Tax Calendar January 2026

Note: If the due date falls on Saturday, Sunday, or a legal holiday, the return or voucher may be filed on the first business day thereafter.

The Internal Revenue Service announced Monday, January 26, 2026, as the opening of the nation’s 2026 filing season. Taxpayers have until Wednesday, April 15, 2026, to file their 2025 tax returns and pay any tax due.

January 10, 2026

Beer and Wine Tax Full page on this site

January 15, 2026

Beer and Wine Tax Full page on this site

  • FRM-01 Licensed Farm Wineries Production Report
  • WNE-02 Direct Shipper's Report of Wine Shipped Into West Virginia and Non-Resident Wineries Sales at Special Events
  • Instructions
  • Monthly

Health Care Tax Full page on this site

  • ACT-1 Acute Care Hospital Tax - File through MyTaxes.
  • Quarterly
  • HCP-3A Health Care Broad Based Tax - File through MyTaxes.

Individuals Full page on this site

Soft Drink Tax Full page on this site

Solid Waste Assessment Fee Full page on this site

  • SWA-2 Solid Waste Return and Instructions
  • Monthly

Tobacco Products Full page on this site

Withholding Tax Full page on this site

  • IT-101V Employer's West Virginia Income Tax Withheld
  • Monthly

January 20, 2026

Business and Occupation Tax Full page on this site

  • BOT-300G Business and Occupation Tax for Gas Storage
  • Monthly

Excise Tax Full page on this site

  • CDT Cannabis Dispensary Tax - File through MyTaxes.
  • The tax shall be due and payable on the 20th day of January, April, July, and October for the preceding calendar quarter.
  • West Virginia Code §16A-9-1(d)
  • Quarterly

Sales and Use Tax Full page on this site

  • FBH-100 Factory-Built Homes Fee
  • Monthly, Fourth Quarter and Annual
  • RTL-348 Special District Excise Return South Charleston - Park Place
  • Instructions
  • Monthly, Fourth Quarter and Annual

January 31, 2026

Business and Occupation Tax Full page on this site

  • BOT-301 Annual Business and Occupation Tax Return for Utilities
  • Instructions
  • Annual (Calendar Year Filers)
  • BOT-301E Annual Business and Occupation Tax Return for Electric Power
  • Instructions
  • Annual (Calendar Year Filers)

Health Care Tax Full page on this site

  • File the HCP-3A through MyTaxes.
  • Annual (Calendar Year Filers)

International Fuel Tax Agreement Full page on this site

Motor Carrier Road Tax (MCRT) Full page on this site

Motor Fuel Blender Full page on this site

  • MFT-505 Motor Fuel Blender Report
  • Monthly

Motor Fuel Distributor Full page on this site

  • MFT-501 Motor Fuel Distributor And Alternative Fuel Report
  • Casual / Annual (Alternative Fuels)

Motor Fuel Exporter Full page on this site

Motor Fuel Importer Full page on this site

  • MFT-508 Motor Fuel Importer Report
  • Monthly

Motor Fuel Producer Full page on this site

  • MFT-514 Motor Fuel Producer Report
  • Casual

Motor Fuel Supplier/Permissive Supplier Full page on this site

  • MFT-504 Motor Fuel Supplier/Permissive Supplier Report
  • Monthly

Motor Fuel Tax Refund Full page on this site

Motor Fuel Transporter Full page on this site

  • MFT-507 Motor Fuel Transporter Report
  • Monthly

Severance Tax Full page on this site

  • CSR-1 Coal Mining Assessment and Special 2 Cent Per Ton Tax
  • Monthly
  • SEV-401H Annual Return of Severance and Business Privilege Taxes for Providers of Health Care Items and Services
  • Annual (Calendar Year Filers)

Withholding Tax Full page on this site

  • IT-101A Employer’s Annual Return of Income Tax Withheld
  • Annual
  • IT-101Q Employer's Quarterly Return of Income Tax Withheld
  • Fourth Quarter
  • IT-103 Withholding Year End Reconciliation
  • Annual
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