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Withholding Tax Forms
Every employer making payment of any wage or salary subject to the West Virginia personal income tax is required to deduct and withhold the tax from such wages or salaries and remit the tax withheld to the State Tax Department.
Employers are required to remit the withheld tax on or before the fifteenth day of the succeeding month. Quarterly returns are due on or before the last day of the month following the end of the calendar quarter.
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IT-101A
Employer’s Annual Return of Income Tax Withheld.
*Note: The IT-101A is now a combined form. No separate reconciliation is required*
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IT-101Q
Employer's Quarterly Return of Income Tax Withheld - Form and Instructions
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IT-101V
Employer's West Virginia Income Tax Withheld
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IT-102-1
Affidavit of West Virginia Income Tax Withheld by Employer
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IT-103
Withholding Year End Reconciliation
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IT-104
West Virginia Employee’s Withholding Exemption Certificate
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IT-104NR
West Virginia Certificate of Non-Residence
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IT-104.1
Low-Income Earned Income Exclusion Election Out-Of-State Withholding Instructions
Electronic Media Specifications
IT-105 Electronic Media Specifications W-2
IT-105.1 Electronic Media Specifications for 1099 and W-2G
Non-Resident Sale of Real Estate
Sale or Exchange of Real Property and Associated Tangible Personal Property
If the transferor / seller is a Nonresident individual or Nonresident entity, and is transferring an interest in real property located within the State of West Virginia, unless the transaction is otherwise exempt from the income tax withholding requirement, the person responsible for closing must file Form
NRSR with the West Virginia State Tax Department.
If there are multiple transferors/sellers, a separate form must be completed Nonresident individual or Nonresident entity subject to the withholding requirements. The separate form requirement does not apply to a husband and wife filing a joint West Virginia income tax return.
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TSD-389
Withholding Requirements for Sales of Real Property by Nonresidents
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NRAE
Application for Certificate of Full or Partial Exemption
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NRER
Application for Early Refund of Withholding on Sales of Real Property by Nonresidents
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NRSR
Return of Income Tax Withholding for Nonresident Sale of Real Property
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NRW-1
Extension of Time to File Information Returns
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NRW-2
REV 7-20 Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization 2020
Prior Year Forms
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NRW-3
Information Report of 761 Non partnership Ventures
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NRW-4
Nonresident Income Tax Agreement
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OPT-1
Taxpayer e-File Opt Out Form
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RC
Certification of Exemption from Withholding upon Disposition of West Virginia Real Estate.
Back-Up Withholding Forms
Back-up Withholding on Certain Gambling Winnings
Back-up withholding applies to ALL gambling winnings if the winner does not furnish his/her name, address, social security number and photo identification.
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WV-945
Quarterly Return of Backup Withholding of Gambling Winnings
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WV-945V
Backup Withholding Payment Voucher
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WV-1096
Annual Summary and Transmittal of W-2G Backup Withholding on Certain Gambling Winnings