Enlarge image
1
Enlarge image | 1 |
 Enlarge image |
TableofContents
1. What’sNew&Generalinformation page3
2. MyTaxes page4
3. RecordFormat&RecordDelimiter page5
4. RequiredRSrecordlayout page6
5. RequiredRVrecordlayout page7
6. SplittingLargeFiles page8
7. ImportingW ‐ 2FilesviaMyTaxes page9
8. Contactinformation page10
9. CDRom page11
10.WV IT105TransmitterSummary‐ page12
2
|
 Enlarge image |
WV/IT 105‐
12/2020
What’sNewfor2020
Any employer who uses a payroll service or is required to file a withholding return for 25 or more
employeesmustfileelectronically.
WestVirginiaisoperatingonaJanuary31duedate.
2020withholdingdatamustbesubmittedviaMyTaxessecurewebsite (seepg.4)
AllfilesMUSTcontaintheIT 103intheRVrecord(seepg.7) ‐
Note! themoneyfieldsintheRVrecorddifferfromthestandardEFW2format
UseonlyWHOLEDOLLARentries(seepg.7)
ThesubmissionMUSTincludetheRSandRVrecord(pgs.6 7) ‐
ForeveryRE,theremustbeacorrespondingRVrecord
Failuretoincludetheserecordswillresultinthesubmissionbeingrejected.
GeneralInformation
WestVirginiaAcceptsEFW2FormatONLY ! WefollowthecurrentSocialSecurityAdministration’s
EFW2publicationlocated:
https://www.ssa.gov/employer/EFW2&EFW2C.htm?_ga=2.256134920.226340051.1603121534-
1129845913.1603121534
ONLYSubmityourfileONEtime.Duplicatesubmissionswillnegativelyimpactyouraccountandthe
accountsofthoseyouhavesubmittedfor.
ALLFilessubmittedtoWestVirginiaMUSTbeintext(.txt)format,512bytesinlengthperline
AllfilesMUSThaverecorddelimiters.
CorrectedW ‐ 2smustbesubmittedonpaperwithanamendedWV/IT 103form‐
PrioryeardatamustbesubmittedonCDRom(seepg.11&12)
Filesizecanbenolargerthan30,000recordsperfile.Largefileswillneedtobe split. Eachfilemust
containafullsetofrecordtypes: RA,RE,RW,RS,RT,RV&RF(seepage8fordetails)
3
|
 Enlarge image |
WV/IT 105‐
12/2020
MyTaxesprovidesamoresecureenvironmenttosubmitdatafilesandrequireslesspaperworktoprocess. If
youarenotalreadyregisteredforMyTaxes,whenaccessing https://mytaxes.wvtax.gov youwillberequiredto
completethefollowingsteps:
TaxpayerVerification–ThisrequiresyourFederalTaxIDNumber,individualtaxpayerIDnumber,social
securitynumberorWVtaxIDnumber. (IfyouareunsureofyourWVID,contactTaxpayerServicesat
1‐ 800 982‐ 8297)‐
Youwillchooseataxaccounttype,theaccountnumberandyourzipcode.
CreateLogonInformation
AddAccesstoAccounts(Optional)
Onceregistered,youmayrequestaccesstoanyorallyourtaxaccountsthatareavailableonMyTaxes.
Ifyouarea PayrollServiceProvider andhavenotyetregistered,contact Christine.D.Stephenson@wv.gov
ALLOTHERregistrationquestionsmustcontactTaxpayerServicesDivisionat ‐1 800 982‐ 8297‐
4
|
 Enlarge image |
WV/IT 105‐
12/2020
RecordFormat
FixedFileLengthof512bytesperSSA
CharacterSetmustbeASCII
Recorddelimitermustbecarriagereturnandlinefeed
Allnon numericdatamustbeuppercase‐
RecordDelimiter
ARecorddelimitermustfolloweachrecordinthefileexceptforthelastrecord.Therecorddelimitermust
consistoftwocharacters,carriagereturnandlinefeed(CR/LF).
