West Virginia Form IT-140 ES
Individual Estimated Income Tax Payment
The quarterly voucher for people whose income has no West Virginia withholding behind it.
Hosted by the West Virginia Tax Division at tax.wv.gov. We link the live file rather than mirroring it, so you always get the current revision.
Do you need Form IT-140 ES?
- You are self-employed, freelance, or run a single-member LLC.
- You have significant rental, investment, or retirement income with no withholding.
- You owed a meaningful balance last April instead of getting a refund.
When it's due
Four instalments, generally due April 15, June 15, September 15, and the following January 15.
Where it goes
West Virginia Tax Division, with payment.
Tools that help with this form
Forms that go with IT-140 ES
IT-140ESI
Instructions for Making Estimated Tax Payments
The instruction sheet for IT-140 ES — how to work out each instalment and how to avoid an underpayment penalty.
IT-210
Worksheet — Underpayment of Estimated Tax by Individuals
Works out whether you owe a penalty for underpaying during the year, and can reduce or eliminate it if your income was uneven.
IT-140
West Virginia Personal Income Tax Return
The annual West Virginia income tax return, published together with its instruction booklet and every supporting schedule.
Filing your West Virginia return. This page is a plain-English guide to Form IT-140 ES, not tax advice, and it is not affiliated with the West Virginia Tax Division. Deadlines can shift and the state revises forms — always check the official instructions before filing. Back to all West Virginia tax forms.