WV State Tax Department - Compliance Division

PAYMENTS. . .

Most people truly want to file and pay the taxes that they owe. We are here to provide you with the information you need start taking care of your State tax obligations, past, present, and future. We offer several payment options.

Pay by Credit Card
Payment Plans
Offer in Compromise
Voluntary Disclosure Agreement

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Credit Card Payments...

You can pay West Virginia Personal Income taxes and any Business Tax billing by credit card. We have partnered with Official Payment Corporation to provide this service. if you use this service, you will be charged a convenience fee in addition to the amount of tax you owe. To find out more, Click Here.

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Payment Plans...

If you have a financial hardship and cannot pay your tax liability in full, you may request a payment plan through the Compliance Division. The monthly payment amount will be based upon your financial ability to pay. You may be required to provide financial information in order to determine the monthly payment amount.

Who qualifies?

You may qualify for a payment plan if you meet the following requirements:

You owe Personal Income Tax or any Business Taxes administered by the State Tax Department.
You are current on all filings.
You can stay current as well as make your monthly payment plan payment.

How do I request a Payment Plan?

If you owe Personal Income Tax, Form CD-5 may be used. You can email your form to compintcol@tax.state.wv.us or mail your request along with your first payment to the Compliance Division, Internal Collections Unit, PO Box 229, Charleston, WV 25321. If you have any questions you can also contact us by phone at 304-558-8753. If you owe Business Taxes, you may be required to complete financial information. You should contact the office on the correspondence that you received or your local tax office to work out the details.

What happens when a Payment Plan is in place?

A tax lien will be filed to protect the interest of the State. The State agrees not to attempt forced collection of the tax lien if the terms of the agreement are honored. When the liability is paid in full, the lien will be released.
State and Federal refunds may be seized to offset a tax liability. You will be notified in writing should this occur.

If you are a business, all future current returns must be timely filed and remitted to the Compliance Division. Failure to do so will cause the agreement to be revoked. Click Here for forms.

How and where do I make my payments?

Once an agreement has been reached, you will receive a statement each month and your payment will be due by the 15th of each month. The statement will reflect the current payment amount to be remitted and the current balance of your payment agreement, including interest and penalties to date. Mail your payment in the enclosed envelope to the Compliance Division at the above address or visit www.officialpayments.com to pay by credit card.

What will happen if I can't make my monthly payments?

If you are financially unable to make your monthly payment, contact your local tax office immediately. After your third missed payment, the agreement will be automatically revoked and your account may be subject to forced collection action by the Compliance Division.

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Offer in Compromise...

Under certain conditions, if you have a financial hardship, medical problem or inability to pay, you may request an Offer in Compromise through the Compliance Division. This means that your unpaid tax liability may be settled for less than the full amount due. We will accept an Offer In Compromise only when it is unlikely we can collect the tax liability in full, and the amount offered reasonably reflects the amount we can collect.

What are the conditions for which an offer may be made?

Doubt as to whether you owe the liability.
Doubt that we can collect the full amount of the liability.

Who qualifies?

You may qualify for an Offer In Compromise if you meet the following qualifications:

You owe Personal Income Tax or any Business Taxes administered by the State Tax Department. You are current on all filings. You must comply with all future filings and payment requirements. You may be required to sign a written agreement that will require you to pay a percentage of future earnings. You may be required to sign a written agreement that will require you to give up future or present tax refunds.

How do I request an Offer in Compromise?

You can request an offer by completing the Offer In Compromise Form CD-3 and financial statements. Form 433B must accompany a Business Tax offer and Form 433A must accompany a Personal Income Tax offer. All information must be completed or your request will not be reviewed.

Where do I send my offer and whom do I contact if I have questions?

If you are making an offer on Business Taxes, you should mail your offer along with your financial forms and initial payment to the agent handling your account or to your local tax office. You can also contact them with any questions you may have.

You can make your payment by visiting www.officialpayments.com to pay by credit card.

How will I know if my offer has been accepted or not?

The agent that has been assigned your case will contact you. You will receive a letter denying your offer or a letter stating that your offer has been accepted. Please note the submission of an offer does not suspend collection actions. If you have been making payments on a payment plan, you should continue to do so.
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Voluntary Disclosure Agreement...

If you are conducting business within West Virginia, but have not registered with the Department or filed the necessary tax returns, you may be eligible to participate in our voluntary disclosure program.

A Voluntary Disclosure Agreement allows qualified businesses and individuals to come forward and comply with State tax laws in exchange for a waiver of civil or criminal penalties or prosecution.

Who qualifies?

You may qualify for a Voluntary Disclosure Agreement if you meet the following qualifications:

You have not filed a tax return, nor have been registered to file returns for the taxes you want to disclose.

