West Virginia Taxes

Given here is a brief description of the process of taxation in the state of West Virginia and how the residents pay their taxes.

West Virginia Tax Help

1-304-558-3333
(8:30 a.m. - 5:00 p.m.)
1-800-982-8297
(8:30 a.m. - 5:00 p.m.)

Impaired TDD Service:

1-800-282-9833

West Virginia Income Tax

  • Income tax is collected in the state of West Virginia over five tax brackets ranging from 3% to 6.5%.
  • These rates apply to the head of a household, single or married and jointly filing taxpayers.
  • Income tax is due on the 15th of April each year. The next business day is allowed if the 15th happens to fall on a public holiday or a weekend.

West Virginia Sales Tax

  • Sales tax is collected on the cost of goods or services paid by the purchaser, collected by the seller and remitted to the State Tax Department.
  • Use tax is also imposed on goods and services purchased outside West Virginia but meant for use within the state.
  • The rate of use tax is the same as that of sales tax which is 6%.
  • With effect from 1 July 2008, the use tax and sales tax was reduced to 3% for food ingredients and food meant for human consumption.
  • This reduction however, does not apply to ready-to-eat food or food sold with utensils.
  • There is a general sales and service tax also at 6% applicable for items bought from vending machines including soft drinks.
  • Full details of the sales tax system in West Virginia can be obtained from the official website of the West Virginia Tax Department.

West Virginia Property Tax

  • In West Virginia, counties are responsible for administering and collecting property taxes which are however collected on behalf of the state and county governments, municipalities and boards of education.
  • Municipalities can levy taxes on businesses within the city and can also collect hotel occupancy taxes from city hotels.
  • Even though the Department of Tax and Revenue is very active in administering and collecting tax, the major chunk of revenue is used by county boards of education.
  • Tax rates are determined by the legislature but the total tax rate collected by county boards of education may be different from county to county due to some additional levies.
  • Homestead exemption is available for taxpayers who are 65 or older or who are permanently disabled.

West Virginia Estate and Inheritance Tax

  • There is no inheritance tax collected in West Virginia.
  • Estate tax is not collected from properties where the decedents died in 2005 or later.

Where to Mail FEDERAL IRS Tax Forms within West Virginia:

IRS Form If you ARE NOT enclosing a payment, use this address: If you ARE enclosing payment, use this address:
1040: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011
1040A: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0015
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011
1040EZ: Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0014
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011