How to pay West Virginia estimated taxes.

West Virginia collects its own estimated tax through the West Virginia Tax Division, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

You must make quarterly estimated payments if your estimated West Virginia tax, reduced by state tax withheld, is at least $600, unless that amount is less than 10% of your estimated tax.

A penalty applies if you have not prepaid at least 90% of your current-year tax by each due date. Exceptions: liability after withholding under $600; prepaying 100% of the tax shown on your prior-year return (tested installment by installment); the annualized income method; or no West Virginia liability last year if current-year liability is under $5,000. No higher prior-year percentage for high incomes is stated.

If you underpay: 11.5% per year for 2026 on tax underpayments.

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

Installments due April 15, June 15, and September 15, 2026, and January 15, 2027. This matches the federal schedule. You can skip the fourth installment if you file your return and pay the balance by January 31, 2027.

Payment	Due
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 of the next year

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying West Virginia, step by step

What you need

Nothing to set up. MyTaxes takes payments without an account.
Your Social Security number and a copy of last year's West Virginia return.
Your bank routing and account numbers.

Start at MyTaxes, West Virginia's official payment site.

Go to MyTaxes at mytaxes.wvtax.gov.
Under Make a Payment, select Pay Personal Income Tax. You can make a one-time payment without creating an account.
Choose an estimated payment for tax year 2026 and enter your Social Security number and name.
Enter the amount and your bank routing and account numbers for an ACH debit.
Submit and save the confirmation.

Other ways to pay: Pay by credit or debit card through the State Treasurer's ePay site (epay.wvsto.com/tax). The Treasurer charges a convenience fee of 2.5% of the payment, with a $1.00 minimum. You can also send an ACH credit after registering (WV/EFT-5), or mail a check or money order with the IT-140ES voucher to the address printed on it (P.O. Box 342, Charleston, WV 25322-0342 on the current voucher).

West Virginia will not fill these payments in for you. Your preparer has to enter each estimated payment on your West Virginia return. Keep your own record of the date, amount, and confirmation number.

Extension payments

A federal extension automatically gives you the same extension for West Virginia; note it on your IT-140 and enclose a copy of federal Form 4868. If you need only a state extension, or need to make a payment, file Form WV-4868 (Application for Extension of Time to File) before the original due date. It gives six months to file but is not an extension to pay.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

If you file your return and pay the balance by January 31, you do not need to make the January 15 installment.
Individuals who paid $50,000 or more in the most recent fiscal year may be required to pay electronically, with a 3% civil penalty for non-EFT payments.
West Virginia offers an elective pass-through entity tax (Form EPT-100) for pass-through owners.
The Tax Division calculates the underpayment penalty and sends you a notice.
Paying other states? See the payment links for every state's official site, and the federal walkthrough.

Official sources

Checked October 2026 against the West Virginia Tax Division's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.