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

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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