Administrative Notice 2021-16, the State Tax Commissioner announced special West Virginia income tax return filing and payment relief due to the extension provided by the IRS.
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 the issues addressed in these FAQs.
Who is eligible for relief under the Notice?
Any person with a Tax Year 2021 West Virginia Individual income tax return or payment due on April 15, 2021, is eligible for relief under the
Administrative Notice 2021-16“Person” refers to an individual. The payment due refers to West Virginia income tax payments that by statute are due April 15, 2021, regardless of the amount owed. The return or payment must be due on April 15, 2021 – 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.
What are the form numbers of the specific West Virginia income tax returns whose filing deadlines have been postponed, from April 15 to May 17, under the Notice?
Administrative Notice 2021-16 postpones the filing and payment of West Virginia income taxes reported on the following forms:
Does the relief provided in Administrative Notice 2021-16 apply to the filing of estimated taxes?
Administrative Notice 2021-16 does not apply to payment of any estimated income tax payments.
Does the relief provided in Administrative Notice 2021-16 apply to any other taxes?
Administrative Notice 2021-16, normal filing, payment, and deposit due dates continue to apply to corporation net income taxes, income taxes of trusts and estates, employer withholding taxes, sales and use taxes and any other tax collected by the Tax Commissioner.
Does the relief provided in Administrative Notice 2021-16 apply to the filing of information returns?
No. The relief only applies to the filing of West Virginia personal income tax annual returns due on April 15, 2021.
I haven’t filed my 2020 West Virginia income tax return that would have been due on April 15 yet, but I expect to file it by May 17. What do I need to do?
Nothing, except file and pay any tax due with your annual income tax return by May 17.
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 May 17 to file your annual income tax return, request an automatic extension of time to file as described next.
What if I am unable to file my 2020 income tax return that would have been due on April 15 by May 17, 2021?
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 May 17 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.
If you expect to owe additional West Virginia taxes, you should file a
WV/4868 and remit a payment in the amount that closely estimates the additional amount you believe to be owed. Doing so will lessen or possibly eliminate any additional penalties associated with underpayment and late payment of tax.
You must request the automatic extension by May 17, 2021. If you properly estimate your 2020 tax liability using the information available to you and file an extension form by May 17, 2021, your West Virginia annual income tax return will be due on October 15, 2021. To avoid interest and penalties when filing your tax return after May 17, 2021, pay the tax you estimate as due with your extension request.
I already filed my 2020 West Virginia annual income tax return that would have been due on April 15 and I owe taxes, but I haven’t paid yet. What do I need to do to avoid interest and penalties?
To avoid interest and penalties, pay your taxes in full by May 17, 2021. If you filed an
IT-140, the tax payment amount can be found on line 22. Interest and penalties will begin to be charged after May 17 for any amount remaining unpaid by that date.
I already filed my 2020 West Virginia annual income tax return that would have been due on April 15 and scheduled a payment of taxes for April 15, 2020. Will this payment be automatically rescheduled to May 17, 2021?
No. The payment will not be automatically rescheduled to May 17. If you do nothing, the payment will be made on the date you chose.
Here is information on how to cancel and 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 or cancel 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 revoke (cancel) your payment by contacting our Taxpayer Services Division at 1-800-982-8297
You must call to make a payment cancellation request 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 to cancel the card payment.
Does this relief provide me more time to contribute money to my MSA for 2020?
Yes. Contributions may be made to your MSA established under
W. Va. Code §33-15-20 or
W. Va. Code §33-16-15, for a particular year, at any time during the year or by the due date for filing your West Virginia return for that year.
Because the due date for filing West Virginia annual income tax returns is now May 17, 2021, under this relief, you may make contributions to your MSA for 2020 at any time up to May 17, 2021.
I want to file a claim for a refund for 2017, which must be filed by April 15, 2021 to be timely. Does this relief give me more time to claim my 2017 refund?
No. The relief provided for filing West Virginia annual personal income tax returns applies only to West Virginia annual personal income tax returns for the 2020 taxable year.
Administrative Notice 2021-16 does not extend relief to any filings or payments for taxable year 2017.
I failed to make the required installments of estimated tax in the required amounts during 2020 for my 2020 taxable year. Does this relief apply to an estimated tax penalty for 2020?
Administrative Notice 2021-16 does not change the estimated tax requirements or estimated tax penalty for 2020. Relief from the penalty may be available under the normal rules.