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West Virginia business tax extension

West Virginia honors the federal extension for Form CIT-120, and has its own extension form for a business without one. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From West Virginia's own forms, instructions and laws, cited below

Does West Virginia accept the federal extension?

A federal extension (Form 7004) also extends the West Virginia return. Without a federal extension, file Form CIT-120EXT, West Virginia Extension Corporation Net Income Tax Return.

West Virginia's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form CIT-120, West Virginia Corporation Net Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the West Virginia return. Without a federal extension, file Form CIT-120EXT, West Virginia Extension Corporation Net Income Tax Return. With a federal extension, attach a copy to the West Virginia return and write the extended due date at the top. File Form CIT-120EXT if you expect to owe tax or have no federal extension.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form CIT-120EXT.

S corporations and partnerships (Form PTE-100)

Return
Form PTE-100, West Virginia S Corporation & Partnership Income Tax Return (Pass-Through Entities)
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the West Virginia return. Without a federal extension, file Form PTE-100EXT, Extension of Time to File Information Returns. A federal extension applies automatically; attach a copy to the West Virginia return. File Form PTE-100EXT by the original due date if the entity expects to owe nonresident withholding tax or has no federal extension.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form PTE-100EXT.

Estates and trusts

Return
Form IT-141, West Virginia Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the West Virginia return. Without a federal extension, file Form IT-141EXT, Extension of Time to File Fiduciary and Information Returns. A federal extension gives the West Virginia return the same extension. An estate or trust that needs an extension and expects to owe tax files Form IT-141EXT with its tentative payment.
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form IT-141EXT.

When a due date in West Virginia falls on a weekend or legal holiday, it moves to the next business day. West Virginia's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. West Virginia's instructions say the same for its returns: a West Virginia extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are West Virginia's forms and instructions?

On the West Virginia Tax Division website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the West Virginia return and any West Virginia extension request go to the state.

West Virginia extension FAQ

Does West Virginia accept the federal business tax extension?

A federal extension (Form 7004) also extends the West Virginia return. Without a federal extension, file Form CIT-120EXT, West Virginia Extension Corporation Net Income Tax Return. The extension is 6 months. With a federal extension, attach a copy to the West Virginia return and write the extended due date at the top. File Form CIT-120EXT if you expect to owe tax or have no federal extension.

When is the West Virginia Form CIT-120 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a West Virginia extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: Form CIT-120EXT.

Does a West Virginia business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. West Virginia honors that federal extension for the state return too.

Sources

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