W. Va. Code R. § 110-21-52

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-21-52 - Time And Place For Filing Returns And Paying Tax

52.1. Time For Filing Returns.

52.1.1. General Rule. - The returns of individuals, trusts, estates or partnerships required to be made under these regulations shall be filed on or before the fifteenth (15th) day of the fourth (4th) month following the close of the taxable year (April 15th in the case of a calendar year taxpayer), except that where a later due date has been fixed for filing the federal return (without regard to any extension of time granted for this purpose), such later date shall apply for West Virginia tax purposes. However, in the last instance, a statement must be attached to the West Virginia return setting forth the circumstances and the authority under which the federal return was permitted to be filed on a date other than the fifteenth (15th) day of the fourth (4th) month following the close of the taxable year. The words "close of the taxable year" refer to and shall have the same meaning for West Virginia income tax purposes as when used for federal income tax purposes.

52.1.2. Mailing Of Returns. - If a return is placed in the mail, it must be postmarked on or before the fifteenth (15th) day of the fourth (4th) month following the close of the taxable year (April 15th in the case of calendar year taxpayer) to be timely filed. See W. Va. Code '11-10-5f(b) regarding timely mailing.

52.1.3. Return Of A Decedent. - The West Virginia income tax return of a decedent for a fractional part of a year shall be due on or before April fifteenth (15th), following the close of the year which began with the first (1st) day of such fractional part of the year. The due date is the same as if the decedent had lived until the end of his normal taxable year.

52.1.4. Last Day On A Saturday, Sunday, Or Legal Holiday. - When the last day prescribed in these regulations, determined by including any authorized extension of time, for filing a return, making a payment, or performing any act, falls on Saturday, Sunday, or a day which is a legal holiday in the State of West Virginia, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a legal holiday, Saturday or Sunday. See W. Va. Code '11-10-5g.

52.2. Place For Filing Returns Or Other Documents. - The personal income tax return or declaration of estimated income tax for resident and nonresident individuals, partnerships, resident and nonresident estates and trusts, must be delivered to the Tax Commissioner or mailed to the West Virginia State Tax Department, Accounting Division, Charleston, West Virginia 25324. For requirements regarding delivery or mailing of returns and other documents, see W. Va. Code '11-10-5f.

52.3. Payment Of Taxes.

52.3.1. Any tax under the West Virginia Personal Income Tax Act becomes due and payable on the day immediately following the close of the person's taxable year, whether the latter be the fiscal or calendar year, but remains due and payable unless paid on or before the due date fixed for filing the return thereof. Except as otherwise provided herein, a person required to make and file a return under the provisions of the West Virginia Personal Income Tax Act shall, without assessment, notice or demand, pay in full the tax due thereon to the State Tax Commissioner on or before the due date fixed for filing such return.

52.3.2. Method Of Paying Tax Due. - The remittance, whether check or money order, for the balance of the tax shown to be due on the return must be made payable to the State Tax Commissioner or to the State Tax Department. A remittance by check or money order should contain thereon the taxpayer's social security number or taxpayer identification number.

52.3.2.1. Postage stamps will not be accepted in payment of personal income tax.

52.3.2.2. A cash register receipt will be issued for any payment of tax made in cash by the taxpayer which is presented in person at a location duly authorized by the Tax Commissioner, if so requested.

52.3.2.3. Where payment in person is made by check or money order, the cancelled remittance is considered sufficient receipt and an official receipt will only be issued upon specific request by the taxpayer.

52.3.2.4. Uncertified checks or drafts in payment of income taxes are acceptable subject to the condition that such checks or drafts may be presented for payment in accordance with the practice of the State Tax Commissioner, the State Treasurer's Office, and the collection bank or banks.

52.3.2.4.a. Payment will not be deemed to have been made unless the full amount of an uncertified check or draft is received by the State Treasurer's Office.

52.3.2.5. The date on which a hand delivered remittance is received will be considered the date of payment so far as the taxpayer is concerned unless the check is returned because it was dishonored upon presentment, except when it was dishonored because of the death of the taxpayer. See W. Va. Code '11-10-5n regarding payment by check or money order.

W. Va. Code R. § 110-21-52