StructureCost2026

Quarterly estimated tax in West Virginia (2026)

A sole proprietor in West Virginia with $100,000 of profit pays the IRS about $5,032 a quarter, and owes $3,367 of West Virginia income tax for the year. Put in your own profit to get the four payments and their dates.

$5,032 a quarter

to the IRS. Four payments make $20,128 for the year, which meets 90% of this year's tax. This year's federal tax on this profit: $22,365 (income tax $8,235, self-employment tax $14,130).

West Virginia, 2026: $100,000 profit, single filer

IRS dueIncome earnedIRSWest Virginia dueWest Virginia
April 15, 2026January 1 to March 31$5,032April 15, 2026$758
June 15, 2026April 1 to May 31$5,032June 15, 2026$758
September 15, 2026June 1 to August 31$5,032September 15, 2026$758
January 15, 2027September 1 to December 31$5,032January 15, 2027$758
Year$20,128$3,032

West Virginia payments cover 90% of this year's state tax of $3,367, split 25%, 25%, 25%, 25% (Form IT-140ES). tax.wv.gov, checked Oct 23, 2026 Estimates assume a single-member business with no withholding.

West Virginia estimated tax rules for 2026

Payments at each profit

ProfitIRS each quarterWest Virginia for the year
$50,000$2,190$1,166
$100,000$5,032$3,030
$150,000$8,462$4,946
$250,000$14,931$8,896
$500,000$37,943$19,062

A sole proprietor or single-member LLC, single filer, no withholding, paying 90% of this year's federal tax and the state's own safe-harbor share.

More for West Virginia

Other states