State & Local Tax Impacts of COVID-19 for West Virginia – 2020

Thoughtware Alert Published: Dec 11, 2020 | Updated: May 05, 2021

Information current as of December 31, 2020.

COVID-19 has changed life across the globe. Many taxing jurisdictions are taking mitigating actions to create social distance and aid taxpayers. The following is a running list of actions by jurisdiction, which generally result in additional time to file and/or pay. Further, many jurisdictions have closed their offices to in-person use by taxpayers and suspended their audit and administrative functions. This alert doesn’t cover similar waivers from local-level taxing authorities. These developments continue to quickly evolve; check with your BKD Trusted Advisor or visit our COVID-19 Resource Center for current information as needed.

Information Specific to West Virginia

  • West Virginia is extending both the filing and payment deadlines for state income taxes until July 15 to match the federal relief.
  • The state also is waiving interest and penalties on property tax filings until May 1.
    • Gov. Jim Justice Executive Order No. 13-20, March 26, 2020.
  • The DOR issued clarifying guidance on the state’s tax relief for COVID-19: 1) the deadline to file 2019 annual income tax returns and pay 2020 estimated tax is extended to July 15; 2) the extension doesn’t apply to employer withholding tax returns and payments or any other tax; 3) the department will automatically provide the relief; 4) the failure to pay tax by July 15 will result in the accrual of penalties and interest; 5) taxpayers requesting an extension to file to October 15 must pay any liability by July 15 to avoid the interest and penalties; and 6) the penalty and interest for underpayment of the estimated tax will be calculated on the estimated payments due during the extended period.
    • West Virginia DOR Administrative Notice No. 2020-16, March 26, 2020.

For more information, reach out to your BKD Trusted Advisor or use the Contact Us form below.

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