West Virginia Revises Withholding Publications and Forms

The West Virginia State Tax Department has released the 2018 versions of Form WV/IT-103, West Virginia Withholding Year End Reconciliation; WV/IT-105, W-2 Electronic Media Specifications; and WV/IT-105.1, 1099 and W-2G Electronic Media Specifications.

There are no changes to the electronic specifications

There are slight revisions to the WV/IT-103:

  • As announced earlier, year-end reconciliations will be due on January 31.
  • Filers must now include withholding account number.
  • Employees must be furnished with their withholding tax statements by January 31.
  • Employers filing for 25 or more employees must file electronically using the specifications provided above.

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Author

Tom Hospod

Tom Hospod is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Tom focuses om Affordable Care Act (ACA) reporting, Tax Withholding, and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.
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