West Virginia Publishes Instructions for Electronic Filing and Payment and Waiver Request Form

The West Virginia State Tax Department has added a new publication, “Requests for Waiver of Electronic Filing and Payment Requirements.” This publication is retroactively effective to January 1, 2018 and applies to returns and payments for tax periods beginning on or after that date. The instructions provide a clear definition of the term “undue hardship” and methods of demonstrating undue hardship. Additionally, the instructions provide the various methods available for taxpayers to make electronic payments to the Department of Tax as well as how the Commissioner will inform a taxpayer of a decision regarding the waiver application.

To view the publication in full, please follow the link

Author

Nicolette Chasse

Nicolette Chasse is a Junior Regulatory Counsel at Sovos Compliance. Her main areas of focus are Automatic Exchange of Information (AEOI) reporting under FATCA and CRS and 1099 Federal Withholding Reporting. Nicolette received her B.A. at Trinity College and her J.D. at Penn State’s Dickinson School of Law. She is a member of the Massachusetts Bar.
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