Electronic Funds Transfer
Return to: Electronic Services
Electronic Funds Transfer (EFT) - Businesses and individuals may use electronic funds transfers to pay West Virginia taxes. EFT is the best way to make tax payments because it eliminates the problem of lost checks, penalties for late payment and reduces costs of handling and processing.
Electronic payments are voluntary unless the payment is for $100,000 or more. For taxable years and reporting periods beginning on or after January 1, 2004, taxpayers making an individual payment of $100,000 or more will be required to make all of their payments for that tax by EFT. Annually, the Tax Department will notify all taxpayers affected by the mandatory electronic payment requirement of their responsibility to make their payments electronically and the taxes to which the mandate applies.
West Virginia accepts both ACH Credits and ACH Debits. ACH Credits are initiated by the taxpayer through their financial institution. ACH Debits are initiated by the Tax Department based upon information provided to us by the taxpayer through our Pay-by-Phone automated tax payment system or by using one of our on-line filing applications.
Fedwire is not a method that taxpayer's may use without the prior approval of the Revenue Division Director.
To register for the EFT program , complete Form WV/EFT-5, Electronic Funds Transfer Application and send it to the Tax Department or register on-line by completing our On-line Electronic Funds Transfer Application .
Additional information about our program can be found in the following publications:
PLEASE NOTE: Using electronic funds transfer to pay your tax liability makes no changes to the filing requirements of your tax returns. Your returns must still be filed, on or before the statutory due date, in paper with the West Virginia State Tax Department. All tax returns for which you have made the payment electronically MUST be sent to the following address:
Note: This does not apply to taxpayers who file their tax returns on-line.
West Virginia State Tax Department
RD-EFT
P O Box 11895
Charleston, WV 25339-1895