WV HB3032

Grants automatic West Virginia state corporate income tax filing extensions to taxpayers who receive federal automatic extensions, effective for tax years beginning January 1, 2026

Requires West Virginia corporate income tax returns to be filed no later than one month after the federal due date, including any IRS-granted extensions

Eliminates late filing penalties for corporations that file their West Virginia return within one month after their federal extension period expires

Amends §11-24-13 of the West Virginia Code governing corporation net income tax return filing deadlines