West Virginia State W-2 Filing Requirements
West Virginia State Filing
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West Virginia State Filing Requirements
- The Form W-2, Wage and Tax Statement, should be filed with the State of West Virginia.
- The State of West Virginia also mandates the filing of Form WV/IT-103, Withholding Year End Reconciliation.
Deadline to file Form W-2 and
Form WV/IT-103 is
TaxBandits is here to help you with both Federal and State filing of Form W-2. Also,
TaxBandits supports the filing of reconciliation Form WV/IT-103.
Q. Does West Virginia require W-2 filing?
A. Yes, the West Virginia Department of Revenue mandates the filing of the W2 forms only if there is a state tax withholding.
Q. Does West Virginia require any additional forms to be submitted while filing W-2?
A. Yes, the State of West Virginia requires additional forms to be submitted based on the type of filing.
When you e-file, you only need to submit the Year-End Reconciliation Form WV/IT-103.
Note: When you E-file Form W2 Online with TaxBandits, we will take care of the reconciliation Form WV/IT-103.
Q. What is the deadline to file W-2 with West Virginia?
A. The deadline to file W-2 and submit the year-end reconciliation Form WV/IT-103 with the State of West Virginia is January 31.
The deadline is the same for e-filing, paper-filing, and furnishing recipient copies.
Note: If the due date falls on a weekend or federal holiday, the next weekday is the deadline.
Q. Can I electronically file W-2 with West Virginia?
A. Yes, the State of West Virginia supports the electronic filing of W-2s. It is mandatory to E-file W-2 to the state under the following conditions.
- When you file 25 or more W-2s.
- If you are an employer using payroll services.
When you file W-2s with the state, you must also submit the year-end reconciliation Form WV/IT-103.
If you prefer e-filing your W-2s with West Virginia, TaxBandits will also help you file the reconciliation form WV/IT-103.
Q. What are the W-2 penalties for West Virginia?
A. Penalties are based on when you file, delay in tax deposits, and incorrect type of filing.
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Late filing of W-2
- When you file after the due date of January 31, the penalty is 5% of your unpaid tax per month. It may go up to 25% until you file it, but it will never exceed this percentage.
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Late payment of taxes
- If you do not pay taxes on time, you may expect a penalty of 0.5% of the tax due every month. It may go up to 25% until you pay it, but it will never exceed this percentage.
Note: If you fail to file W-2 and do not pay the taxes on time, you will be subject to both
penalties above. -
Not E-filing when required
- It is mandatory to e-file when you file 25 or more W-2s. If you fail to e-file W-2s in such a case, the State will impose a penalty of $25/form.
Learn more about Form W-2 penalties.
Q. Can I file the correction Form W-2c with the State of West Virginia?
A. Yes! For errors in your W-2 filing, you must file a correction with the State of West Virginia using Form W-2c. Since the state accepts only the paper filing of W-2c, you must also submit the amended Form WV/IT-103 (Reconciliation form) and W-3c (Summary form) to the state.
Send the form copies to the address below:
For courier or overnight delivery, send form copies to:
Q. Where do I mail W-2 forms when filing with the State of West Virginia?
A. You only need to mail in the forms when you paper file. The State of West Virginia accepts the paper filing of W-2 only when you file less than 25 forms. If you file 25 W-2s or more, you must electronically file.
Irrespective of the form volume, e-filing is more convenient, and you will know the status of your filing immediately. If you still decide to paper file, include forms W-3 & WV/IT-103 and send form copies to:
For courier or overnight delivery, send form copies to:
Looking for an IRS-certified e-file provider? TaxBandits is the market leader in e-filing various tax forms, including W-2s. We support both Federal and State filing. Whether you want to file W-2s for 10 or 1000 employees, we have a solution for businesses of all sizes.
Get started with TaxBandits today and stay compliant with the State of West Virginia! Start Filing Now