An extension to file is not an extension to pay tax.
West Virginia automatically extends the time to file a Personal Income Tax Return for the same period as a federal extension, capped at six months for taxpayers within the United States. This automatic extension applies to filing only - it does not extend the time to pay the balance of West Virginia tax due, which remains due on the original date.
| Item | Detail |
|---|---|
| Form required | None separately - attach a copy of the federal extension when filing the West Virginia return |
| Extension length | Matches the federal extension, capped at 6 months for taxpayers within the U.S. |
| Payment | Not extended - the balance of West Virginia tax due remains due on the original date |
| Authority | W. Va. Code St. R. §110-21-57 |