West Virginia: corporate income tax, no franchise tax and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
6.5% of West Virginia taxable income
Franchise or privilege
No
The Business Franchise Tax remains in the Code (W. Va. Code §11-23), but §11-23-6(b)(11) provides that for taxable years beginning on or after January 1, 2015, 'there shall be no tax due under the provisions of this article.' The tax was phased down from $50-or-0.55% in 2007 to $50-or-0.10% for…
Entity annual report
Yes
annual · Must be filed, with the $25 annual report fee, between January 1 and June 30 of each year following the calendar year in which the business was registered; June 30 is the deadline. Failure to file by June 30 may result in monetary penalties and administrative dissolution or revocation.
Return due date
Published rule
Annual returns have a due date of April 15; the return is due on or before the 15th day of the fourth month after the close of the taxable year. A tax-exempt organization's return is due the 15th day of the fifth month after the close of the taxable year.
Extension
Not verified
Not verifiedZero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
Annual returns have a due date of April 15; the return is due on or before the 15th day of the fourth month after the close of the taxable year. A tax-exempt organization's return is due the 15th day of the fifth month after the close of the taxable year.
Fiscal and 52/53-week returns are due on the 15th day of the fourth month following the end of the period, with an extension period of six months.
- Entity report
Entity report
annualMust be filed, with the $25 annual report fee, between January 1 and June 30 of each year following the calendar year in which the business was registered; June 30 is the deadline. Failure to file by June 30 may result in monetary penalties and administrative dissolution or revocation.
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Frequently asked questions
Does West Virginia impose a corporate income tax?
Yes. 6.5% of West Virginia taxable income Form: CIT-120, West Virginia Corporation Net Income Tax Return.
Does West Virginia charge a franchise or privilege tax?
No. The official source consulted does not impose a franchise tax on corporations.
When is the West Virginia corporate return due?
Annual returns have a due date of April 15; the return is due on or before the 15th day of the fourth month after the close of the taxable year. A tax-exempt organization's return is due the 15th day of the fifth month after the close of the taxable year.
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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