Makesureeachrecordisexactly512charactersbyaddingspacesattheendasneeded.Thecarriagereturn
andthelinefeedcharactermustbeplacedinpositions513and514,respectively.
* DONOT Placearecorddelimiterbeforethefirstrecord
* DONOT Placemorethanonerecorddelimiteri.e.,morethanonecarriagereturn/line feed ‐
combination,followingarecord
* DONOT Placerecorddelimitersafterafieldwithinarecord .
RequiredRecordSequence
CodeRA ‐ SubmitterRecord REQUIRED
CodeRE EmployerRecord REQUIRED
CodeRW ‐ EmployeeWageRecord REQUIRED
CodeRS StateRecord REQUIREDforWV
CodeRT TotalRecord REQUIRED
CodeRV ‐ TotalRecord REQUIREDmodifiedforWV
NOTE: BlankFilltoachievethecorrectfilelengthof 512
5
|
 Enlarge image |
WV/IT 105‐
12/2020
CodeRS StateRecord(EmployeeInformation)*REQUIRED* ‐
Location Field Length Specification
1 2‐ RecordIdentifier 2 Required.Enter“RS”
3 4‐ StateCode 2 Required.Enter"54”. cannotbe“WV”
10 18‐ SocialSecurityNumber 9 cannotbe000,111,999,etc.
MustsendpaperifnoSSNassigned
19 33‐ FirstName 15
34 48‐ MiddleNameorInitial 15
49 68‐ LastName 20
248 267‐ EmployerAccountNumber 20 Use9digitFEIN . LeftJustify.Nospacesordashes.
274 275‐ StateCode 2 Required.Enter"54". cannotbe“WV”
276 286‐ StateTaxableWages 11 Required.Currency.RightJustify,ZeroFill
287 297‐ StateIncomeTaxWithheld 11 Required.Currency.RightJustify,ZeroFill
298 512‐ BlankFilled
Thecarriagereturnandthelinefeedcharactermustbeplacedinpositions513and514,respectively.
6
|
 Enlarge image |
WV/IT 105‐
12/2020
CodeRV–StateRecord(WV/IT 103)*REQUIRED*‐
1 2‐ RecordIdentifier 2 Required.Enter"RV"
3 4‐ StateCode 2 Required.Enter"54"
5 11‐ FormIdentification 7 Required.Enter"WVIT103".Omithyphen.
12 15‐ TaxYear 4 Required.Enter"2020"
16 24‐ FEIN 9 Required.Numeric.Omithyphen.
25 32‐ WV8digitaccountnumber 8 Required.Numeric.Omithyphen.
33 44‐ FirstQuarterTaxDue 12 Required. WholeDollars .RightJustify,ZeroFill
45 56‐ SecondQuarterTaxDue 12 Required. WholeDollars .RightJustify,ZeroFill
57 68‐ ThirdQuarterTaxDue 12 Required. WholeDollars .RightJustify,ZeroFill
69 80‐ FourthQuarterTaxDue 12 Required. WholeDollars .RightJustify,ZeroFill
81 92‐ TOTALTaxDuefortheyear 12 Required. WholeDollars .RightJustify,ZeroFill
93 104‐ NumberOfTaxStatementsTransmitted 12 Required.Numeric.RightJustify,ZeroFill
105 116‐ TotalTaxWithheld 12 Required. WholeDollars .RightJustify,ZeroFill
117 512‐ Filler 395 ZeroorBlankFill.
Thecarriagereturnandthelinefeedcharactermustbeplacedinpositions513and514,respectively.
NOTE: ThemoneyfieldsinthisRVrecorddifferfromthestandardEFW2RS
recordmoneyfields.
Roundandusewholedollarsonly!
Ex: $950.75=951
DON OT NTER E 95100
Recordsandfieldsnotspecificallymentionedmaybeconsideredoptional.Itisyourresponsibilitytoresubmit
correctedmediainanacceptableformatwithin45days.However,theoriginalsubmissionisconsideredatimely
filingifitwaspostmarkedbyJanuary31. Youmustkeepacopy,orbeabletoreconstructthedata,for5yearsafter
theduedateofthereport.
