Enterprise
Individual & Small Business
| Payment | West Virginia due date |
|---|---|
| 1 | |
| 2 | |
| 3 | |
| 4 |
Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay West Virginia estimated tax?
You must make quarterly estimated tax payments if your estimated tax liability (your estimated tax reduced by any state tax withheld from your income) is at least $600, unless that liability is less than ten percent of your estimated tax.
How do you avoid a West Virginia underpayment penalty?
Penalty if less than 90% of estimated tax is prepaid by the due dates, unless an exception applies: liability after withholding under $600; prepaying 100% of the preceding year's tax (tested installment by installment, 25% per quarter); annualized-income exception; or no West Virginia liability in a 12-month preceding year (U.S. citizen/resident). No 110% rule. Filing and paying in full by January 31 removes the 4th installment.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. West Virginia figures its own tax, so the state amount is separate.