West Virginia Business Taxes: Agencies, Forms & Filing Guide

West Virginia Business Tax Agencies and Online Portals

Aldro is the cheapest way to get your business taxes done: $399 flat, with bookkeeping at $20 a month.

Running a small business in West Virginia means working with four state portals and the Internal Revenue Service. The state connects initial registrations through the West Virginia One Stop Business Portal (also accessed via the Business for West Virginia website). Through the One Stop Business Portal, you can complete online filings for the Secretary of State, the State Tax Department, WorkForce West Virginia, and the Department of Labor in one place.

Once your accounts are open, each agency handles a specific set of returns, payments, and key dates, whether you handle Business Tax Preparation West Virginia yourself or work with a Small Business Accountant West Virginia and Online Bookkeeping West Virginia service.

• sos.wv.gov: Business
• sos.wv.gov: Register a New WV Business

Business Registration and Entity Filing Fees in West Virginia

You must get a West Virginia Business Registration Certificate from the State Tax Department before you start doing business in the state (West Virginia Code 11-12-1). State law defines business activity broadly to include all purposeful revenue-generating activity engaged in with the object of direct or indirect gain or economic benefit. You apply online through the Business for West Virginia website or by filing Form BUS-APP with the Tax Commissioner, and you must include your North American Industry Classification System (NAICS) codes on the application.

A separate Business Registration Certificate and a separate application are required for each business name and each physical location in West Virginia where you engage in business with the public. Only one DBA (doing business as) name will print on your license, and you list it on Form BUS-APP line 2 for new businesses or locations, or Form BUS-RBL line 3 for existing locations. Any additional DBAs are recorded as trade names and reported using Schedule DBA.

Your Business Registration Certificate is permanent until the legal name, physical location, or ownership of the business changes, or until the Tax Commissioner suspends or revokes it. Changes in partners or members of a firm or limited liability company, or changes in the names of corporate officers, do not require a new certificate. The certificate cannot be transferred to another owner, and if you stop doing business in West Virginia, you must surrender it and close your account using Form BUS-FIN (Declaration of Final Business Activity).

When forming a legal entity with the West Virginia Secretary of State through the One Stop Business Portal in 2026, your initial registration fee depends on your entity structure. All online filings with the Secretary of State carry an additional $1.00 online processing fee. If your business is owned by a veteran or by a West Virginia resident young entrepreneur between ages 18 and 29, the initial Secretary of State business registration fee may be waived under the Veteran-Owned Business Waiver or Young Entrepreneur Waiver. Since 2019, filing your company's Annual Report online through the One Stop Business Portal has been mandatory.

• Special Rule for Medical Cannabis Organizations: Any organization approved by the West Virginia DHHR to operate under the Medical Cannabis Act is prohibited from using online document filing or online payment options due to federal banking restrictions. You must submit hard-copy documents by U.S. Mail to the WV One Stop Business Center (13 Kanawha Blvd. W., Suite 201, Charleston, WV 25302) or in person at the Charleston, Clarksburg, or Martinsburg Secretary of State offices, and pay fees by check only.

• sos.wv.gov: Business
• tax.wv.gov: Business Registration Skip to Navigation Skip to Main Content State Agency Directory

West Virginia Corporate Net Income Tax and Pass-Through Entity Taxes

Every domestic or foreign corporation that is incorporated in West Virginia, derives income from property or activity in the state, or enjoys the benefits and protections of West Virginia law must file an annual Corporation Net Income Tax return on Form CIT-120. For the 2025 and 2026 tax years, the corporate net income tax rate is 6.5%, which is why $10,000 in expected West Virginia taxable income equals a $650.00 tax liability threshold. Corporations that reasonably expect West Virginia taxable income to exceed $10,000 (or tax liability after credits to exceed $650.00) must make estimated payments (Form CIT-120ES) in four equal installments on the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Underpayments are calculated on the Form CIT-120U Worksheet.

For example, if an invented calendar-year Charleston corporation forecasts $40,000 in West Virginia taxable income and no tax credits, it exceeds the $10,000 threshold. At the 6.5% rate, its estimated annual tax is $2,600.00, payable in four equal installments of $650.00 on April 15, June 15, September 15, and December 15.

For multistate corporations, West Virginia uses a single sales factor apportionment formula (which replaced the four-factor formula starting in tax year 2022) and market-based sourcing for services and certain intangible property. The numerator is sales occurring in West Virginia and the denominator is sales occurring everywhere. Sales on which a corporation does not pay tax in any state are excluded from the numerator but stay in the denominator. Service sales go into the West Virginia numerator if delivered to a customer in West Virginia, and rented or licensed intangible property, contract rights, or government licenses go into the numerator if used in West Virginia.