7
|
 Enlarge image |
WV/IT 105‐
12/2020
Requirementsforsplittinglargefiles
Thereisafilesubmissionconstraintallowingamaximumof30,000RW EmployeeWageRecordsand30,000RS–State ‐
WageRecords. Therefore,anyfileresultinginmorethaneither30,000RWor30,000RSrecordsmustbesplitinto
smallerfiles. Eachofthesplitfilesmustcontainthefollowingrequiredrecordtypesandfollowthespecificationsforthe
EFW2formatunlessotherwisespecifiedinthisWestVirginiaspecificationbook.
1RARecord SubmitterRecord(required) ‐
Mustbethefirstdatarecordoneachsplitfile
1ormoreRERecord EmployerRecord(required) ‐
ThefirstRErecordmustfollowtheRArecordineachsplitfile
FollowingthelastRSrecordfortheemployer,createanRTandRVrecordandtheneitherthe:
o RERecordforthenextemployerinthesplitfilesubmission;or
o RFrecordifthisisthelastreportinthesplitfilesubmission
1ormoreRWRecord EmployeeWageRecord(required) ‐
FollowingeachRErecord,includetheRWandRSrecordsforthatRErecord
Thereisafilesizeconstraintallowingamaximumof30,000RWrecordsperfilesubmission;Ifyoudonotsplit
filesallowing30,000orlessRWrecordsperfile,yoursubmissionwillerrorandnotbeprocessed
1ormoreRSRecord StateWageRecord(required) ‐
Thereisafilesizeconstraintallowingamaximumof30,000RSrecordsperfilesubmission;Ifyoudonotsplit
filesallowing30,000orlessRSrecordsperfile,yoursubmissionwillerrorandnotbeprocessed
TheRSRecordshouldfollowtherelatedRWRecord
IftherearemultipleWageRecordsforanemployee,includeeachStateWageRecordfortheemployee
immediatelyaftertherelatedRWRecord
1ormoreRTRecord TotalRecord(required) ‐
1RTRecordmustbegeneratedforeachRERecordwithineachsplitfile
IfyouaresplittingthefileandmultiplefilesincludeRSrecordsforthesameemployer,thetotalsontheRT
Recordshouldrepresentthetotalfortheindividualsplitfilesubmissioninwhichitiscontained. Thiswillbea
partialtotalfortheemployer.
1ormoreRVRecord StateTotalRecord(required) ‐
TheRVRecordmustbegeneratedforeachRERecordwithineachsplitfile
IfyouaresplittingthefileandmultiplefilesincludeRSrecordsforthesameemployer,thetotalsontheRV
Recordshouldrepresentthetotalfortheemployeracrosssplitfilesubmissions. TheRVRecordrepresentsthe
WV/IT 103andwillresultinduplicateRVRecordsforthesameemployer(1foreachsplitfilethatcontainsRS‐
recordsforthatemployer). However,thesystemwillfiletheWV/IT 103onceforeachemployer,eventhough‐
multipleRVRecordswillbereceived.
1RF FinalRecord(requiredforsplitfiles) ‐
Mustbethelastrecordonthesplitfile
Mustappearonlyonceoneachsplitfile
MustcontainthetotalnumberofRWrecordsonthesplitfile
8
|
 Enlarge image |
WV/IT 105‐
12/2020
HowdoI?
ImportaFile…
Selectthe SubmitW ‐ 2 hyperlink(totheright)
Select IMPORT button(toprightcorner)
SelectBrowsetolocateyourW 2file ‐
Choosethefileyouwanttoimport, SelectOpen
Select IMPORT button–clickonlyonceaslargefilesmaytakeaminutetoimport. Onlyonefilemay
beimportedpersubmission
Oncefileisimported,thegrayboxeswillpopulatethenumberofEmployersandEmployeesinthefile.
