IT-140ES: Individual Estimated Income Tax Payment (Revision)
West Virginia · WV Tax Division · Used for tax years 2026
Form IT-140ES is a West Virginia individual estimated income tax payment form. It records the amount of your payment and includes a section to update incorrect or changed address information.
Who files this form
You must make estimated income tax payments using Form IT-140ES if you expect to owe at least $600 in West Virginia state tax when you file your annual income tax return.
What you'll need
Use the instruction brochure, Form IT-140ESI, to calculate your estimated tax. The form says it is available at www.tax.wv.gov.
Have the information requested on the payment form ready:
- Your name and mailing address.
- Your Social Security number and your spouse’s Social Security number, if applicable.
- Your account number, taxable year end, and payment due date.
- The amount of your payment.
How to file
- Calculate your estimated tax using Form IT-140ESI.
- Write your payment amount in Part 1.
- If any preprinted information is incorrect or has changed, check the box and complete the Change of Address section.
- Record your payment in the payment table.
Mail your estimated tax payment by the due date to:
State Tax Department
Tax Account Administration Division - EST
P.O. Box 342
Charleston, WV 25322-0342
The form also lists an online filing option.
Common mistakes
- Paying less than the required minimum. The form says you must pay at least the minimum calculated using the instructions to avoid a penalty. You may pay more.
- Forgetting to record a payment. Be sure to enter your payment in the payment table.
- Leaving incorrect preprinted information unchanged. Check the box and complete the Change of Address section if information is incorrect or has changed.
- Mailing after the due date. Estimated payments should be mailed by the due date.
- Not checking special due dates. If you are not a calendar-year taxpayer, see the instructions to determine your payment due dates.
Questions people ask
When are estimated payments required?
You must make estimated payments if you expect to owe at least $600 in state tax when you file your annual income tax return.
Where do I find help calculating my estimated tax?
Use the instruction brochure, Form IT-140ESI, available at www.tax.wv.gov.
Can I pay more than the minimum?
Yes. The form allows you to pay more than the minimum calculated using the instructions.
What if I am not a calendar-year taxpayer?
See the instructions to determine your payment due dates.
Who can I call for assistance?
Call (304) 558-3333 or toll-free (800) 982-8297.