In accordance with the federal Tax Cuts and Jobs Act, West Virginia eliminated the Net Operating Loss (NOL) carryback beginning with tax year 2021 and future years, leaving only the NOL carry-forward calculation on Schedule NOL. For pass-through entities (partnerships, S corporations covered in our West Virginia S-Corp Taxes Guide, and LLCs treated as pass-throughs in our West Virginia LLC Taxes Guide), West Virginia administers Pass-Through Entity tax reporting and the Elective Pass-Through Entity Tax enacted under SB 151. On the MyTaxes website, Corporate Income/Business Franchise Tax and Income Tax for Pass-Through Entities are available for payment only. Electronic filing of those returns must be submitted through West Virginia Tax Division Approved Providers.

• Separate Entity Filers Wholly in West Virginia: File Form CIT-120 (pages 1 and 2) with Schedule 1, Schedule B (Adjustments to Federal Taxable Income), Schedule B-1, Schedule C (Tax Payments), Schedule D (Reportable Entities), Schedule NOL, Form CIT-120TC (Summary of Tax Credits), and Schedules K-1 and K-1C.
• Separate Entity Filers With Multistate Activity: File the core CIT-120 package above, omitting Schedule 1 and completing Schedule 2 and Form CIT-120APT (Allocation and Apportionment for Multi-state Businesses).
• Combined Unitary Reporting: Any taxpayer engaged in a unitary business with one or more other corporations must file a combined report (UB-CR) electronically through an approved software vendor. Water's Edge reporting is mandated unless the group makes a binding 10-year election for Worldwide Unitary Combined reporting by attaching signed Form CIT-120OPT.
• Federal Return Attachments: Corporate filers must use the same taxable year and accounting method as their federal return and attach pages 1 through 5 of their signed federal return (plus supporting consolidation schedules, Form 851, and Schedule M-3 if attaching a proforma federal return).

• tax.wv.gov: Corporate Income Tax Skip to Navigation Skip to Main Content State Agency Directory
• tax.wv.gov: Electronic Filing for Businesses Skip to Navigation Skip to Main Content State Agency Dire

Sales and Use Tax, Municipal Taxes, and Property Tax Credits

Businesses selling tangible personal property or taxable services in West Virginia manage state Sales and Use Tax (covered in detail in our West Virginia Sales and Use Tax Guide), applicable Municipal Sales and Use Taxes, and rules for remote sellers and marketplace facilitators through the West Virginia Tax Division. The annual West Virginia State Sales Tax Holiday begins each year on the Friday before the first Sunday in August and ends the following Monday. For 2026, the Sales Tax Holiday runs from 12:00 a.m. on Friday, July 31, 2026, through 11:59 p.m. on Monday, August 3, 2026.

Effective July 1, 2027, six additional municipalities (Danville, Farmington, Gilbert, Kenova, Keyser, and Wellsburg) will impose a 1% municipal sales and use tax.

Depending on your industry and commercial assets, your business may also owe Ad Valorem Property Tax or state excise taxes. Small businesses paying personal property taxes can review Form SB-1 and Publication TSD 456 for the Small Business Property Tax Adjustment Credit, alongside corporate credits such as the Economic Opportunity Tax Credit (Form EOTC-1), Credit for Manufacturing Investment (Form MITC-1), Apprenticeship Training Tax Credits (Schedule ATTC-1), and Post-Coal Mine Site Business Credit (Form PCM-1).

• Hemp-Derived Cannabinoid or Kratom (HKT) Tax: Businesses selling products containing hemp-derived cannabinoid or kratom ingredients may be subject to the HKT tax and licensing rules.
• State Excise and Industry Taxes: The West Virginia Tax Division administers the Business and Occupation Tax, Hotel Occupancy Tax, Severance Tax (including the North Central Appalachian Coal Severance Tax Rebate available exclusively on MyTaxes), Beer and Wine Tax, Tobacco Tax, Solid Waste Assessment Fee, Health Care Tax, and Fuel Taxes (including IFTA and Motor Carrier Road Tax).

• tax.wv.gov: Business Skip to Navigation Skip to Main Content State Agency Directory
• tax.wv.gov: Corporate Income Tax Skip to Navigation Skip to Main Content State Agency Directory

Employer Payroll Taxes and Federal Self-Employed Obligations

At the state level, employers manage West Virginia income tax withholding through the West Virginia Tax Division (explained in our West Virginia Payroll and Withholding Tax Guide) and state Unemployment Insurance (UI) taxes through WorkForce West Virginia. You must submit quarterly wage and contribution reports and pay quarterly UI taxes using WorkForce West Virginia's Online Unemployment Compensation Employer Contribution System. Employers who fail to pay UI taxes or respond to notices risk placement on the WorkForce West Virginia UI Violators List, which carries penalties and legal action.

At the federal level, the IRS groups business taxes into five general categories: income tax, estimated taxes, self-employment tax, employment taxes, and excise tax. All businesses except partnerships must file an annual federal income tax return, while partnerships file an information return. Because federal income tax is a pay-as-you-go system, business owners who do not pay enough tax through withholding must make regular estimated tax payments during the year.

