West Virginia tax deadlines in 2026: filing dates and estimated payments
Deadlines that fall in calendar 2026: the 2025 return and the 2026 estimated payments. Different year? See West Virginia 2025 →
West Virginia deadlines in 2026
| 2025 individual return due | April 15, 2026 |
|---|---|
| Extended filing deadline | October 15, 2026 |
| Payment due | April 15, 2026, extension or not |
| Final 2025 estimated payment | January 15, 2026 |
| 2026 estimated payments | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Conforms to the federal deadline.
West Virginia estimated tax payments in 2026
You must make quarterly estimated tax payments if your estimated tax liability (estimated tax reduced by state tax withheld) is at least $600, unless that liability is less than ten percent of your estimated tax.
| Q1 (2026 tax year) | April 15, 2026 |
|---|---|
| Q2 (2026 tax year) | June 15, 2026 |
| Q3 (2026 tax year) | September 15, 2026 |
| Q4 (2026 tax year) | January 15, 2027 |
| Voucher | Form IT-140ES, Individual Estimated Income Tax Payment |
| Underpayment safe harbor | A penalty applies if you have not prepaid at least 90% of your estimated tax by the due dates, unless you meet an exception: liability under $600, prepaying 100% of the prior year's tax installment by installment, paying the annualized-income amount, or no prior-year liability. |
| Pay online | mytaxes.wvtax.gov |
The fourth installment is not required if you file and pay in full by January 31.
Source: tax.wv.gov, read September 3, 2026. “Current year quarterly installments are typically due April 15, June 15, and September 15 with the fourth quarter due January 15 of the following year.”
All 51 jurisdictions in one table: state estimated tax payment dates for 2026.
West Virginia extensions
Every state's rule in one table: which states accept the federal extension in 2026.
| Does West Virginia accept the federal extension? | Yes. A federal extension is honored; no state form. |
|---|---|
| State extension form | Schedule L (WV4868) |
| Original due date | April 15, 2026 |
| Extended due date | October 15, 2026 |
| Payment | Still due April 15, 2026. The extension is to file, not to pay. This is not an extension to pay; tax not paid by April 15 accrues interest and penalties. |
| How to get it | Enter the federal extension date on page 1 of IT-140 (or write Federal Extension Granted plus confirmation number) and enclose a copy of Form 4868; file WV Schedule L only for a state-only extension or to pay tax due. |
The WV extension form is labeled Schedule L / WV4868 in the IT-140 booklet.
Source: tax.wv.gov, read September 3, 2026. “If you obtain an extension of time to file your federal income tax return, you are automatically allowed the same extension of time to file your West Virginia income tax return.”
Federal deadlines in 2026
| 2025 Form 1040 | April 15, 2026 · extension October 15, 2026 |
|---|---|
| 2025 S-corp (1120-S) & partnership (1065) | March 16, 2026 |
| 2025 C-corp (Form 1120) | April 15, 2026 |
| 2026 federal estimated payments (1040-ES) | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Source: IRS Publication 509 and Form 1040-ES instructions, irs.gov.
Frequently asked questions
When are West Virginia state taxes due in 2026?
Your 2025 West Virginia individual income tax return is due April 15, 2026. If that date falls on a weekend or legal holiday, the deadline moves to the next business day. An extension moves the filing deadline to October 15, 2026, but any tax owed is still due on the original date.
When are West Virginia estimated tax payments due in 2026?
West Virginia estimated payments for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Use Form IT-140ES, Individual Estimated Income Tax Payment or pay online. The final installment for 2025 was due January 15, 2026.
Does West Virginia accept the federal extension?
Yes. A federal extension is honored; no state form. The state form is Schedule L (WV4868). The extended filing deadline is October 15, 2026, and tax is still due by April 15, 2026.
Does a West Virginia extension give me more time to pay?
No. An extension extends the time to file, not to pay. To avoid penalties and interest, pay what you expect to owe by April 15, 2026.
Dates are the statutory deadlines that fall in 2026 and move to the next business day when they land on a weekend or holiday. Each section links to the source it was checked against. Always confirm with the West Virginia tax agency or the IRS before relying on a date. This is general information, not tax advice.