The WV 103 form, officially known as the West Virginia Withholding Year-End Reconciliation, is a crucial document for employers in West Virginia. This form must be filed by January 31 each year, summarizing the withholding tax statements for employees. Completing the WV 103 accurately ensures compliance with state tax regulations and can help avoid potential penalties.
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The WV 103 form, officially known as the West Virginia Withholding Year End Reconciliation, plays a crucial role in the state's tax compliance framework. Employers must file this form by January 31 each year, summarizing the total withholding tax for the previous calendar year. It requires a detailed account of the total withholding tax statements, specifically W-2s and 1099s, transmitted to the state. Each employer must report the total amount of West Virginia tax withheld, ensuring that it aligns with the withholding tax statements submitted. If discrepancies arise between the reported amounts, an explanation must be attached to the form. Notably, the form emphasizes that no payment should accompany the submission; instead, any underpayments must be addressed separately through the state’s online tax portal. Furthermore, employers are reminded of their obligation to provide W-2 statements to their employees by the same January deadline. For those with a larger workforce, electronic filing becomes mandatory, underscoring the importance of adhering to state regulations to avoid penalties. The WV 103 is not just a formality; it represents a vital tool for maintaining accurate tax records and ensuring compliance with West Virginia tax laws.
STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 3943
Charleston, WV 25339-3943
Name
Address
City
State
WV/IT-103
WEST VIRGINIA WITHHOLDING YEAR END RECONCILIATION
IT103 v.5
To be filed on or before January 31.
Account #: ______________
Calendar Year: ___________________
First Quarter
.00
Second Quarter
Third Quarter
Fourth Quarter
TOTAL FOR THE YEAR
(A)
Number of Withholding tax statements (W-2's/1099's) transmitted
Total WV tax shown as withheld by all statements transmitted
(B)
DO NOT SEND PAYMENT WITH THIS FORM
Attach an explanation if Block (A) is different from Block (B). If there is an underpayment, visit https://mytaxes.wvtax.gov to remit payment separately using MyTaxes or visit our website to download an IT-101V payment voucher. If there is an overpayment, an amended IT-101Q return for period(s) involved is required. Check the appropriate box to request the refund.
Sign Your Return
Under penalty of perjury, I declare that I have examined this return (including accompanying schedules and statements) and to the best of my knowledge and belief it is true and complete.
(Signature of taxpayer)
(Name of taxpayer - type or print)
(Title)
(Date)
(Person to contact concerning this return)
(Telephone number)
(E-mail address)
(Signature of preparer other than taxpayer)
(Address)
MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT
Tax Account Administration Div
P.O. Box 3943 , Charleston, WV 25339-3943
FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297
For more information visit our web site at: www.tax.wv.gov
File online at https://mytaxes.wvtax.gov
End of Year Reconciliation and Withholding Tax Statements (W-2's)
Employers are required to furnish each employee a Withholding Tax Statement (Form W-2 or an approved substitute) on or before January 31 of the following year. A copy of each employee’s Withholding Tax Statement (W-2) is to be submitted to the State Tax Department accompanied with form WV/IT-103 no later than January 31 of the succeeding year. We encourage you to file the WV/IT-103 and upload W-2’s online using https://mytaxes.wvtax.gov.
Employees who are filing for twenty-five or more employees are required to file all data by electronic media. Visit www.tax.wv.gov for guidelines and view the IT-105 Specifications for information on filing W-2’s and 1099 forms electronically. Failure to do so can result in an assessment of penalty in the amount of $25.00 per information return for whom the return was not filed electronically. Lack of forms is not a valid excuse for failure to file a return.
For additional information, please visit our website www.tax.wv.gov or contact:
Taxpayer Services Division
(304)558-3333
1-800-WVA-TAXS
(800)982-8297
DO NOT ALTER YOUR TAX RETURNS INDICATING CHANGES
If there has been a change in your business please fill out this form by checking the appropriate box(es) and ensure your account number or EIN is indicated at the top of the form. Any change indicated on this form will be adjusted accordingly.
EMPLOYER'S WITHHOLDING CHANGE ORDER
Employer's Identification Number listed with West Virginia
**INDICATE CHANGES ONLY**
FEIN (WV State ID# if different)
Filing Status
Annual to Quarterly
attach explanation
Business Name
Employer's Name (if different)
Zip Code
If you are no longer liable for West Virginia withholding tax, check explanation below;
Business Sold Date Effective: ___________________________________
Business permanently discontinued Date Effective: ____________________
Ceased paying wages Date Effective: _____________________________
Other - Specify: ________________________________________________
Date
Signature
Mail to: WV State Tax Department PO Box 3943, Charleston WV 25339-3943
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