Tax Calendar January 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.

January 10, 2023​

Beer and Wine Tax

• BER-01 Distributor / Wholesaler of Beer Barrel Report Instructions

• BRW-01 Brewer / Importer / Manufacturer Beer Barrel Tax Return Instructions Section 2 Beer Distributor Sales
  Monthly

January 15, 2023

Beer and Wine Tax

• DIS-01 Wine Distributor's Report Instructions Import Spreadsheet

• DIS-02 West Virginia Hard Cider Distributor's Report Import Spreadsheet

• FRM-01 West Virginia Licensed Farm Wineries Production Report

• HCW-01 West Virginia Hard Cider Report Instructions Import Spreadsheet

• WNE-01 West Virginia Wine Supplier's Report Instructions
  Monthly

• 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

• ACT-1 Acute Care Hospital Tax - File through MyTaxes.
  Quarterly

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

Individuals

• IT-140ES Individual Estimated Income Tax Payment Instructions
  Fourth Quarter (Annual Estimate for Farmers)

Soft Drink Tax

• SDR-2015 Soft Drink Monthly Report Instructions

• SDR-2017 Soft Drink Tax Indicia Manufacturers Monthly Report Instructions

Solid Waste Assessment Fee

• SWA-2 Solid Waste Return and Instructions for Periods On or After July 1, 2014
  Monthly

Tobacco Products

• TPT-709 Tobacco Products Tax Report Instructions
  Monthly

Withholding Tax

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

January 20, 2023

Business and Occupation Tax

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

Excise Tax

• CDT Cannabis Dispensary Tax - File through MyTaxes.
• Quarterly
• 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)

Sales and Use Tax

• CST-200CU Sales and Use Tax Return Instructions Import Spreadsheet
  Monthly, Fourth Quarter and Annual

• CST-270 Liquor/Wine Distribution Return Import Spreadsheet
  Monthly and Fourth Quarter

• FBH-100 Factory-Built Homes Fee
  Monthly, Fourth Quarter and Annual

• RTL-002 Monongalia County - University Town Center Instructions
  Monthly, Fourth Quarter and Annual

• RTL-006 Harrison County - Charles Pointe Instructions
  Monthly, Fourth Quarter and Annual

• RTL-007 Ohio County - The Highlands Instructions
  Monthly, Fourth Quarter and Annual

• RTL-348 Special District Excise Return South Charleston - Park Place Instructions
  Monthly, Fourth Quarter and Annual

January 31, 2023

Business and Occupation Tax

• 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

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

• Managed Care Organization (MCO)
  Annual

International Fuel Tax Agreement

• IFTA-13 International Fuel Tax Agreement (IFTA) Quarterly Report Instructions
  Fourth Quarter

Motor Carrier Road Tax (MCRT)

• MFT-USE Motor Carrier Quarterly Report Instructions
  Fourth Quarter

• MFT-USE Motor Carrier Annual Report Instructions
  Annual

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

• MFT-511 Motor Fuel Exporter Report Instructions
  Monthly

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

• MFR-14G Motor Fuel Tax Refund Application - Government Instructions

• MFR-14NG Motor Fuel Tax Refund Application - Non-Government Instructions

Motor Fuel Transporter

• MFT-507 Motor Fuel Transporter Report
  Monthly

Severance Tax

• CSR-1 Coal Mining Assessment and Special 2 Cent Per Ton Tax
  Monthly

• SEV-401 Severance Tax Annual Return Instructions Import Spreadsheet
  Annual (Calendar Year Filers)

• SEV-401C Annual Coal Severance Tax Return Instructions
  Annual (Calendar Year Filers)

• SEV-401H Annual Return of Severance and Business Privilege Taxes for Providers of Health Care Items and Services
  Annual (Calendar Year Filers)

• SEV-401W Annual Waste Coal Severance Tax Return Instructions
  Annual (Calendar Year Filers)

Withholding Tax

• 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