Starting next year, 1099s, W-2s, W-2Gs, and WV/IT-103 Annual Reconciliations to the West Virginia Department of Taxation will be due January 31. The advanced due date is required by a bill recently signed by Governor Justice. The bill, SB 233, advances the due date for the above forms. It also requires employers with 25 or more employees to file withholding documentation electronically. Previous to the bill, only employers with 50 or more employees were required to file electronically.
The bill will be effective July 1, 2018 and will be codified under W. Va. Code § 11-21-74.
At this time, the Department of Taxation has not updated its documentation or website to reflect this pending law change. To review the bill, please follow this link.