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WVGuía en revisiónÚltima verificación: 3 nov 20265/6 con fuente

West Virginia: impuesto corporativo sobre la renta, sin impuesto de franquicia y informe anual obligatorio.

Cada dato de abajo cita la página oficial que leímos y el día en que la leímos. Cuando una regla sigue en confirmación, la página lo dice en lugar de mostrar un cero.

Hechos verificados

La nota de detalle de cada dato reproduce el texto de la fuente oficial, que está en inglés.

  • Impuesto corporativo sobre la renta

    Sí

    6.5% of West Virginia taxable income

  • Franquicia o privilegio

    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…

  • Informe anual de la entidad

    Sí

    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.

  • Vencimiento de la declaración

    Regla publicada

    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.

  • Prórroga

    Sin verificar

    Sin verificar
  • Sin actividad / impuesto mínimo

    Sin verificar

    Sin verificar

Fechas, prórrogas y pagos

La fecha de presentación y la de pago se muestran por separado siempre que la fuente lo permita.

  1. Presentación

    Presentación de la declaración

    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.

  2. Informe de la entidad

    Informe de la entidad

    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.

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Elegidos porque su perfil de presentación corporativa coincide con este.

Ver los 51 estados y D.C.
Declaraciones corporativas. Solo corporaciones.