West Virginia Revises Withholding Publications and Forms

January 10, 2019 Tom Hospod

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.

About the Author

Tom Hospod

Tom Hospod is a member of the Tax Research Team for the Direct Tax division at Sovos Compliance, where his main areas of focus are Tax Withholding and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. He also has experience in securities law—focusing on broker-dealer disputes and representing clients in FINRA arbitration. 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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