Tax Calendar December 2022

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.

December 10, 2022

Beer and Wine Tax

December 15, 2022

Beer and Wine Tax

  • 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

Corporate Income Tax

  • CIT-120ES Estimated Corporate Net Income Tax Payment for Taxable Years Ending On or After January 1, 2015
    For Annual Filers

Pass Through Entity

  • PTE-100ES West Virginia Estimated Income Tax Payment For S Corporations And Partnerships for Tax Years Ending On or After January 1, 2015
    For Annual Filers

Health Care Tax

  • HCP-3A Health Care Broad Based Tax - File through MyTaxes.

Soft Drink Tax

Solid Waste Assessment Fee

  • SWA-2 Solid Waste Return and Instructions
    Monthly

Tobacco Products

Withholding Tax

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

December 20, 2022

Business and Occupation Tax

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

Sales and Use Tax

  • FBH-100 Factory-Built Homes Fee
    Monthly

December 31, 2022

Business and Occupation Tax

  • BOT-300 Business and Occupation Tax Estimate for Public Service or Utility Business Instructions
    Monthly

Motor Fuel Blender

  • MFT-505 Motor Fuel Blender Report
    Monthly

Motor Fuel Distributor

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

Motor Fuel Exporter

Motor Fuel Importer

  • MFT-508 Motor Fuel Importer Report
    Monthly

Motor Fuel Producer

  • MFT-514 Motor Fuel Producer Report
    Casual

Motor Fuel Supplier/Permissive Supplier

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

Motor Fuel Tax Refund

Motor Fuel Transporter

  • MFT-507 Motor Fuel Transporter Report
    Monthly

Severance Tax

  • CSR-1 Coal Mining Assessment and Special 2 Cent Per Ton Tax Effective 07/01/2017
    Monthly
  • SEV-400C Coal Severance Tax Estimate
    Monthly
  • SEV-400H Monthly Estimate of Severance and Business Privilege Taxes for Providers of Health Care Items and Services
  • SEV-400W Waste Coal Severance Tax Estimate
    Monthly