№ lp_1_2_67838
Jurisdiction: West Virginia, United States
Issuing authority: West Virginia Offices of the Insurance Commissioner
Applicable law: W. Va. Code §33-43-6(a), §33-43-6(e)
Document type: Filing instructions / tax compliance guidance
Target audience: Insurance companies subject to West Virginia premium taxes (property & casualty, life, health, title, risk retention groups, Fair Plan, unlicensed carriers)
Forms referenced: WV Form IC-PT (Annual Premium Tax Statement), Annual Tax Payment Form, Schedule C Supplemental, Investment Tax Credit, Attestation, Quarterly Tax Payment Form
Filing deadlines: Annual filing due on or before March 1; Quarterly prepayments due April 25, July 25, and October 25
Submission methods: OPTins online filing, mail submission (hardcopy)
Signature requirement: Original signature for mailed filings; electronic signature accepted via OPTins (not notarized)
Mailing address: Tax Audit Section, 900 Pennsylvania Ave–9th Floor, Charleston, WV 25302
Payment payee: WV Offices of the Insurance Commissioner
Additional required documents: West Virginia State Page from Annual Financial Statement or Schedule T; plus additional attachments depending on company type (e.g., Jurat Page, Certificate of Deposit, Certificate of Compliance/Good Standing, Certificate of Advertising, Certificate of Valuation)
Online resources referenced: WV Insurance website tax packet and forms, OPTins website, NAIC OPTins marketing contact
Price: 8 / 10 USD
The file will be delivered to the email address provided at checkout within 12 hours.

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