• Federal Self-Employment (SE) Tax: For the 2026 tax year, individuals who work for themselves (see our West Virginia Self-Employed Tax Guide) must pay SE tax (Social Security and Medicare) and file Schedule SE (Form 1040 or 1040-SR) if their net earnings from self-employment were $400 or more (or if they receive $108.28 or more in wages from a church or qualified church-controlled organization exempt from Social Security and Medicare taxes).
• Federal Employment Taxes: Employers with staff are responsible for Social Security and Medicare taxes, federal income tax withholding, and federal unemployment (FUTA) tax, using Form W-4, Form 941 (Employer's Quarterly Federal Tax Return), and Form W-2.
• Federal Excise Taxes: Businesses that manufacture or sell specific goods, operate heavy highway vehicles, or accept wagers may owe federal excise taxes on Form 720 (environmental, communications, air transportation, fuel, and retail heavy truck taxes), Form 2290 (highway vehicles with a taxable gross weight of 55,000 pounds or more), or Forms 730 and 11-C (wagering).

• IRS: Business taxes
• workforcewv.org: Unemployment Tax Information

Electronic Filing Mandates, Extensions, Penalties, and Compliance Checklist

Businesses that made total tax payments of $50,000 or more during the most recent fiscal year may be required to file and pay their West Virginia taxes electronically. Paid tax preparers and businesses seeking relief from this mandate must submit Form HW-1 (Paid Tax Preparer Hardship Waiver Request) or Form EFT-WR (Electronic Filing and Payment Waiver Request). Tax accounts excluded from mandatory EFT/e-File requirements are Bingo, Motor Fuel Floor Stock, Motor Fuel Back-Up, Motor Fuel Terminal Operator, Motor Fuel Producer, Raffle, Raffle Board and Games, and Telemarketer Tax. Direct deposit refunds rejected for any reason (including closed, frozen, or inaccurate accounts) incur a $15.00 returned electronic refund service charge.

An extension of time to file a federal corporate return is automatically accepted by West Virginia if you attach Federal Form 7004 to your state return and write the extended due date across the top of the first page, or you can submit a written request to the West Virginia Tax Division before the due date. An extension to file does not extend the time to pay. You must pay any tax due on or before the original due date (using Form CIT-120EXT or voucher WV-CITV) to avoid interest and penalties. Late filing triggers additions to tax of five percent (.05) per month or any part of a month on the tax shown on the return, not to exceed twenty five percent (.25). If the IRS changes or corrects your corporation's reported income or deductions, you must file an amended West Virginia return with supporting schedules and the revenue agent's report within 90 days of the final IRS determination.

Use our team's step-by-step West Virginia compliance checklist below to open your accounts and stay in good standing: 1. Obtain your federal EIN online from the Internal Revenue Service and identify your NAICS industry code. 2. Register your legal entity on the WV One Stop Business Portal and claim the Veteran-Owned or Young Entrepreneur fee waiver if eligible. 3. Apply for your West Virginia Business Registration Certificate (Form BUS-APP) before starting operations, and attach Schedule DBA if you use multiple trade names. 4. Enroll in the MyTaxes portal for Sales and Use Tax, Withholding Tax, and corporate/pass-through tax payments, and select an Approved Provider for e-filing Form CIT-120 or Pass-Through Entity returns. 5. If you hire employees, open your Unemployment Insurance account with WorkForce West Virginia to file quarterly wage reports on the Online Unemployment Compensation Employer Contribution System. 6. Calendar your corporate estimated tax installments (Form CIT-120ES) if required, and file your mandatory Secretary of State Annual Report online every year.

• tax.wv.gov: Electronic Filing for Businesses Skip to Navigation Skip to Main Content State Agency Dire
• workforcewv.org: Unemployment Tax Information

Flat-Price West Virginia Tax Filing and Bookkeeping

Our team prepares and files your returns and reconciles your books every month. Aldro is the cheapest way to get your business taxes done: $399 flat, with bookkeeping at $20 a month. The flat price covers everything tax for the year (every federal and state or provincial business return: Schedule C, 1065, 1120-S, 1120 and state returns, plus T2 and T1 with T2125 in Canada), multi-state returns at the same price, and the owner's personal return when the business income needs it. Each unfiled prior year is billed at the same flat price, extensions and quarterly estimate reminders are included, 1099-NEC slips are included, city and local business returns and state franchise tax reports are included, and we work out quarterly estimates. Bookkeeping covers unlimited bank and card accounts, monthly reconciliation and statements, but not payroll processing or sales-tax filing. Switching from Bench or another service, we start within a week of getting the documents.

• tax.wv.gov: Business Skip to Navigation Skip to Main Content State Agency Directory
• IRS: Business taxes