Tax Calendar January 2025

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, 2025

Beer and Wine Tax Full page on this site

• 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, 2025

Beer and Wine Tax Full page on this site

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

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

• FRM-01 Licensed Farm Wineries Production Report

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

• WNE-01 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 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

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

Soft Drink Tax Full page on this site

• SDR-2015 Soft Drink Monthly Report
• Instructions

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

Solid Waste Assessment Fee Full page on this site

• SWA-2 Solid Waste Return and Instructions
• Monthly

Tobacco Products Full page on this site

• TPT-709 Tobacco Products Tax Report
• Instructions
• Monthly

Withholding Tax Full page on this site

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

January 20, 2025

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

• 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, 2025

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)

• Managed Care Organization (MCO)
• Annual

International Fuel Tax Agreement Full page on this site

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

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

• MFT-USE Motor Carrier Quarterly Report
• Instructions
• Fourth Quarter

• MFT-USE Motor Carrier Annual Report
• Instructions
• Annual

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

• MFT-511 Motor Fuel Exporter Report
• Instructions
• Monthly

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

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

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

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-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 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