{"data":{"id":"us-wv/w.-va.-code-11-21a-7","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21A-7","heading":"Claims for refund or credits of West Virginia tax arising from federal adjustments made by the IRS.","body":"(a) Notwithstanding the reporting requirement contained in §11-21A-2 or §11-21A-3 of this code, except for final federal adjustments required to be reported for federal income tax purposes under I.R.C. § 6225(a)(2), a taxpayer may file a claim for refund or credit of West Virginia tax arising from federal adjustments made by the Internal Revenue Service on or before the later of:\n(1) The expiration of the last day for filing a claim for refund or credit of West Virginia tax pursuant to §11-10-14 of this code, including any extensions; or\n(2) One year from the date a federal adjustments report prescribed in §11-21A-2 or §11-21A-3 of this code, as applicable, was due to the Tax Commissioner, including any extensions pursuant to §11-21A-8 of this code.\n(b) The federal adjustments report shall serve as the means for the taxpayer to report additional West Virginia tax due, report a claim for refund or credit of tax, and make other adjustments (including, but not limited to, its net operating losses) resulting from adjustments to the taxpayer’s federal taxable income.","path":["CHAPTER 11. TAXATION.","ARTICLE 21A. ADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS."],"source_url":"https://code.wvlegislature.gov/11-21A-7/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:02Z","sha256":"7ff18fcfab15d554ecd16626074bd03647e0fee1be8708fabed07160f5ea8c04","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21a-6","next":"us-wv/w.-va.-code-11-21a-8"},"notice":"GroundRules: Original legal text. Not legal advice."}