Tax Calendar October 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.

October 10, 2025

Beer and Wine Tax Full page on this site

October 15, 2025

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

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.

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

October 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

  • FBH-100 Factory-Built Homes Fee
  • Monthly and Third Quarter
  • RTL-348 Special District Excise Return South Charleston - Park Place
  • Instructions
  • Monthly and Third Quarter

October 31, 2025

Business and Occupation Tax Full page on this site

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

International Fuel Tax Agreement Full page on this site

  • IFTA-13 International Fuel Tax Agreement (IFTA) Quarterly Report Effective July 01, 2024
  • Instructions
  • Third Quarter

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

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

Severance Tax Full page on this site

  • 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 and Third Quarter

Withholding Tax Full page on this site

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