IT-141 EXT: Extension of Time to File Fiduciary and Information Returns (Revision 2022-07)
West Virginia · WV Tax Division · Used for tax years 2026
Form IT-141EXT is used to request an extension of time to file a West Virginia fiduciary return and to make a tentative tax payment. The voucher records the estate or trust’s identifying information, tax period, and payment amount. It does not replace the annual return or extend
Who files this form
An estate or trust that needs more time to file its West Virginia Fiduciary Income Tax Return (Form IT-141) and expects to owe tax must file the IT-141EXT voucher.
A taxpayer granted a federal filing extension receives the same extension for the West Virginia return. A filing extension does not extend the time to pay tax.
When it's due
For tax year 2026, the form states that returns must be filed on or before the 15th day of the fourth month after the taxable year closes. If that date falls on a Saturday, Sunday, or legal holiday, the deadline is the next business day.
The estate or trust must use the same taxable year for West Virginia income tax purposes as it uses for federal tax purposes. An extension to file does not extend the payment deadline.
What you'll need
Have the information requested on the voucher ready:
- Tax period ending date.
- FEIN.
- Amount enclosed.
- Name and mailing address, including city, state, and ZIP code.
Make your payment check payable to West Virginia Tax Division.
How to file
Complete the IT-141EXT voucher in blue or black ink. Detach it and mail it with your payment to:
West Virginia Tax Division
Tax Account Administration
P.O. Box 2585
Charleston, WV 25329-2585
Make the check payable to West Virginia Tax Division. Claim the tentative payment on line 12 of your West Virginia Fiduciary Income Tax Return (Form IT-141).
Common mistakes
- Treating this voucher as the annual return. IT-141EXT does not replace filing the annual tax return.
- Assuming a filing extension also extends the time to pay. Use the voucher to make a tentative payment to avoid interest and additions to tax for late payment.
- Forgetting to claim the tentative payment on line 12 of Form IT-141.
- Using ink other than blue or black, or writing in the barcode area.
Questions people ask
Does a federal filing extension apply to the West Virginia return?
Yes. A taxpayer granted an extension to file a federal return receives the same extension to file the West Virginia return.
Does this extension give me more time to pay?
No. An extension to file does not extend the time for payment. The voucher can be used to make a tentative payment while the annual return is pending.
Where do I claim a tentative payment?
Claim a payment made with this voucher on line 12 of Form IT-141.
Does IT-141EXT replace the annual tax return?
No. The form is for requesting a filing extension and making tentative payments. You still must file the annual tax return.