West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-21 - Personal Income Tax › Section 110-21-57 - Extensions Of Time

Current through Register Vol. XLI, No. 28, July 12, 2024
57.1.
				General. - Pursuant to W. Va. Code '11-21-57(a)
				the Tax Commissioner has discretionary authority to grant a reasonable
				extension of time for the payment of tax or estimated tax including any
				installments thereof, or for the filing of any return, declaration, statement
				or other document required to be filed under the provisions of the West
				Virginia Personal Income Tax Act, on such terms and conditions as he may
				require. Except for a taxpayer who is outside the United States, no such
				extension shall exceed six months.
57.1.1.
				Extensions Of Time For Filing Returns.
57.1.1.1. Automatic Extension Of Time. -
				Except as provided under Subsection 57.1.1.4 of this regulation, an extension
				of time for the filing of a taxpayer's federal income tax return shall
				automatically extend the time for the filing of the West Virginia Personal
				Income Tax Return for the same period as the extension for filing such federal
				return. A copy of the federal form requesting an extension of time must be
				attached to the West Virginia annual return when said return is filed. While an
				extension of time for filing a federal income tax return automatically extends
				the time for filing the West Virginia income tax return, it does not extend the
				time for payment of the balance of the West Virginia tax due.
57.1.1.2. Extension By Application. - An
				extension of time to file the West Virginia Personal Income Tax Return may be
				granted by the Tax Commissioner upon written application by the taxpayer where
				no extension of time has been sought for federal income tax purposes. No such
				extension shall be granted unless the taxpayer applies in writing to the Tax
				Commissioner and sets forth a full recital of the causes for the delay. The
				application must be filed on or before the regular due date of the return.
				Failure to timely file a written application for an extension constitutes
				automatic denial of such extension. An extension of time for filing a return
				does not operate to extend the time for payment of the tax or any part thereof.
57.1.1.2.a. An extension of time to file a
				return on an original application will be limited to a period of time not in
				excess of one hundred twenty (120) days. Longer periods of time will not be
				granted by the Tax Commissioner unless sufficient need for such extended period
				is clearly established by the taxpayer.
57.1.1.3. Where an additional extension of
				time is requested by a taxpayer, a copy of the last extension granted must be
				attached to the new request in every instance and such request must be made in
				writing and filed on or before the expiration of the preceding extension. This
				additional extension request must also contain a full recital of the causes
				necessitating further delay.
57.1.1.4. Limitation On Extensions To File
				Returns. - In no event shall any extension of time to file a West Virginia
				Personal Income Tax Return be granted in excess of six (6) months for taxpayers
				within the United States.
57.1.1.5.
				Payment Of Tax. - A taxpayer who is granted an extension of time for filing his
				or her annual income tax return whether such extension is automatic under
				Subsection 57.1.1.1 or by application under Subsection 57.1.1.2 of this
				regulation) is not automatically granted a similar extension for the payment of
				tax otherwise due on or before the regular due date of the return. Where an
				extension of time to file the West Virginia return has been granted and no
				corresponding extension of time for payment of tax has been granted or has been
				denied, the taxpayer must pay the balance of any tax on or before the statutory
				due date of the return. Failure to so pay will act to revoke any extension of
				time granted to file the West Virginia return.
57.1.1.5.a. If a taxpayer desires an
				extension of time for paying his or her West Virginia income tax, an
				application for such extension must be timely filed with the Tax Commissioner
				as provided in Subsection 57.1.3 of this regulation.