Taxes After Death in West Virginia: Every Deadline You Need to Know

Most people administering a West Virginia estate think the tax picture looks simple: the state has no inheritance tax, no active estate tax, and the federal estate tax threshold is so high that most families never reach it. That is all true. What catches executors off guard is the stack of mandatory filings, hard deadlines, and financial penalties that apply even when the estate owes zero in death taxes.

Here is the complete timeline of what needs to happen, when, and why missing any of it creates serious problems.

The First Few Days: Death Certificate and Medicaid Notice

Day 1–5: File the death certificate. West Virginia Code § 16-5-19 requires that a death certificate be filed within five days of death and before the final disposition of remains. The funeral director typically handles this, but the executor needs certified copies—typically ten or more—to close bank accounts, claim life insurance, and initiate probate. Each certified copy from the West Virginia Vital Registration Office costs $12.

Within 3 days of death if the decedent received Medicaid: If your loved one was 55 or older and received nursing facility care or home and community-based waiver services through West Virginia Medicaid, the nursing home or care provider is required to notify the state's recovery contractor (HMS/Gainwell Technologies) within three days of death. As the executor, you need to be prepared for the Department of Health and Human Resources to file a creditor claim against the estate. This is not optional and the state has priority creditor status.

The First 30 Days: Opening Probate

Day 30: File the original will with the county clerk. For estates with a valid will, West Virginia law requires that the original be filed within 30 days of the decedent's death. The proposed executor then qualifies before the County Clerk or Fiduciary Supervisor to receive Letters of Administration (or Letters Testamentary), which are the legal documents authorizing them to act on behalf of the estate.

At this stage, the executor also needs to get an Employer Identification Number (EIN) for the estate. The estate is a separate taxpayer from the moment of death, and no bank will let you open an estate account—required to receive and disburse estate funds—without one.

The Small Estate fork. If the estate holds only personal property (cash, vehicles, bank accounts) with a fair market value of $50,000 or less and no real estate of any kind, the executor may be able to use the simplified Small Estate affidavit process rather than full probate. As of July 9, 2025, any probate real estate interest—including fractional ownership of severed mineral rights—entirely disqualifies the estate from this path. If there is real property, full probate is mandatory regardless of total value.

90 Days: The Most Dangerous Deadline

Day 90 from qualification: File the Appraisement of the Estate (Form ET 6.01) and Nonprobate Inventory (Form ET 6.02). This is the deadline most executors miss and the one with the most severe consequences.

The ET 6.01 lists and values every probate asset: real estate, bank accounts in the decedent's name alone, vehicles, personal property, and any other assets that pass through the estate. The ET 6.02 separately inventories nonprobate assets—jointly held accounts, life insurance with named beneficiaries, TOD accounts, and retirement accounts with beneficiary designations.

Why does this matter for tax purposes if there is no state estate tax? Two reasons. First, despite the effective elimination of the state estate tax, the statutory framework around estate tax liens remains on the books. Before real property can be transferred or sold, any potential lien must be cleared. The ET 6.01 is the mechanism that triggers this clearance process with the county. Second, the county commission calculates its probate supervision fees based on the total asset values declared on the ET 6.01.

Missing this 90-day window can result in:

• The estate being referred to a Fiduciary Commissioner (a court-appointed attorney who reviews the estate—at significant additional cost)
• Inability to legally transfer or sell real estate
• Personal liability exposure for the executor
• Delays in distributing any assets to beneficiaries

The ET 6.01 must be filed under oath. Getting the asset values wrong—particularly for complex assets like mineral rights or business interests—creates its own set of problems.

The 60-Day Creditor Window

After the county publishes a Notice of Administration in the local newspaper, creditors have 60 days to file claims against the estate. The executor cannot distribute any assets to beneficiaries until this creditor period closes and all valid claims are resolved. The Medicaid DHHR claim, if applicable, must be satisfied before any inheritance distributions are made.

April 15 (Following Year): Income Tax Returns

The decedent's final personal income tax return. The executor must file:

• Federal Form 1040 covering January 1 through the date of death
• West Virginia Form IT-140 covering the same period

Both are due by the standard April 15 deadline of the year following death (with extension available to October 15 for the federal return and corresponding state extension). If the decedent was married, the surviving spouse may file a joint return for the tax year of death, which often results in a more favorable tax outcome.

The IT-140 starts from the federal adjusted gross income, so the two returns are closely linked. Both must clearly indicate the taxpayer is deceased, show the date of death, and be signed by the executor or surviving spouse.

Any refund due to the decedent goes to the estate as a probate asset. Any balance owed becomes a creditor claim that must be paid before distributions to beneficiaries.

9 Months from Date of Death: Federal Estate Tax Return (If Required)

Federal Form 706 is due nine months from the date of death if the estate's gross assets exceed the federal estate tax exemption threshold (exceeding $13 million per individual in recent years). An automatic six-month extension is available via Form 4768 if filed before the original due date.

Most West Virginia estates will never approach this threshold. However, there is a strategic reason that some executors voluntarily file Form 706 even when no tax is owed: portability. By filing the return within the applicable deadline, the executor can elect to transfer the deceased spouse's unused estate tax exemption to the surviving spouse. This can effectively double the surviving spouse's available exemption for their own estate, protecting potentially millions of dollars from federal tax upon the surviving spouse's eventual death. Under Revenue Procedure 2022-32, a surviving spouse generally has up to five years from the date of death to file Form 706 to elect portability when the estate was not otherwise required to file.

15th Day of the 4th Month: Fiduciary Income Tax Return

West Virginia Form IT-141 is due on the 15th day of the fourth month following the close of the estate's taxable year. For an estate using a calendar tax year, that is April 15. For an estate using a fiscal year, the deadline shifts accordingly.

This return is required whenever the estate:

• Was required to file a federal Form 1041 (estate and trust income tax return), or
• Had any West Virginia taxable income during the administration period

Income-generating estates—those holding rental property, mineral royalties, investment accounts, or other assets that produce income—must file this annually for every year the estate remains open. If the estate distributes income to beneficiaries who live outside West Virginia, the estate must withhold West Virginia income tax on those distributions and remit it with the IT-141.

The Final Settlement

When all creditors are paid, all tax returns are filed, and all estate tax liens are cleared, the executor can close the estate. West Virginia allows a "Short Form Settlement" if all beneficiaries sign waivers agreeing to the distribution. If any beneficiary disputes the settlement, refuses to sign, or a creditor claim remains contested, the estate must go through a full Long Form Settlement—a more formal accounting reviewed by the Fiduciary Supervisor.

Once the County Commission issues its closing order, the executor is discharged and the estate is legally closed.

Where the Real Risk Lives

The taxes themselves are not the hard part for most West Virginia estates. The hard part is the sequence of administrative filings with strict deadlines that are easy to miss when you are grieving and unaware of what the county requires. The 90-day ET 6.01 window especially catches executors who assume that "no estate tax" means minimal paperwork.

If you are managing a West Virginia estate and want a clear, step-by-step walkthrough of every form and deadline—including how to value mineral rights for the ET 6.01, how to handle non-resident beneficiary withholding on the IT-141, and what Medicaid estate recovery means for the estate's timeline—the West Virginia Final Tax & Estate Tax Guide covers all of it with practical instructions rather than legal abstractions.

Missing one deadline in this sequence can cascade into months of delay and significant additional cost. Getting the sequence right from the start is worth the effort.

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