West Virginia State W-2 Reporting Requirements

Is West Virginia State W-2 Reporting Required?

Yes, West Virginia does require state W-2 reporting even if there was no state tax withholding.

How Must West Virginia State W-2 Reporting be Filed?

West Virginia accepts e-filing and paper filing.

Electronic filing is required for filings with more than 25 forms.

What are the Forms and Due Dates for West Virginia State W-2 Reporting?

In addition to the Form W-2, West Virginia requires Form IT-103, West Virginia Withholding Year End Reconciliation to be filed.

Forms W-2 and IT-103 are due by February 28.

What are the W-2 penalties for West Virginia?

The W-2 penalties for West Virginia are as follows:

• Late filing: Penalty of 5% of tax due per month, not to exceed 25% of tax due.
• Fail to file electronically (when required): Penalty of $25 per form.
• Late Payment: Penalty of 0.5% of tax due per month, not to exceed 25% of tax due.
• Negligence/intentional disregard: Penalty of 5% of tax due, not to exceed 25% of tax due.
• False/Fraudulent filing: Penalty of 50% of tax due.

See the West Virginia Tax Code for more information.

What is the Responsible State Filing Agency?

West Virginia State Tax Department
The Revenue Center
1001 Lee Street E.
Charleston, West Virginia 25301
Phone: (304) 558-3333

What about other states?

Alabama	Florida	Louisiana	Nebraska	Oklahoma	Vermont
Alaska	Georgia	Maine	Nevada	Oregon	Virginia
Arizona	Hawaii	Maryland	New Hampshire	Pennsylvania	Washington
Arkansas	Idaho	Massachusetts	New Jersey	Rhode Island	West Virginia
California	Illinois	Michigan	New Mexico	South Carolina	Wisconsin
Colorado	Indiana	Minnesota	New York	South Dakota	Wyoming
Connecticut	Iowa	Mississippi	North Carolina	Tennessee
Delaware	Kansas	Missouri	North Dakota	Texas
District of Columbia	Kentucky	Montana	Ohio	Utah

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