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.
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. firstname.lastname@example.org
To access the revised TDS-436 publication, click here.
- Released as v.5 with only formatting changes since the previous update
To access the revised form, click here.