USA State Payroll Rates + Resources: State of West Virginia: Filing State Income Taxes, W-2s, and 1099s
This documentation outlines the processes and requirements associated with filing state income taxes as well as how to file W-2s and 1099s, if needed, in the state of West Virginia.
State Income Tax Withholding
Form WV/IT104, Employee's Withholding Exemption Certificate, is the West Virginia equivalent of the federal form W-4. Every employee, by the date of commencement of employment, shall furnish his or her employer with a signed West Virginia Exemption Certificate relating to exemptions and/or an additional amount to be withheld each pay period.
Employers are required to keep copies of completed state WV/IT104 forms for their employees in their files. The forms serve as verification that state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection if the state requests it.
The Forms W-4 and WV-IT104 generally are valid until the employee provides new ones.
If an employee is a resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia, and their only source of income from West Virginia is wages or salaries, they are exempt from West Virginia Personal Income Tax Withholding.
Good to Know!
West Virginia allows for an optional flat percentage of income tax withholding for wages that are in addition to regular pay (ie. bonuses, etc). See West Virginia Employer's Withholding Tax Tables.
State Income Tax Withholding Reporting and Deposits
Quarterly returns and payments are due on or before the last day of the month following the end of the quarter.
|Quarter||Months in Quarter||Due Date|
|1st Quarter||January - March||April 30th|
|2nd Quarter||April - June||July 31st|
|3rd Quarter||July - September||October 31st|
|4th Quarter||October - December||January 31st|
The Tax Department makes every effort to provide businesses with the proper tax forms prior to the due date of the tax return. However, it is your responsibility to ensure that your return is filed by the due date. The lack of a proper form is not considered a reasonable cause for not filing a timely tax return. If you do not receive the proper form from the Department you may fill out the West Virginia Employer's Quarterly Return of Income Tax Withheld. Tax reporting forms are computer generated and will be mailed to you prior to their due dates.
After completing your business registration, you may view, file, and pay your taxes online with the West Virginia State Tax Department.
Employers who have 25 employees or more are required to file and pay electronically.
File all required tax returns even if you owe no tax for the reporting period.
Employers are required to remit the withheld tax on or before the 15th day of the succeeding month. If you file a paper return, your payment must be accompanied by form WV/IT-101V.
Any employer making an individual withholding payment of $100,000 or more during the previous calendar year is required to make all their withholding payments by Electronic Funds Transfer.
W-2 and 1099 Forms
A copy of each employee’s Withholding Tax Statement W-2 is to be submitted to the State Tax Department accompanied by form WV/IT-103 no later than January 31 of the succeeding year. The Department encourages you to file the WV/IT-103 and upload W-2 forms online with the Department.
Employees who are filing for 25 or more employees are required to file all data by electronic media. For guidelines, view the IT-105 Specifications for information on filing W-2 and 1099 forms electronically.
City Service Fees
West Virginia cities impose a per-week City Service Fee ("CSF") upon all full-time/part-time employees and self-employed individuals who regularly report to work at the physical location or work from home within these cities.
Employers are required to withhold this fee from their employees' pay. The fee is then remitted quarterly to each City Collector. Refer to individual cities to determine current fees.
Employers that have employees that either work or work from home within these cities, either contact the city directly or visit their respective website for further details.