West Virginia Tax Due Payment Options
When filing your West Virginia state income tax return, you may owe tax after accounting for withholdings and estimated payments. The West Virginia Tax Division provides several options for paying your tax due. Below are the key payment methods and instructions based on the 2025 tax year.
Payment Calculation
Your West Virginia tax due is calculated as follows:
- Total income tax liability (Line a) — This is the total tax you owe based on your income and tax rate schedule.
- Total payments (Line b) — Includes West Virginia withholding and/or credit for estimated tax payments made during the year.
- Amount of West Virginia personal income tax due (Line c) — Subtract Line b from Line a. If the result is negative, you are due a refund.
Payment Methods
West Virginia offers multiple ways to pay your tax due:
- Online Payment — Use the official West Virginia Tax Division website to pay by credit/debit card or e-check. A convenience fee may apply for credit card payments.
- Direct Pay — Pay directly from your bank account using the Electronic Federal Tax Payment System (EFTPS) or similar state-approved systems.
- Mail Payment — Send a check or money order to the West Virginia Tax Division. Ensure you include your name, address, and taxpayer ID number.
- Payment by Phone — Call the West Virginia Tax Division to make a payment over the phone using a credit/debit card.
Estimated Tax Payments and Withholding
When calculating your tax due, include all estimated tax payments made during the year plus any West Virginia income tax withheld from your wages. These are reported on Line 2 of Form IT-140 PIT and Form 210 Worksheet.
Important Deadlines
The 2025 West Virginia personal income tax return is due on April 15, 2026. Payments must be received by this date to avoid penalties and interest.
Additional Resources
For detailed instructions and forms, refer to the official West Virginia Tax Division resources:
Source:
Form IT-140 PIT: Personal Income Tax Forms & Instructions
Form 210: Worksheet for West Virginia Income Tax
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions before filing.