West Virginia recently published the final version of IT-105, their Electronic W-2 Reporting Specifications. This publication provides the rules and electronic specifications for reporting W-2 data through the West Virginia MyTax portal.
There are a few updates to the 2017 version of these specifications, which are as follows:
- All 2017 withholding data must be submitted through the West Virginia MyTaxes secure website. There are, however, exceptions to this rule.
- If filers are unable to comply with new guidelines, CD ROMs will be permitted for 2017 as a transition year only. The package must include a WV/IT-105 Transmitter Summary Report and a WV/IT-103 Annual Reconciliation.
- Corrected W-2s must be submitted on paper with an amended WV/IT-103 form.
- Prior year data must be submitted on CD ROM.
- All files must contain the IT-103 (Annual Reconciliation) as the RV Record.
- This requirement is new for TY 2017.
- RV Record monetary amounts are different than the standard EFW-2 format: use whole dollar amounts, rounding to the nearest dollar.
- All submissions MUST include the RS and RV records.
- For every RE record, there must be a corresponding RV record.
- Failure to include required records will result in a rejected submission.
To review these specifications in full, please click here.
