WV-PTEV: Income Tax for S Corporations and Partnerships Electronic Payment Voucher (Revision 2020-07)
West Virginia · WV Tax Division · Used for tax years 2026
Form WV-PTEV is a West Virginia income tax payment voucher for S corporations and partnerships. It identifies the business, FEIN, tax period, payment amount, and whether the payment relates to an amended return.
Who files this form
If your partnership or S corporation owes tax on its return, send Form WV-PTEV with your payment. If your return shows a refund or no tax due, you do not need the payment voucher.
You may be required to pay electronically. Check tax.wv.gov to see whether this requirement applies to you.
When it's due
For tax year 2026, partnerships and S corporations must pay the full amount owed by the 15th day of the third month after the close of the taxable year to avoid interest and penalties.
What you'll need
To complete the voucher and prepare a mailed payment, have:
- Your federal employer identification number (FEIN).
- Your tax period ending date.
- Your business name and mailing address.
- The payment amount and your daytime phone number.
- A check or money order payable to the West Virginia State Tax Department.
If the payment is associated with an amended return, mark the voucher's Amended box.
How to file
For a mailed payment:
- Print or type your FEIN, period ending date, business name, mailing address, and payment amount on the voucher.
- Mark the Amended box if the payment relates to an amended tax return.
- Make your check or money order payable to the West Virginia State Tax Department. Do not send cash.
- Write your FEIN, daytime phone number, and “Form WV-PTEV” on the payment. Add your name and address if they are not already printed on it.
- Detach the voucher along the dotted line. Do not attach the voucher or payment to your return or to each other.
- Mail the payment and voucher to:
West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 3839
Charleston, WV 25338-3839
You may be required to pay electronically. Visit tax.wv.gov to check whether you must do so.
Common mistakes
- Sending cash: Use a check or money order for a mailed payment.
- Attaching items together: Do not attach the voucher or payment to your return or to each other.
- Missing the Amended box: Mark it when the payment relates to an amended return. The form warns that failing to do so could result in late payment penalties.
- Leaving payment details off: Write your FEIN, daytime phone number, and “Form WV-PTEV” on your payment. Include your name and address if they are not printed on it.
- Paying late: Pay the amount owed by the stated deadline to avoid interest and penalties.
Questions people ask
Do I need a voucher if my return shows a refund or no tax due?
No. The form says there is no need to use the payment voucher in either case.
Could I be required to pay electronically?
Yes. The form directs you to tax.wv.gov to check whether electronic payment is required.
Who should I make my check or money order payable to?
Make it payable to the West Virginia State Tax Department. Do not send cash.
What should I do if my payment is for an amended return?
Mark the Amended box so the payment can be directed and processed properly. The form warns that failing to mark it could result in late payment penalties.