West Virginia recently released its 2024 W-2 Specifications. There are several changes of note. First, a new instruction has been added for software companies and payroll service providers to submit a Letter of Intent to file withholding and payroll information returns electronically. The letter of intent can be accessed by emailing taxloi@wv.gov and must be submitted to the Research and Development department. Second, the email contact for questions about filing W-2 electronically and waiver information has been updated to taxwith@wv.gov. Finally, mail and courier or overnight deliveries should now be addressed to ‘West Virginia Tax Division’ instead of ‘West Virginia State Tax Division’.