West Virginia residents may request an extension of time to file their personal income tax return using Form WV 4868, which grants a six-month extension from the original due date. The extension must be filed before the original due date of the return; requests received after that date will be denied. The extended filing deadline is October 15 after the original due date. Importantly, this extension only applies to filing the return and does not extend the time to pay any taxes owed.
How to File for an Extension
- Complete Form WV 4868, titled "Application for Extension of Time to File."
- Submit the form before the original due date of your West Virginia return.
- Mail the completed form to: West Virginia Tax Division, Tax Account Administration, P.O. Box 2585, Charleston, WV 25329-2585.
- Do not cut or resize the form.
Federal Extension
- If you receive a valid federal extension of time to file your federal income tax return and expect no West Virginia income tax liability, you do not need to file Form WV 4868.
- If you expect to owe West Virginia income tax and need an extension to file your West Virginia return, you must file Form WV 4868 by the original due date of the return.
- A filing extension does not extend the time to pay West Virginia tax. Any tax due must be paid by the original due date to avoid penalties and interest.
Important Notes
- This extension is not an extension to pay taxes. Any tax liability must still be paid by the original due date to avoid penalties and interest.
- If you have already filed a federal extension (Form 4868), you must write “Federal Extension Granted” and include the confirmation number at the top of your West Virginia return. A copy of the federal Form 4868 must also be enclosed.
- If you only need a state extension, you must file Form WV 4868 separately.
Using Tax Software
- Tax software can assist in filing a state extension. Select your tax year, navigate to “View My Extension Return,” then choose “File State Extension.” Select West Virginia and follow on-screen instructions.
Source:
Form IT-140 PIT Instructions (2025)
Form WV 4868: Application for Extension of Time to File
West Virginia State Instruction Page
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. For complex situations, consult a CPA or tax attorney.