You agree to disclose all applicable taxes administered by the West Virginia State Tax Department.

You must register and obtain a valid business registration certificate.

If you are a business, other than a sole-proprietor or general partnership, you must obtain proper registration with the West Virginia Secretary of State Office.

You cannot have been previously contacted by the West Virginia State Tax Department or its agents regarding the taxes you want to disclose.

You are not under audit by the West Virginia State Tax Department.

You are not under investigation by the Criminal Investigations Unit of the West Virginia State Tax Department.

If you meet all of these requirements, and you wish to come forward and put yourself or your client in good standing with the West Virginia State Tax Department, please contact us and request a Voluntary Disclosure Agreement today!

How do I request a Voluntary Disclosure Agreement?

You must request a Voluntary Disclosure Agreement in writing. You will need to include the following information: The date of the request. The type of business, i.e. Corporation, Limited Partnership, etc. In detail, describe the activities you are conducting in general, and specifically in West Virginia. You may be asked to complete a nexus questionnaire. List the taxes you are currently filing with West Virginia, and the taxes you want to disclose. State the type of relief you are seeking from the Department.

In order to maintain confidentiality, it is not necessary to include your identity or that of your client when submitting the request.

You can e-mail your request to:

JOakes@tax.state.wv.us

Or, you can mail your request to:
: Jeff Oakes, Director
Compliance Division
P.O. Box 229
Charleston, WV 25321-0229
Phone: (304) 558-8752

What's in it for me?

The agreement becomes effective when signed by the applicant and the West Virginia State Tax Department. Once the agreement is signed, the completed tax returns, with full payment of tax and interest, along with the necessary registration applications, are due within thirty (30) days.

You may submit spreadsheets in lieu of Consumer Sales/Use Tax and Withholding Tax returns. Actual returns must be filed for all other taxes.
: Why hesitate? Contact us regarding your Voluntary Disclosure Agreement today!

