The West Virginia State Tax Department has updated Form WV-EFT-WR, the Electronic Filing and Payment Waiver Request. The form was last updated in 2014. The updated form requires more information from the taxpayer and includes clearer instructions both on form submission as well as clarifies the meaning of “undue hardship.” Taxpayers must prove undue hardship in seeking a waiver.
To view the updated form, please follow the link.