West Virginia State Tax TSD-3 (Revised May 2020) MAILING ADDRESSES The West Virginia State Tax Department receives United States Postal Service mail at several post office boxes. The following is a listing of current mailing addresses. CURRENT DIVISIONS Auditing Division Legal Division – Bankruptcy Unit P.O. Box 902 P.O. Box 766 Charleston, West Virginia 25323-0902 Charleston, West Virginia 25323-0766

Compliance Division Property Tax Division P.O. Box 229 P.O. Box 2389 Charleston, West Virginia 25321-0229 Charleston, West Virginia 25328-2389

Compliance Division – Discovery Unit Revenue Division P.O. Box 5539 P.O. Box 2389 Charleston, West Virginia 25361-0539 Charleston, West Virginia 25328-2389

Taxpayer Services Division Tax Commissioner P.O. Box 3784 P.O. Box 11771 Charleston, West Virginia 25337-3784 Charleston, West Virginia 25339-1771

Criminal Investigations Division Tax Account Administration Division P.O. Box 1641 P.O. Box 2389 Charleston, West Virginia 25326-1641 Charleston, West Virginia 25328-2389

Legal Division P.O. Box 1005 Charleston, West Virginia 25324-1005

PROCESSING DIVISIONS Compliance Division Revenue Division

For Accounts Monitoring For Business Registration Application P.O. Box 229 P.O. Box 11425 Charleston, West Virginia 25321-0229 Charleston, West Virginia 25339-1425

For Charleston Regional Office For Business Registration Certificates, Collection P.O. Box 1221 Agency Bond and Telemarketer Charleston, West Virginia 25324-1221 P.O. Box 2666 Charleston, West Virginia 25330-2666 Criminal Investigations For RD-EFT (Electronic Funds Transfer) For Bingo/Raffle Unit P.O. Box 11895 P.O. Box 1143 Charleston, West Virginia 25339-1895 Charleston, West Virginia 25324-1143 For SOFA & NOFA Response Property Tax Division P.O. Box 2745 Charleston, West Virginia 25330-2745 For Mined Minerals Producing & Reserve Minerals P.O. Box 372 Tax Account Administration Division Charleston, West Virginia 25322-0372 For B&O, Severance and Coal Reclamation For Producing Oil & Gas P. O. Box 425 P.O. Box 1345 Charleston, West Virginia 25322-0425 Charleston, West Virginia 25325-1345 For Cigarette/Tobacco Products/E-Liquid, Motor Fuel For Public Utilities and Board of Public Works Reports (variable & flat), Soft Drink, Beer Barrel, and Wine Liter P.O. Box 1463 Taxes Charleston, West Virginia 25325-1463 P.O. Box 2991 Charleston, West Virginia 25330-2991

TSD-3 MAILING ADDRESSES Page 1 of 2 Tax Account Administration Division (continued) For Personal Income Tax – Extensions of Time P.O. Box 2585 For Corporate Net/Business Franchise – Annual Charleston, West Virginia 25329-2585 P.O. Box 1202 Charleston, WV 25324-1202 For Personal Income Tax – Refund Annual P.O. Box 1071 For Corporate Net/Business Franchise – Estimated Charleston, West Virginia 25324-1071 P. O. Box 11514 Charleston, West Virginia 25339-1514 For Sales and Use, Wine & Liquor, Special District Excise and Solid Waste Taxes/Fireworks Safety and Manufactured For Corporations and Partnerships – Annual and Estimated Housing Fees P.O. Box 11751 P.O. Box 1826 Charleston, West Virginia 25339-1751 Charleston, West Virginia 25327-1826

For Health Care Taxes For Withholding Correspondence P.O. Box 773 P.O. Box 784 Charleston, West Virginia 25323-0773 Charleston, West Virginia 25323-0784

For International Fuel Tax Agreement and Motor Carrier For Withholding Payments and Returns Road Tax P.O. Box 1667 P.O. Box 1682 Charleston, West Virginia 25326-1667 Charleston, West Virginia 25326-1682 For Withholding – Annual Reconciliation For Personal Income Tax – Balance Due Annual P.O. Box 3943 P.O. Box 3694 Charleston, West Virginia 25339-3943 Charleston, West Virginia 25336-3694

For Personal Income Tax – Estimated P.O. Box 342 Charleston, West Virginia 25322-0342

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