West Virginia has issued a revised publication and form, TSD-436 and IT-103 (Requests For Waiver Of Electronic Filing And Payment Requirements and West Virginia Withholding Year End Reconciliation, respectively). The changes are outlined below.
TSD-436
Language updated in the Background section explaining that for returns filed on or after January 1, 2019, any person required to file a return for a tax administered under the article with a total remittance for any single tax equal to or greater than $50,000 during the immediately preceding tax year shall electronically file all returns for taxes administered under the article. This was increased from $25,000 in the previous year. An email to send questions to was added to the publication. taxhelp@wv.gov
To access the revised TDS-436 publication, click here.
IT-103
- Released as v.5 with only formatting changes since the previous update
To access the revised form, click here.
