Withholding Tax Forms

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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.

IT-100.1-A Employer's Withholding Tax Tables

IT-101A Employer’s Annual Return of Income Tax Withheld. *Note: The IT-101A is now a combined form. No separate reconciliation is required*

IT-101Q Employer's Quarterly Return of Income Tax Withheld - Form and Instructions

IT-101V Employer's West Virginia Income Tax Withheld

IT-102-1 Affidavit of West Virginia Income Tax Withheld by Employer

IT-103 Withholding Year End Reconciliation

IT-104 West Virginia Employee's Withholding Exemption Certificate / Certificate of Nonresidence

IT-104.1 Low-Income Earned Income Exclusion Election Out-Of-State Withholding Instructions

Electronic Media Specifications

IT-105 Electronic Media Specifications W-2

2020 IT-105 Electronic Media Specifications W-2 (Draft)

2019 IT-105 Electronic Media Specifications W-2

2018 IT-105 Electronic Media Specifications W-2

IT-105.1 Electronic Media Specifications for 1099 and W-2G

2020 IT-105.1 Electronic Media Specifications for 1099 and W-2G (Draft)

2019 IT-105.1 Electronic Media Specifications for 1099 and W-2G

2018 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.

TSD-389 Withholding Requirements for Sales of Real Property by Nonresidents

NRAE Application for Certificate of Full or Partial Exemption

NRER Application for Early Refund of Withholding on Sales of Real Property by Nonresidents

NRSR Return of Income Tax Withholding for Nonresident Sale of Real Property

NRW-1 Extension of Time to File Information Returns

NRW-2 Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization

NRW-3 Information Report of 761 Non partnership Ventures

NRW-4 Nonresident Income Tax Agreement

OPT-1 Taxpayer e-File Opt Out Form

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.

WV-945 Quarterly Return of Backup Withholding of Gambling Winnings

WV-945V Backup Withholding Payment Voucher

WV-1096 Annual Summary and Transmittal of W-2G Backup Withholding on Certain Gambling Winnings

Tax Information and Assistance: (304) 558-3333 or (800) 982-8297