West Virginia Releases W-2 and 1099 Electronic Specifications for TY 2019

The West Virginia State Tax Department recently released Publications IT-105 and IT 105.1, Electronic Media Specifications for Forms W-2 and 1099/W-2G, respectively. These specifications are published and provided to taxpayers in order to format and transmit electronic reports for these form types to West Virginia.

There are a few updates to each publication, as outlined below:

IT-105 (W-2):

  • General Information: a new entry is included regarding file size:
    • “File size cannot exceed 30,000 records per file. Large files will need to be split. Each file must contain a full set of record types: RA, RE, RW, RS, RT, RV & RF.”
  • Requirements for splitting large files: this page was added for TY 2019, and provides instructions by record type on how to split large files that exceed the 30,000 record limit for files submitted to West Virginia.
    • A note was added indicating that if errors are detected, the import will not proceed until they are resolved. Corrections must be made in the actual file, not on the import screen.

IT-105.1 (1099 & W-2G):

  • What’s New for 2019: All files must contain the IT-103 reconciliation in the C record. The specifications for the new C record are provided on p. 3 of IT-105.1.
  • General Information: a few updates were included in this section for TY 2019:
    • Corrected media must be resubmitted in an acceptable format within 45 days;
    • Copies must be maintained, or filers must be able to reconstruct the data, up to 5 years after the due date of the report.
  • Record Format: The “C” Record was updated for TY 2019, and must occupy Media Positions 508 – 748. Specific instructions indicate that the state specific information must be contained within; other fields should follow the IRS specifications.
  • wvtax.gov: this process was updated to include a step where the taxpayer will choose a tax account type, the account number, and the taxpayer’s zip code.

To review the W-2 specifications, click here. To review the 1099 & W-2G specifications, click here.

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Author

Paul Ogawa

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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