West Virginia recently updated Form IT-103, Withholding Year End Reconciliation Form. This form is used by payers to report their year-end withholding along with any applicable W-2 and 1099 forms.
While the form has undergone formatting changes, the information reported on the form remains the same. A second page was added with instructions and a section entitled “Employer’s Withholding Change Order”. This section is reserved for changes in business status or information: changes to Employer Identification Number, Filing Status, Business information, and business operating status can be made using this section.
To review this form in full, please click here.
About the Author
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.More Content by Paul Ogawa