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	PAYMENTS. . . Most people truly want to file and pay the taxes that they owe. We are here to provide you with the information you need start taking care of your State tax obligations, past, present, and future. We offer several payment options. Pay by Credit Card Payment Plans Offer in Compromise Voluntary Disclosure Agreement *TOP OF PAGE* Credit Card Payments... You can pay West Virginia Personal Income taxes and any Business Tax billing by credit card. We have partnered with Official Payment Corporation to provide this service. if you use this service, you will be charged a convenience fee in addition to the amount of tax you owe. To find out more, Click Here. *TOP OF PAGE* Payment Plans... If you have a financial hardship and cannot pay your tax liability in full, you may request a payment plan through the Compliance Division. The monthly payment amount will be based upon your financial ability to pay. You may be required to provide financial information in order to determine the monthly payment amount. Who qualifies? You may qualify for a payment plan if you meet the following requirements: You owe Personal Income Tax or any Business Taxes administered by the State Tax Department. You are current on all filings. You can stay current as well as make your monthly payment plan payment. How do I request a Payment Plan? If you owe Personal Income Tax, Form CD-5 may be used. You can email your form to compintcol@tax.state.wv.us or mail your request along with your first payment to the Compliance Division, Internal Collections Unit, PO Box 229, Charleston, WV 25321. If you have any questions you can also contact us by phone at 304-558-8753. If you owe Business Taxes, you may be required to complete financial information. You should contact the office on the correspondence that you received or your local tax office to work out the details. What happens when a Payment Plan is in place? A tax lien will be filed to protect the interest of the State. The State agrees not to attempt forced collection of the tax lien if the terms of the agreement are honored. When the liability is paid in full, the lien will be released. State and Federal refunds may be seized to offset a tax liability. You will be notified in writing should this occur. If you are a business, all future current returns must be timely filed and remitted to the Compliance Division. Failure to do so will cause the agreement to be revoked. Click Here for forms. How and where do I make my payments? Once an agreement has been reached, you will receive a statement each month and your payment will be due by the 15th of each month. The statement will reflect the current payment amount to be remitted and the current balance of your payment agreement, including interest and penalties to date. Mail your payment in the enclosed envelope to the Compliance Division at the above address or visit www.officialpayments.com to pay by credit card. What will happen if I can't make my monthly payments? If you are financially unable to make your monthly payment, contact your local tax office immediately. After your third missed payment, the agreement will be automatically revoked and your account may be subject to forced collection action by the Compliance Division. *TOP OF PAGE* Offer in Compromise... Under certain conditions, if you have a financial hardship, medical problem or inability to pay, you may request an Offer in Compromise through the Compliance Division. This means that your unpaid tax liability may be settled for less than the full amount due. We will accept an Offer In Compromise only when it is unlikely we can collect the tax liability in full, and the amount offered reasonably reflects the amount we can collect. What are the conditions for which an offer may be made? Doubt as to whether you owe the liability. Doubt that we can collect the full amount of the liability. Who qualifies? You may qualify for an Offer In Compromise if you meet the following qualifications: You owe Personal Income Tax or any Business Taxes administered by the State Tax Department. You are current on all filings. You must comply with all future filings and payment requirements. You may be required to sign a written agreement that will require you to pay a percentage of future earnings. You may be required to sign a written agreement that will require you to give up future or present tax refunds. How do I request an Offer in Compromise? You can request an offer by completing the Offer In Compromise Form CD-3 and financial statements. Form 433B must accompany a Business Tax offer and Form 433A must accompany a Personal Income Tax offer. All information must be completed or your request will not be reviewed. Where do I send my offer and whom do I contact if I have questions? If you are making an offer on Personal Income Taxes, you should mail your offer along with your financial forms and initial payment to the Compliance Division, Internal Collections Unit, PO Box 229, Charleston, WV 25321. You can also contact us at 304-558-8753. If you are making an offer on Business Taxes, you should mail your offer along with your financial forms and initial payment to the agent handling your account or to your local tax office. You can also contact them with any questions you may have. You can make your payment by visiting www.officialpayments.com to pay by credit card. How will I know if my offer has been accepted or not? The agent that has been assigned your case will contact you. You will receive a letter denying your offer or a letter stating that your offer has been accepted. Please note the submission of an offer does not suspend collection actions. If you have been making payments on a payment plan, you should continue to do so. *TOP OF PAGE* Voluntary Disclosure Agreement... If you are conducting business within West Virginia, but have not registered with the Department or filed the necessary tax returns, you may be eligible to participate in our voluntary disclosure program. A Voluntary Disclosure Agreement allows qualified businesses and individuals to come forward and comply with State tax laws in exchange for a waiver of civil or criminal penalties or prosecution. Who qualifies? You may qualify for a Voluntary Disclosure Agreement if you meet the following qualifications: You have not filed a tax return, nor have been registered to file returns for the taxes you want to disclose. You agree to disclose all applicable taxes administered by the West Virginia State Tax Department. You must register and obtain a valid business registration certificate. If you are a business, other than a sole-proprietor or general partnership, you must obtain proper registration with the West Virginia Secretary of State Office. You cannot have been previously contacted by the West Virginia State Tax Department or its agents regarding the taxes you want to disclose. You are not under audit by the West Virginia State Tax Department. You are not under investigation by the Criminal Investigations Unit of the West Virginia State Tax Department. If you meet all of these requirements, and you wish to come forward and put yourself or your client in good standing with the West Virginia State Tax Department, please contact us and request a Voluntary Disclosure Agreement today! How do I request a Voluntary Disclosure Agreement? You must request a Voluntary Disclosure Agreement in writing. You will need to include the following information: The date of the request. The type of business, i.e. Corporation, Limited Partnership, etc. In detail, describe the activities you are conducting in general, and specifically in West Virginia. You may be asked to complete a nexus questionnaire. List the taxes you are currently filing with West Virginia, and the taxes you want to disclose. State the type of relief you are seeking from the Department. In order to maintain confidentiality, it is not necessary to include your identity or that of your client when submitting the request. You can e-mail your request to: JOakes@tax.state.wv.us Or, you can mail your request to: Jeff Oakes, Director Compliance Division P.O. Box 229 Charleston, WV 25321-0229 Phone: (304) 558-8752 What's in it for me? Good Question! A Voluntary Disclosure Agreement will allow you to come forward and “get right” with the Department. In exchange, we may agree to the following: To limit the number of back returns you must file. This is the “look-back” period. The look-back period is determined by the specifics of each case, but is generally no less than three (3) years or the date activity began in West Virginia if less than three (3) years. To waive penalties and additions to tax for periods included in the disclosure. No audit, assessment, or demand for payment of taxes prior to the look-back period. This condition applies only to tax types included in the disclosure. The Department reserves the right to audit, assess, and demand payment for any additional taxes for tax periods included in the look-back period. The agreement becomes effective when signed by the applicant and the West Virginia State Tax Department. Once the agreement is signed, the completed tax returns, with full payment of tax and interest, along with the necessary registration applications, are due within thirty (30) days. You may submit spreadsheets in lieu of Consumer Sales/Use Tax and Withholding Tax returns. Actual returns must be filed for all other taxes. Why hesitate? Contact us regarding your Voluntary Disclosure Agreement today! *TOP OF PAGE*
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