• Seal of the State of West Virginia, U.S.A. Montani Semper Liberi (Mountaineers Always Free).

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Severance Tax

A severance tax is imposed on the privilege of engaging within this state in severing, extracting, reducing to possession or producing coal, limestone, sandstone, timber, coalbed methane, waste coal, oil, gas and other natural resources for sale, profit, or commercial use.

Severance Tax Forms

These forms to be filed for oil, gas, coalbed methane, and other natural resources.

  • SEV-400 Estimated Severance Tax Return Instructions for Vertical Wells

Coal Severance Tax

SEV-401C Mine Permit Import Spreadsheet. Important Note: Please do not add formulas or insert additional columns into this spreadsheet.

  • CSR-1 CSR-1 West Virginia Coal Mining Assessment and Special 2 Cent Per Ton Tax Effective 07/01/2017 Prior year forms

All forms regarding the North Central Appalachian Coal Severance Tax Rebate are only available through MyTaxes.

North Central Appalachian Coal Severance Tax Rebate Instructions

Additional Tax on the Severance of Natural Resources

These forms are to be filed for coal, natural gas, coalbed methane and timber for all periods through June 30, 2016. Note: The additional tax on severance is terminated effective July 1, 2016. Final annual return is due August 1, 2016.

  • SEV-400V Additional Tax on the Severance of Natural Resources Estimate

Waste Coal Severance Tax

Timber Severance

These forms are to be filed by persons engaging within this state the business of severing timber beginning July 1, 2016.

Beginning July 1, 2019, timber is no longer subject to severance tax. The timber severance annual return for 2019 is still required.

Schedules

  • SEV-LS1 Low-Seam Underground Coal Severance Tax Schedule
  • MITC-A Application for West Virginia Manufacturing Investment Tax Credit for Investments Placed Into Service On or After January 1, 2003.

Underpayment of Estimated Tax Penalty

Monthly

Quarterly

Tax Information and Assistance: (304) 558-3333 or (800) 982-8297