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West Virginia State Tax Division 2022 Electronic Media Specifications W-2 1
Enlarge image | West Virginia State Tax Division 2022 Electronic Media Specifications W-2 1 |
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Table of Contents
1. What’s New & General information Page 3
2. My Taxes Page 4
3. Record Format & Record Delimiter Page 5
4. Required RS record layout Page 6
5. Required RV record layout Page 7
6. Splitting Large Files Page 8
7. Importing W-2 Files via MyTaxes Page 9
8. Contact information Page 10
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WV/IT-105
09/2022
New for 2022
✔ West Virginia can no longer accept CD ROM! You must file your W-2 data using the upload
feature on our website: https://mytaxes.wvtax.gov (see page 4 for registration instructions)
✔ Any employer who uses a payroll service or is required to file a withholding return for 25 or more
employees must file electronically.
✔ WV/IT-103 Year-End Reconciliation and W-2 data is due January 31.
✔ All files MUST contain the IT-103 in the RV record (see pg. 7)
✔ Note! The money fields in the RV record differ from the standard EFW2 format
✔ Use only WHOLE DOLLAR entries (see pg. 7)
✔ The submission MUST include the RS and RV record (pgs. 6-7)
✔ For every RE, there must be a corresponding RV record
General Information
● West Virginia Accepts EFW2 Format ONLY! We follow the current Social Security Administration’s
EFW2 publication located:
https://www.ssa.gov/employer/EFW2&EFW2C.htm?_ga=2.256134920.226340051.1603121534-112984
5913.1603121534
● ONLY Submit your file ONE time. Duplicate submissions will negatively impact your account and the
accounts of those you have submitted for.
● ALL Files submitted to West Virginia MUST be in text (.txt) format, 512 bytes in length per line
● All files MUST have record delimiters.
● Corrected W-2s must be submitted on paper with an amended WV/IT-103 form
● File size can be no larger than 30,000 records per file. Large files will need to be split. Each file must
contain a full set of record types: RA, RE, RW, RS, RT, RV & RF (see page 8 for details)
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WV/IT-105
09/2022
MyTaxes provides a more secure environment to submit data files and requires less paperwork to process. If
you are not already registered for MyTaxes, when accessing https://mytaxes.wvtax.gov you will be required to
complete the following steps:
● Taxpayer Verification – This requires your Federal Tax ID Number, individual taxpayer ID number, social
security number or WV tax ID number. (If you are unsure of your WV ID, contact Taxpayer Services at
1-800-982-8297)
● You will choose a tax account type, the account number and your zip code.
● Create Logon Information
● Add Access to Accounts (Optional)
● Once registered, you may request access to any or all your tax accounts that are available on MyTaxes.
If you are a Payroll Service Provider and have not yet registered with WV please send a completed page 1 of
the business registration application to: Christine.D.Stephenson@wv.gov
ALL OTHER registration questions must contact Taxpayer Services Division at 1-800-982-8297
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WV/IT-105
09/2022
Record Format
● Fixed File Length of 512 bytes per SSA
● Character Set must be ASCII
● Record delimiter must be carriage return and line feed
● All non-numeric data must be uppercase
Record Delimiter
A Record delimiter must follow each record in the file except for the last record. The record delimiter must
consist of two characters, carriage return and line feed (CR/LF).
Make sure each record is exactly 512 characters by adding spaces at the end as needed. The carriage return
and the line feed character must be placed in positions 513 and 514, respectively.
* DO NOT Place a record delimiter before the first record
* DO NOT Place more than one record delimiter i.e., more than one carriage return / line- feed
combination, following a record
* DO NOT Place record delimiters after a field within a record.
Required Record Sequence
Code RA - Submitter Record REQUIRED
Code RE - Employer Record REQUIRED
Code RW - Employee Wage Record REQUIRED
Code RS - State Record REQUIRED for WV
Code RT - Total Record REQUIRED
Code RV - Total Record REQUIRED for WV
NOTE: Blank Fill to achieve the correct file length of 512
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WV/IT-105
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Code RS - State Record (Employee Information) * REQUIRED *
Location Field Length Specification
1-2 Record Identifier 2 Required. Enter “RS”
3-4 State Code 2 Required. Enter "54”. cannot be “WV”
10-18 Social Security Number 9 cannot be 000, 111, 999, etc.
Must send paper if no SSN assigned
19-33 First Name 15
34-48 Middle Name or Initial 15
49-68 Last Name 20
248-267 Employer Account Number 20 Use 9 digit FEIN. Left Justify. No spaces or dashes.
274-275 State Code 2 Required. Enter "54". cannot be “WV”
276-286 State Taxable Wages 11 Required. Currency. Right Justify, Zero Fill
287-297 State Income Tax Withheld 11 Required. Currency. Right Justify, Zero Fill
298-512 Blank Filled
The carriage return and the line feed character must be placed in positions 513 and 514, respectively.
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WV/IT-105
09/2022
Code RV – State Record (WV/IT-103) *REQUIRED*
1-2 Record Identifier 2 Required. Enter "RV"
3-4 State Code 2 Required. Enter "54"
5-11 Form Identification 7 Required. Enter "WVIT103". Omit hyphen.
12-15 Tax Year 4 Required. Enter "2022"
16-24 FEIN 9 Required. Numeric. Omit hyphen.
25-32 WV 8 digit account number 8 Required. Numeric. Omit hyphen.
