility

Medical Savings Accounts (MSAs)

Other Questions