CIT-120ES: Estimated Corporation Net Income Tax Payment (Revision)
West Virginia · WV Tax Division · Used for tax years 2026
Form CIT-120ES is a West Virginia estimated Corporate Net Income Tax payment form. It records the corporation’s identifying information, taxable year end, and payment amount.
Who files this form
Corporations must make estimated Corporate Net Income Tax payments if they expect West Virginia taxable income to be at least $10,000 when they file their annual income tax return.
The form states that estimated payments must cover at least 90% of the tax liability.
When it's due
For tax year 2026, estimated payments are due in four equal installments on the 15th day of the fourth, sixth, ninth and twelfth months of the tax year.
What you'll need
The form asks for the following information:
- Corporation name and mailing address, including city, state and ZIP code.
- Account number and taxable account ID.
- Taxable year end.
- Corporate Net Income Tax payment amount.
- Payment due date.
The form does not list any supporting documents to attach.
How to file
Complete the identification and payment fields on CIT-120ES.
Mail to:
West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 11514
Charleston, WV 25339-1514
The form also says you can file online, but the online filing address is not clearly readable in the supplied text.
For assistance, call (304) 558-3333 or toll-free at (800) 982-8297.
Common mistakes
Do not duplicate these forms. This warning is printed on the form.
Questions people ask
When are estimated corporate tax payments required?
They are required if West Virginia taxable income is expected to be at least $10,000 when the annual income tax return is filed.
How much of the tax liability must estimated payments cover?
The form states that at least 90% of the tax liability is required.
How many installments are required?
Four equal installments are required.
Where can I get help with the form?
Call (304) 558-3333 or toll-free at (800) 982-8297.