State & Local Tax Impacts of COVID-19 for West Virginia – 2021

Thoughtware Alert Published: May 03, 2021 | Updated: May 05, 2021

Information current as of April 7, 2021.

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 confirmed that it has fully conformed to all federal tax law changes made in 2020 affecting state taxable income including the CARES Act; Families First Coronavirus Response Act; Setting Every Community Up for Retirement Enhancement Act; and the 2021 Consolidated Appropriations Act. No adjustments need to be made to 2020 tax year returns related to these federal tax law changes.
    • West Virginia DOR Website, March 1, 2021.
  • West Virginia announced an extension of the individual income tax filing deadline to May 17. Taxpayers don’t need to file any forms or call the West Virginia Tax Department to qualify for this extension. The relief doesn’t apply to estimated tax payments that are due on April 15.
    • West Virginia Governor’s Office, News Release; March 18, 2021.
    • West Virginia DOR, Administrative Notice No. 2021-16; March 19, 2021.

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

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