West Virginia recently updated Form IT-103, Withholding Year End Reconciliation Form. This form is used by payers to report their year-end withholding along with any applicable W-2 and 1099 forms.
While the form has undergone formatting changes, the information reported on the form remains the same. A second page was added with instructions and a section entitled “Employer’s Withholding Change Order”. This section is reserved for changes in business status or information: changes to Employer Identification Number, Filing Status, Business information, and business operating status can be made using this section.
To review this form in full, please click here.