Tax Calendar December 2023

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, 2023

Beer and Wine Tax Full page on this site

December 15, 2023

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

Corporate Income Tax Full page on this site

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

Health Care Tax Full page on this site

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

Pass Through Entity Full page on this site

  • 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

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

December 20, 2023

Business and Occupation Tax Full page on this site

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

Sales and Use Tax Full page on this site

  • FBH-100 Factory-Built Homes Fee
  • Monthly

December 31, 2023

Business and Occupation Tax Full page on this site

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

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
  • 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