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.