West Virginia Form W-2 Filing Requirements
- Form W-2 - Wage and Tax Statements
- Form WV/IT-103 - Withholding Year
End Reconciliation
Form W-2 Filing Requirements for the State of West Virginia
Updated on December 22, 2020 - 10:30 AM by Admin, ExpressEfile
1. West Virginia Form W-2 Filing Requirements for the 2020 Tax Year
Employers in West Virginia must file Form W-2 with the state in addition to federal filing only if there is a state withholding to report.
As an employer in the state of West Virginia, you must file
- Form W-2 - Wage and Tax Statements
- Form WV/IT-103 - Withholding Year End Reconciliation
2. West Virginia Form WV/IT-103
(Reconciliation Form)
Form WV/IT-103 is a reconciliation form for reporting the total tax amount withheld from an employee’s paycheck.
West Virginia requires Form WV/IT-103 along with the Form W-2.
3. West Virginia Form W-2 Filing Deadline
The deadline for filing both Form W-2 and the reconciliation Form WV/IT-103 with the West Virginia state is
February 01, 2021.
Don’t wait until the deadline. Prepare and e-file your forms today, and have us mail your employee copies on
your behalf.
4. West Virginia Form W-2 Penalty
If you miss filing your Form W-2 with West Virginia or file after the deadline, an amount of $25 will be imposed as
a penalty.
5. Filing Form W-2s with the state of West Virginia
The State of West Virginia suggests filers file Forms electronically for quick processing and to get instant updates on the filing status.
And, you must e-file Form W-2 with the state of West Virginia if:
- You are filing 25 or more Form W-2
6. West Virginia Form W-2 Mailing Address
In case, if you are filing by paper, please mail the W-2s to the following address along with the required reconciliation Forms:
West Virginia State Tax Department
Tax Account Administration Div,
P.O. Box 3943, Charleston,
WV 25339-3943.
