West Virginia Estimated Tax Payments (2026)

Do you have to pay estimated taxes in West Virginia?

Yes. If you're self-employed in West Virginia and expect to owe $600 or more in West Virginia income tax for 2026 after withholding, you must make quarterly estimated payments to the West Virginia Tax Division. That is below the federal $1,000 threshold, so most part-time self-employed people owe them too. West Virginia taxes income at graduated rates up to 4.58% for 2026.

When are West Virginia estimated taxes due in 2026?

West Virginia's 2026 quarterly payments are due April 15, June 15, September 15, and January 15, in four equal installments, on the same calendar as your federal payments.

• Q1, April 15, 2026

• Q2, June 15, 2026

• Q3, September 15, 2026

• Q4, January 15, 2027

How much should you set aside for West Virginia estimated taxes?

Plan to set aside 20% to 25% of your net self-employment profit to cover federal and West Virginia taxes combined, then confirm the exact amount with the calculator above. On $50,000 of net self-employment profit, federal self-employment tax alone is about $7,065 (15.3% on 92.35% of your earnings). On top of that you'll owe about $2,667 in federal income tax and about $1,295 in West Virginia income tax, for a total of about $11,027, or 22% of your profit.

How do you avoid a West Virginia underpayment penalty?

To avoid a West Virginia underpayment penalty, pay the smaller of 90% of your 2026 West Virginia tax or 100% of your 2025 tax, in four on-time installments. Paying the full amount late doesn't help; each installment has to be on time. You can estimate a federal underpayment penalty here.

What deductions lower your West Virginia estimated taxes?

Because estimated taxes are based on your net profit, every business write-off you claim lowers what you owe each quarter. Common deductions for 1099 workers, reported on Schedule C, include the home-office deduction, car mileage, phone and internet, software, and supplies. Some federal deductions carry over. Because West Virginia starts with the income on your federal return, three deductions you take there also lower your West Virginia tax: half of your self-employment tax, self-employed health insurance premiums, and self-employed 401(k) contributions. The federal Qualified Business Income (QBI) deduction can remove up to 20% of your qualified business income from your federal taxes, but West Virginia doesn’t allow it, so it doesn’t lower your West Virginia tax.

Keeper's 1099 tax calculator estimates your bill after deductions, and our write-off guides list the deductions for your line of work.

Do self-employed people in West Virginia owe local or other taxes too?

Often, yes. West Virginia has no local income tax, but Charleston, Huntington, Morgantown, and other cities charge a business and occupation (B&O) tax on gross receipts: what you bill before expenses, for work done in the city. Charleston charges 1% on services, with an exemption for businesses with less than $2,500 a year in gross receipts. Some cities also charge a flat weekly city service fee. You register and file with the city, not the state.

Note: Figures are current for the 2026 tax year and are for planning, not tax advice. Confirm the details with the West Virginia Tax Division before you file.

How to file quarterly taxes in West Virginia

Filing quarterly in West Virginia means two separate payments each period: one to the IRS for federal tax, and one to the West Virginia Tax Division for your state taxes. Here’s how to do it.

1. Confirm you need to pay. You owe estimated payments when tax isn’t withheld from enough of your income — 1099 or freelance work, investment income, or other untaxed income. Federal and West Virginia run separate tests: the state generally requires estimated payments if you expect to owe $600 or more in West Virginia tax after withholding and credits, subject to its safe-harbor rules.
2. Calculate your federal estimate. Use the Form 1040-ES worksheet (or tax software). Estimate your full-year income, add your federal income tax and self-employment tax, subtract anything already withheld from a paycheck, and split the rest across the year. The estimate at the top of this page gives you a starting number.
3. Calculate your West Virginia estimate separately. Work out your West Virginia amount on its own using Form IT-140ES. Don’t just send part of your federal payment to the state — the West Virginia calculation is separate, based on your West Virginia income tax, credits, and any West Virginia withholding.
4. Pay the IRS. Pay through IRS Direct Pay (or EFTPS) and choose the estimated tax / Form 1040-ES option. Select tax year 2026 and save the confirmation number. This money counts only toward your federal taxes.
5. Pay West Virginia separately. Make a second payment to MyTaxes and select the Form IT-140ES estimated payment for 2026. Save that confirmation too. This money counts only toward your West Virginia taxes.
6. Repeat on each deadline. For 2026, federal estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. West Virginia uses those same four dates.

Steps reflect 2026 rules and are for planning, not tax advice.