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 Tax Division.

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.

Forms

  • 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 Employee’s Withholding/Exemption Certificate
  • 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 Tax Division.

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.

Forms

  • 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
  • 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.

  • TSD 432 Gambling Withholding and Losses

Forms

  • 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
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