STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 425
Charleston, WV 25322-0425
WEST VIRGINIA TIMBER SEVERANCE TAX - ESTIMATE
WV/SEV-400T
rtL090 v 10-Web
Taxpayers required to file electronically will no longer receive returns for the tax types subject to the mandatory
requirement by mail. Please visit for additional information.
GENERAL INFORMATION
This form is to be used to report the gross income for the production of timber only. If you produce coal you must report on form
WV/SEV-400C.
If you feel you are not responsible for this tax, please notify this office, in writing, with a complete description of your timber activities.
If you are a contract logger, please supply the company you contract for. Non-resident producers must post a bond and supply a copy
of the notice of intent to sever timber.
If you produce any other natural resource you must report on form WV/SEV-400.
This form is for quarterly or monthly reporting only, it cannot be used for a final or annual return. The exemption of $41.67 per
month can not be claimed on this return; however, the full $500 exemption may be claimed on the annual return if you are
registered to do business for the entire reporting year.
MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT
Tax Account Administration Div
P.O. Box 425, Charleston, WV 25322-0425
FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297
For more information visit our web site at:
File online at https://mytaxes.wvtax.gov
See back of return for instructions and information.
PLEASE CUT HERE USE BLUE OR BLACK INK TO COMPLETE VOUCHER DO NOT WRITE IN BARCODE AREA
WV/SEV-400T rtL090 v 10-Web
WEST VIRGINIA TIMBER SEVERANCE TAX ESTIMATE
Account #
REPORT PRODUCTION OF TIMBER ONLY
Period Ending:
1.
Taxable Amount
.
Due Date:
0.0122
2.
Tax Rate
Tax Due Before Credits
3.
.
(Multiply Line 1 by Line 2)
4.
Investment Credits
.
Total Tax Due
5.
.
(Line 3 minus Line 4)
Name
Address
City
State
Zip
SIGNATURE
DATE