Covid-19 Update: West Virginia State Tax Department Issues COVID-19 Certain Relief (3/27/20)

The West Virginia State Tax Department has issued tax filing and payment relief to individuals and corporations whose 2019 annual income return is due April 15, 2020 in response to the COVID-19 crisis.

Pursuant to Administrative Notice 2020-16:

  • The deadline for filing 2019 annual income tax returns for individuals and corporations has been extended from April 15, 2020 to July 15, 2020. 
  • Income tax payment deadlines for individuals and corporate annual income returns with a due date of April 15, 2020, are extended until July 15, 2020 (this payment relief applies to all individual income tax returns, income tax returns filed by C corporations, and income tax returns filed by trusts or estates with a statutory due date of April 15, 2020).
  • Estimated tax payments for tax year 2020 that are due between April 15, 2020 and June 15, 2020 for individuals, trusts or estates, corporations, and pass-thru entities are due July 15, 2020.

The extensions and payment relief provided under Administrative Notice 2020-16 applies automatically, and filers are not required to take any additional steps to qualify for these extensions or payment relief.

The extension of these deadlines does not apply to any other taxes collected by the Tax Commissioner. The deadlines and obligations to pay employer withholding taxes, and all other taxes collected by the State Tax Department, remains unchanged.

The West Virginia State Tax Department Covid-19 response page provides more information to assist taxpayers.

We encourage you to reach out to your certified public accountant for more details and for assistance with timely filing your returns and making required payments.

Roy H. Cunningham

Of Counsel

Lewis Glasser PLLC   

(o) 304.345.2000 / (c) 716-316-0868

                                   lewisglasser.com / rcunningham@lewisglasser.com                        

 

Matthew R. Bowles  

Member    

Lewis Glasser PLLC   

(O) 304.345.2000 (Ext. 1039) / (D) 304.414.9001                       

                                 lewisglasser.com / mbowles@lewisglasser.com                      

 

James M. Becker  

Associate    

Lewis Glasser PLLC   

(O) 304.345.2000 (Ext. 1014) / (D) 304.414.9014                       

                                 lewisglasser.com  / jbecker@lewisglasser.com                       

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This e-update is advertising material intended to provide addressees with informational updates and perspectives regarding matters of interest in connection with the COVID 19 pandemic. This e-update does not constitute legal advice, the provision of legal counseling or any other professional service, nor does it constitute a legal opinion regarding any specific facts. No attorney-client relationship is created by this e-update and this e-update does not constitute an offer to provide legal services.

The nature of the current crisis has resulted in an extraordinary pace of new developments. Readers are encouraged to follow up regularly on new developments in areas of interest and to consult with legal counsel at Lewis Glasser PLLC for guidance and to resolve specific matters or questions.

CIRCULAR 230 DISCLOSURE: To ensure compliance with U.S. Treasury Department regulations, you are notified that, unless otherwise expressly indicated, any Federal tax advice contained in this communication, including any attachments, is not intended or written to be used, and cannot be used, by anyone for the purpose of avoiding federal tax penalties or for promoting, marketing or recommending to another party any tax-related matters addressed.

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