33-44 First Quarter Tax Due 12 Required. Whole Dollars. Right Justify, Zero Fill
45-56 Second Quarter Tax Due 12 Required. Whole Dollars. Right Justify, Zero Fill
57-68 Third Quarter Tax Due 12 Required. Whole Dollars. Right Justify, Zero Fill
69-80 Fourth Quarter Tax Due 12 Required. Whole Dollars. Right Justify, Zero Fill
81-92 TOTAL Tax Due for the year 12 Required. Whole Dollars. Right Justify, Zero Fill
93-104 Number Of Tax Statements Transmitted 12 Required. Numeric. Right Justify, Zero Fill
105-116 Total Tax Withheld 12 Required. Whole Dollars. Right Justify, Zero Fill
117-512 Filler 395 Zero or Blank Fill.
The carriage return and the line feed character must be placed in positions 513 and 514, respectively.
NOTE: The money fields in this RV record differ from the standard EFW2 RS
record money fields.
Round and use whole dollars only!
Ex: $950.75 = 951
DON OT ENTER 95100
Records and fields not specifically mentioned may be considered optional. It is your responsibility to resubmit
corrected files in an acceptable format within 45 days. However, the original submission is considered a timely filing
if it was postmarked by January 31. You must keep a copy, or be able to reconstruct the data, for 5 years after the
due date of the report.
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WV/IT-105
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Requirements for splitting large files
There is a file submission constraint allowing a maximum of 30,000 RW - Employee Wage Records and 30,000 RS – State
Wage Records. Therefore, any file resulting in more than either 30,000 RW or 30,000 RS records must be split into
smaller files. Each of the split files must contain the following required record types and follow the specifications for the
EFW2 format unless otherwise specified in this West Virginia specification book.
1 RA Record - Submitter Record (required)
● Must be the first data record on each split file
1 or more RE Record - Employer Record (required)
● The first RE record must follow the RA record in each split file
● Following the last RS record for the employer, create an RT and RV record and then either the:
o RE Record for the next employer in the split file submission; or
o RF record if this is the last report in the split file submission
1 or more RW Record - Employee Wage Record (required)
● Following each RE record, include the RW and RS records for that RE record
● There is a file size constraint allowing a maximum of 30,000 RW records per file submission; If you do not split
files allowing 30,000 or less RW records per file, your submission will error and not be processed
1 or more RS Record - State Wage Record (required)
● There is a file size constraint allowing a maximum of 30,000 RS records per file submission; If you do not split
files allowing 30,000 or less RS records per file, your submission will error and not be processed
● The RS Record should follow the related RW Record
● If there are multiple Wage Records for an employee, include each State Wage Record for the employee
immediately after the related RW Record
1 or more RT Record - Total Record (required)
● 1 RT Record must be generated for each RE Record within each split file
● If you are splitting the file and multiple files include RS records for the same employer, the totals on the RT
Record should represent the total for the individual split file submission in which it is contained. This will be a
partial total for the employer.
1 or more RV Record - State Total Record (required)
● The RV Record must be generated for each RE Record within each split file
● If you are splitting the file and multiple files include RS records for the same employer, the totals on the RV
Record should represent the total for the employer across split file submissions. The RV Record represents the
WV/IT-103 and will result in duplicate RV Records for the same employer (1 for each split file that contains RS
records for that employer). However, the system will file the WV/IT-103 once for each employer, even though
multiple RV Records will be received.
1 RF - Final Record (required for split files)
● Must be the last record on the split file
● Must appear only once on each split file
● Must contain the total number of RW records on the split file
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WV/IT-105
09/2022
How do I Import a W-2 file?
● Select the Submit W-2 hyperlink (to the right)
● Select IMPORT button
● Select Browse to locate your W-2 file
● Choose the file you want to import, Select Open
● Select IMPORT button – click only once as large files may take a minute to import. Only one file may be
imported per submission
● Once file is imported, the gray boxes will populate the number of Employers and Employees in the file.
● Click NEXT (lower right) to view your file data on the screens
● Once you’ve viewed all the data, the SUBMIT button will be available (lower right)
● Enter your password and OK
● You will receive a confirmation number
NOTE: If there are errors detected, you will be unable to proceed until they are resolved.
Any corrections needed must be made within the actual file, not on screen.
Manually Enter W-2’s
*** Required Fields are designated by tiny orange triangle in the upper Left corner ***
● Select the Submit W-2 hyperlink (to the right)
● Select Checkbox to manually input W-2 forms, click Next (lower right)
● Type the 4 digit Tax Year (you must scroll all the way to the right to find VIEW BOX) in the last box of
the prepopulated Employer Record, click Next (Note: This page is prepopulated with the business
name/address as you are registered in our system)
● Enter the Employees SSN and other required fields (delivery address is NOT required)
o You may either click Next to enter their wage data or remain on this page and enter all
employees at one time then proceed to the wage data entry by clicking Next.
● Once all employees wage data is entered, click Next (lower right)
● You may now view each employee W-2 by clicking the View W-2 circle, then choosing the View W-2
hyperlink next to it
● You now have the option to SUBMIT (lower right)
● Enter your password and select OK
● You will receive a confirmation number
NOTE: You may SAVE at any point during entry and return later to Edit Submission then Submit.
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WV/IT-105
09/2022
Contact Information
Mailing Address:
West Virginia State Tax Division
TAA/ Withholding
PO Box 3943
Charleston, WV 25339-3943
Courier or Overnight Deliveries (ONLY):
West Virginia State Tax Division
Revenue Center / Withholding
1001 Lee Street East
Charleston, WV 25301-1725
Email
Christine.D.Stephenson@wv.gov
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