Tax Calendar January 2021

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, 2021

• BRW-01
• Brewer/Importer/Manufacturer Beer Barrel Tax Return
  Monthly

January 15, 2021

• IT-140ES
• Personal Income Tax Estimated Tax payment
  Fourth Quarter (annual Estimate for farmers)

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

• SWA-2
• Solid Waste Return
  Monthly

• SDR-2015
• Soft Drink Report
  Monthly

• TPT-709
• Tobacco Products Tax Report
  Monthly

• WNE-01
• Wine Suppliers Report
  Monthly

• WNE-02
• Direct Shippers Report of Wine Shipped into West Virginia
  Monthly

January 20, 2021

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

• CST-200CU
• Sales and Use Tax Return
  Monthly, Fourth Quarter and annual

• CST-270
• Liquor/Wine Distribution Return
  Monthly, Fourth Quarter

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

• RTL-002
• Special District Excise Return: Monongalia County - University Town Center
  Monthly, Fourth Quarter and annual

• RTL-006
• Special District Excise Return: Harrison County - Charles Pointe
  Monthly, Fourth Quarter and annual

• RTL-007
• Special District Excise Return: Ohio County - The Highlands
  Monthly, Fourth Quarter and annual

January 31, 2021

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

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

• CSR-1
• Mining Assessment and Special 2 cent per ton Tax
  Monthly

• HCP-3A
• Broad Based Health Care Related Taxes
  Annual (Calendar Year Filers)

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

• IT-101A
• Employer's Annual Return of Income Tax Withheld
  Annual
  Note: The IT-101A is not to be used for reconciliation.

• IT-101Q
• Employer's Quarterly Return of Income Tax Withheld
  Fourth Quarter

• IT-103
• Annual Reconciliation - Income Tax Reported as Withheld During the Year
  Annual

• MFR-14
• MFR-14 Motor Fuel Tax Refund Application.

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

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

• MFT-505
• Motor Fuel Blender Report
  Monthly

• MFT-507
• Motor Fuel Transporter Report
  Monthly

• MFT-508
• Motor Fuel Importer Report
  Monthly

• MFT-511
• Motor Fuel Exporter Report
  Monthly

• MFT-514
• Motor Fuel Producer Report
  Casual

• MFT-USE
• Motor Carrier Quarterly Report
  Fourth Quarter

• MFT-USE
• Motor Carrier Annual Report
  Annual

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

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

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

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