Failure to file (FTF) penalty calculating after extending the return

Per WV Reg. 110-21-57(1.1.5), "Where an extension of time to file the West Virginia return has been granted and no corresponding extension of time for payment of tax has been granted or has been denied, the taxpayer must pay the balance of any tax on or before the statutory due date of the return. Failure to pay will act to revoke any extension of time granted to file the West Virginia return."

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