WV4868: Application for Extension of Time to File (Revision)
West Virginia · WV Tax Division · Used for tax years 2026
Form WV4868 requests a six-month extension of time to file your West Virginia Personal Income Tax Return. It records your total income tax liability, payments and remaining tax due. The extension gives you more time to file, not more time to pay.
Who files this form
File WV4868 to request a six-month extension to file your West Virginia Personal Income Tax Return.
You do not need to file WV4868 if you received a federal income tax extension and expect to owe no West Virginia income tax. To receive the same state extension, note on your West Virginia return that a federal extension was granted.
When it's due
For tax year 2026:
- The form says to request the extension before the return’s original due date. Extensions received after that date will be denied.
- The form also states that the form and payment must be filed on or before the return’s due date.
- Your return must be filed no later than October 15 after the original due date.
The extension does not give you more time to pay the tax due.
What you'll need
Have the following information ready to complete the form:
- Tax year ending date and extended due date.
- Your name and Social Security number, plus your spouse’s information if applicable.
- Mailing address, telephone number, and email.
- Total income tax liability.
- Total payments from West Virginia withholding and/or credits for estimated payments.
How to file
Complete the taxpayer information and date fields. Then calculate the tax due:
- Enter total income tax liability on line a.
- Enter total West Virginia withholding and/or credits for estimated payments on line b.
- Subtract line b from line a and enter the amount due on line c.
Mail the form to:
West Virginia Tax Division
Tax Account Administration
P.O. Box 2585
Charleston, WV 25329-2585
The form states that the form and payment must be filed on or before the return’s due date.
Common mistakes
- Treating the extension as extra time to pay. WV4868 extends the time to file, not the time to pay personal income tax.
- Submitting the extension too late. Extensions received after the original due date will be denied.
- Filing or paying late. The form warns that a penalty applies for late filing or late payment unless reasonable cause can be shown.
- Cutting or resizing the form. The form specifically says not to do either.
Questions people ask
How much extra time does WV4868 request?
It requests a six-month extension to file your West Virginia Personal Income Tax Return.
Does the extension give me more time to pay?
No. WV4868 is not an extension of time to pay personal income taxes due.
Do I need WV4868 if I already have a federal extension?
Not if you expect to owe no West Virginia income tax. In that case, note on your West Virginia return that a federal extension was granted to receive the same state extension.
How do I calculate the amount due on the form?
Subtract total payments on line b from total income tax liability on line a. Enter the result on line c.