CIT-120EXT: Extension of Time to File Corporation Net Income Tax Return (Revision)
West Virginia · WV Tax Division · Used for tax years 2026
Form CIT-120EXT is used to make a tentative West Virginia Corporation Net Income Tax payment when you need an extension of time to file. It reports tentative tax, estimated payments, prior-year credit, and the balance due. It does not replace Form CIT-120, and an extension of tim
Who files this form
CIT-120EXT is for taxpayers who expect to owe West Virginia Corporation Net Income Tax and need more time to file their West Virginia return.
You are not required to file CIT-120EXT if you do not expect to owe this tax and have filed federal Extension Form 7004 and/or 8868.
When it's due
Year check: The supplied form text is marked 2021, not 2026. For the tax year shown on that form, the printed filing deadlines are:
- C corporations: On or before the 15th day of the fourth month following the close of the taxable year.
- Tax-exempt organizations with unrelated business income: On or before the 15th day of the fifth month following the close of the taxable year.
The supplied text does not state deadlines specifically for tax year 2026. An extension of time to file does not extend the time to pay.
What you'll need
Have the following information ready to complete the form:
- FEIN, business name and address, and business type: corporation or nonprofit.
- Tax year beginning and ending dates, and the extended due date.
- Contact person's name and phone number.
- Whether federal Form 7004 or 8868 has been filed for the taxable year.
- Tentative West Virginia Corporation Net Income Tax, estimated payments, prior-year credit, and balance due.
Do not send a copy of federal Form 7004 or 8868 with CIT-120EXT. The form directs you to attach it to your West Virginia return for the tax period instead.
How to file
Complete the business and tax-year information, check only one business type, and answer whether you filed federal Form 7004 or 8868.
Enter tentative tax on line 1, estimated payments on line 2, prior-year credit on line 3, and the balance due on line 4.
Make your check payable to West Virginia State Tax Department and mail the form and payment to:
West Virginia State Tax Department
Tax Account Administration Division
PO Box 1202
Charleston, WV 25324-1202
When you file your West Virginia return, claim the extension payment on Form CIT-120, line 11, and Schedule C. Attach your federal extension form to that return and enter the extended due date on CIT-120, page 1.
Common mistakes
- Treating the extension as extra time to pay. It extends filing time only. The form directs taxpayers to make a tentative payment to avoid interest and additions to tax for late payment.
- Using CIT-120EXT instead of the annual return. It is not a substitute for Form CIT-120.
- Sending federal Form 7004 or 8868 with CIT-120EXT. Attach it to your West Virginia return instead, and enter the extended due date on CIT-120, page 1.
- Forgetting to claim the extension payment. Claim it on CIT-120, line 11, and Schedule C.
- Checking both business types. Check only one: corporation or nonprofit.
Questions people ask
Do I need CIT-120EXT if I expect to owe no tax?
Not if you also filed federal Extension Form 7004 and/or 8868. The form says taxpayers meeting both conditions are not required to file CIT-120EXT.
Does this extension give me more time to pay?
No. An extension of time to file does not extend the time for payment.
Does CIT-120EXT replace my annual West Virginia return?
No. It is used to make an extension payment and does not replace Form CIT-120.
Where do I claim my extension payment?
Claim it on line 11 of your West Virginia Form CIT-120 and on Schedule C.