Click NEXT (lowerright)toviewyourfiledataonthescreens
Onceyou’veviewedallthedata,the SUBMIT buttonwillbeavailable(lowerright)
Enteryourpasswordand OK
Youwillreceiveaconfirmationnumber
NOTE:ifthereareerrorsdetected,youwillbeunabletoproceeduntiltheyareresolved. Anycorrectionsneededmust
bemadewithintheactualfile,notonscreen.
ManuallyEnterW ‐ 2’s…
*** RequiredFieldsaredesignatedbytinyorangetriangleintheupperLeftcorner ***
Selectthe SubmitW ‐ 2 hyperlink(totheright)
Select Checkbox tomanuallyinputW ‐ 2forms,click Next (lowerright)
Typethe4digit TaxYear inthelastboxoftheprepopulatedEmployerRecord,click Next (Note:this
pageisprepopulatedwiththebusinessname/addressasyouareregisteredinoursystem)
EntertheEmployeesSSNandotherrequiredfields(deliveryaddressisNOTrequired)
o Youmayeitherclick Next toentertheirwagedataorremainonthispageandenterall
employeesatonetimethenproceedtothewagedataentrybyclicking Next.
Onceallemployeeswagedataisentered,click Next (lowerright)
YoumaynowvieweachemployeeW 2by ‐ clickingtheViewW ‐ 2circle ,thenchoosingthe ViewW ‐ 2
hyperlinknexttoit
Younowhavetheoptionto SUBMIT (lowerright)
Enteryourpasswordandselect OK
Youwillreceiveaconfirmationnumber
NOTE: YoumaySAVEatanypointduringentryandreturnlatertoEditSubmissionandSubmit.
9
|
 Enlarge image |
WV/IT 105‐
12/2020
ContactInformation
MailingAddress :
WestVirginiaStateTaxDepartment
TAAD/Withholding
POBox3943
Charleston,WV25339 3943‐
CourierorOvernightDeliveries(ONLY):
WestVirginiaStateTaxDepartment
RevenueCenter/Withholding
1001LeeStreetEast
Charleston,WV25301 1725‐
Email
Christine.D.Stephenson@wv.gov
10
|
 Enlarge image |
WV/IT 105‐
12/2020
If unabletocomplywithnewguidelines…
CDROMwillbepermittedforyourtransitionyearONLY
CDROMmusthaveExternalLabelcontainingthefollowing:
Name,addressandFEINofsender
Nameandtelephonenumberofcontactperson
Typeofinformationbeingreported(e.g.W 2)andtaxyear ‐
Volumenumber(ifmulti volumereports)‐
FILENAMEMUSTBE: w2report.txt or w2report.zip andopento w2report.txt
Yourpackage must includeaWV/IT 105TransmitterSummaryReport‐
andWV/IT 103AnnualReconciliationoritwillberejected&returned.‐
WV/IT 103canbefoundonourwebsite:‐
http://tax.wv.gov/Documents/TaxForms/it103.pdf
11
|
 Enlarge image |
WV/IT 105‐
12/2020
West Virginia State Tax Department
W 2TransmitterSummaryReport‐
TaxYear_________
Transmitter Name FEIN
Address Contact Person
City, State, Zip Phone # and Extension
EFW2Format(512bytesonly)
Data: ‐ W 2
Media: CDRom
Listallemployersincludedinthisfiling(attachadditionalsheetsifneeded)
Employer Name FEIN # of W-2s
*Filenamemustbew2reportorw2report.zip.Anyotherfilenamewillberejectedandreturned.
Note:PleasecompleteaseparateMediaTransmitterReportforeachCDROM.PackageCDROMsappropriatelytoensure
againstdamageduringshipping. MailallcompletedreportsalongwithFormWV/IT 103AnnualReconciliationandmediato:‐
MailingAddress: CourierorOvernightDeliveries(ONLY):
WestVirginiaStateTaxDepartment WestVirginiaStateTaxDepartment
TAAD/Withholding RevenueCenter/Withholding
POBox3943 1001LeeStreetEast
Charleston,WV25339 3943‐ Charleston,WV25301 1725‐
DonotsubmitthisformunlessyouaremailingaCDRom
12
|