Tax Calendar September 2024

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.

September 10, 2024

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

September 15, 2024

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

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
• Third Quarter (Calendar Year End)

Elective Pass Through Entity Full page on this site

West Virginia Estimated Income Tax Payment For Elective Pass Through Entity Tax for Tax Years Ending On December 31, 2024 First, Second, Third Quarter (Calendar Year End) - File through MyTaxes

Health Care Tax Full page on this site

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

• Managed Care Organization (MCO)
• Estimated

Individuals Full page on this site

• IT-140ES Individual Estimated Income Tax Payment
• Instructions
• Third Quarter

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
• Third Quarter (Calendar Year End)

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

September 20, 2024

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

• CST-200CU Sales and Use Tax Return
• Instructions
• Import Spreadsheet
• Monthly

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

• FBH-100 Factory-Built Homes Fee
• Monthly

• RTL-002 Monongalia County - University Town Center
• Instructions
• Monthly

• RTL-006 Harrison County - Charles Pointe
• Instructions
• Monthly

• RTL-007 Ohio County - The Highlands
• Instructions
• Monthly

• RTL-348 Special District Excise Return South Charleston - Park Place
• Instructions
• Monthly

September 30, 2024

Business and Occupation Tax Full page on this site

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

• BOT-300E Business and Occupation Tax Estimate for Electric Power
• 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

• 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 Effective 07/01/2017
• Monthly

• SEV-400 Severance Tax Estimate
• Instructions
• 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