West Virginia Income Tax Filing and Payment Deadlines Questions and Answers

​ In 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.

Eligibility

Other questions

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.

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.

No. 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.