West Virginia Advances 1099 Due Date to January 31 Starting Reporting Year 2019

April 9, 2018 Jesse Rooney

Starting next year, 1099s, W-2s, W-2Gs, and WV/IT-103 Annual Reconciliations to the West Virginia Department of Taxation will be due January 31.  The advanced due date is required by a bill recently signed by Governor Justice.  The bill, SB 233, advances the due date for the above forms.  It also requires employers with 25 or more employees to file withholding documentation electronically.  Previous to the bill, only employers with 50 or more employees were required to file electronically.


The bill will be effective July 1, 2018 and will be codified under W. Va. Code § 11-21-74.


At this time, the Department of Taxation has not updated its documentation or website to reflect this pending law change.  To review the bill, please follow this link.

About the Author

Jesse Rooney is a Regulatory Analysis Counsel at Sovos. His research focuses on AEOI, ACA, information return, and sales tax issues. Mr. Rooney received his B.A. from Framingham State University and his J.D. from the University of Massachusetts School of Law. He is licensed to practice in Massachusetts.

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