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NOTE: You will no longer receive a blue payment voucher INSTRUCTIONS FOR COMPLETING FORM WV/IT-
booklet. You will now receive the WV/IT-101Q return along 101Q
with the next 3 months IT-101V payment vouchers. You are
encouraged to view your tax accounts, file tax returns and Part 1:
make payments online by registering for MyTaxes. Save the Line 1 - Enter number of employees you had for the quarter. If
stamp! Visit the website at https://mytaxes.wvtax.gov you had no employees during this period, enter zero.
Line 2 - Enter total amount of compensation paid to these
All employers are monthly payers and quarterly filers with the employees for the quarter. If no compensation was paid during
exception of employers who withhold less than $600 annually this period, enter zero.
OR employ certain domestic and household employees. Please Line 3 - Enter total amount of West Virginia Income Tax
visit the website for guidelines for making payments, filing withheld for the quarter. If no withholding during this period,
returns, Annual Reconciliations, W-2's, 1099's, etc. at: enter zero.
www.tax.wv.gov/Business/Withholding/HelpandGeneralInform Box 4 - Enter the total tax liability due for the first month in
ation. the quarter. If no liability was accrued during this month, enter
zero.
Payment of Tax Due: Monthly payments are required. Box 5 - Enter the total tax liability due for the second month in
Payments are submitted separately from the return. Payments the quarter. If no liability was accrued during this month, enter
along with form WV/IT-101V are due the 15th day of the month zero.
following the close of the month. Payments received after the Box 6 - Enter the total tax liability due for the third month in
15th of the following month are LATE. Interest and penalty will the quarter. If no liability was accrued during this month, enter
be assessed. zero.
Box 7 - Enter the total tax liability due for the quarter (sum of
Return Filing: A separate quarterly return, form WV/IT-101Q month 1 + month 2 + month 3). The amount should be equal to
is due for each quarter in the calendar year. The WV/IT-101Q is the total income tax withheld from wages (Line 3).
due by the last day of the month following the close of the Line 8 - Enter the total payments submitted to the State Tax
quarter. The return must be completed and submitted to the WV Department for the quarter. If none, enter zero.
State Tax Department even if you had no employees and no tax Line 9 - Compare line 8 to box 7, if box 7 is greater than line
has been withheld. 8, enter the difference here and follow the Underpayment
instructions. If box 7 is less than line 8, go to Line 10. If box 7
Underpayment: Enclose a payment if Line 9 of the WV/IT- equals line 8, go to Part 2.
101Q has a balance due. Line 10 - Compare line 8 to box 7, if line 8 is greater than box
7, enter the difference here. The overpayment credit will be
Amended: To correct a previously filed return, please check the applied to the next period. Or to request a refund, check the
box for AMENDED. Be sure the period ending date is for the box.
period that needs corrected. CREDITS AND/OR REFUNDS MAY BE CAPTURED
AND APPLIED TO OUTSTANDING TAX LIABILITIES.
Changes: If it becomes necessary to change your filing
frequency or address during the year, please notify the Part 2: If not applicable to your business, leave blank.
Withholding Unit by fax at 304-558-1150. Your Withholding
Tax account will be adjusted accordingly and, if necessary, If your business has stopped paying wages, check the box and
additional forms will be issued. enter the date you last paid wages in the space provided.
Complete this section only if you have no employees and do
Employers who employ twenty-five (25) or more employees not expect to have employees in the future. By completing this
are required to file and pay electronically at section, you authorize the closing of your Withholding Tax
https://mytaxes.wvtax.gov Employers who fail to meet this account.
requirement are subject to a penalty of $25 per employee.
Part 3: An unsigned return is not a valid return !Your return
must be signed by a company representative, designated
For Additional Information, please visit our website: preparer, owner or officer, partner or member. Please include a
www.tax.wv.gov or contact: telephone number should we need to contact you concerning
your return.
Taxpayer Services Division INSTRUCTIONS FOR COMPLETING WV/IT-101V
(304) 558-3333
1-800-WVA-TAXS Cut coupon along line
(800) 982-8297
For the hearing impaired Enter TOTAL REMITTANCE in the box
TDD 1-800-282-9833
Payment is due the 15th day of the month following the close
of the month. Payments received after the 15th of the following
month are LATE. Interest and penalty will be assessed.
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