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Intuit
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West Virginia Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 14 days after the employee is hired, rehired or returns to work. Employers who submit reports magnetically or electronically should submit the reports in two monthly transmissions not more than sixteen (16) days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
WVUC-A-154 (Electronic Only) (Filing) UI Quarterly Contribution Report
Effective Date
Form Name
Quarterly Contribution Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter (January 31, April 30, July 31, and October 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
Check
WVUC-A-154-A (Electronic Only) (Filing) UI Wage Report
Effective Date
Subform of
WVUC-A-154
Form Name
Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Filed with WVUC-A-154 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
WV/IT-103 (Filing) WH Annual Reconciliation of Income Tax Withheld
Effective Date
Form Name
Annual Reconciliation of Income Tax Withheld
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
WV/IT-101V (Payment) WH Employer's Monthly Return of Income Tax Withheld
Effective Date
Form Name
Employer's Monthly Return of Income Tax Withheld
Filing Frequency
Monthly
Filing Due Dates
Due the 15th day of the following month.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
WV/IT-101Q (Filing) WH Employer's Quarterly Return of Income Tax Withheld
Effective Date
Form Name
Employer's Quarterly Return of Income Tax Withheld
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
WV/IT-105 WV/IT-105.1 WH W-2 Transmitter Summary Transmitter Summary (1099)
Effective Date
Form Name
W-2 Transmitter Summary Transmitter Summary (1099)
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
West Virginia State Tax Department
Vendor Payable Name
WV State Tax Department
Mailing Address
Taxpayer Services 1124 Smith Street Charleston, WV 25301
Phone Numbers
Taxpayer Assistance 304-558-3333 or 1-800-982-8297
Support Email
TaxHelp@WV.Gov
Agency Website URL
http://tax.wv.gov/Business/Pages/Business.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: West Virginia Day - June 20 Day after Thanksgiving - November 29

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
WV State Tax Dept Employer's Identification No.
QuickBooks Employer Account Number Format(s)
9999-9999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$2,000 per claimed exemption
Supplemental Rate Detail
between 3% and 6.5%

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
WV Withholding

Verification Tracking

Last Verified Date
02-19-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly WV Withholding
Effective Date
Tax Payment Name
WV Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 15th of the following month.
Threshold Requirement
N/A
Annual WV Withholding
Effective Date
Tax Payment Name
WV Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
Due January 31st of the following year.
Threshold Requirement
Less than $600 annually or employ certain domestic and household employee and not required to file a quarterly return

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
Taxpayers remitting any single business tax of $50,000 or more during the previous fiscal year must pay and file returns electronically.
Employer Payment Requirements
Taxpayers remitting any single business tax of $50,000 or more during the previous fiscal year must pay and file returns electronically.

Agency contact information

Effective Date
Agency Name
Workforce West Virginia, Unemployment Compensation Division
Vendor Payable Name
West Virginia Unemployment Compensation Division
Mailing Address
112 California Avenue Charleston, WV 25305 or P.O. Box 106 Charleston, WV 25321-0106
Phone Numbers
Unemployment Compensation Division 800-252-5627
Support Email
uctaxunit@wv.gov
Agency Website URL
http://www.wvcommerce.org/business/workforcewv/unemployment_compensation/default.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: West Virginia Day - June 20 Day after Thanksgiving - November 29

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
WV Unemployment Compensation Division Employer No.
QuickBooks Employer Account Number Format(s)
000099999-9 or 0000999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
1.5%
Maximum Rate
8.5%
New Employer Rate
2.7%

Employer Wage Base

Effective Date
Wage Base Amount
$12,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Tax Payment Details

Effective Date
Tax Payment Name
WV Unemployment Insurance

Verification Tracking

Last Verified Date
07-26-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly WV Unemployment Insurance
Tax Payment Name
WV Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
N/A

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
No Mandate
Employer Payment Requirements
No Mandate

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistration.aspx
Is there a registration fee?
Yes
What is the name of the form to use for registration?
Business4WV
What is the link to the form for registration?
www.business4wv.com
Additional information about the registration for this state.
$30.00 Registration Fee Client can click on the link above to register their business for both WH and UI. When filing online, there are fees and deposits associated with the application. Client can use a credit card to pay the fees. Once online application is completed, client will be contacted by the respective agencies with any additional forms required. Client will receive account numbers in the mail. No definitive timeframe supplied by the state.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
www.business4wv.com
Is there a registration fee?
Yes
What is the name of the form to use for registration?
Business4WV
What is the link to the form for registration?
www.business4wv.com
Additional information about the registration for this state.
$30.00 Registration Fee Client can click on the link above to register their business for both WH and UI. When filing online, there are fees and deposits associated with the application. Client can use a credit card to pay the fees. Once online application is completed, client will be contacted by the respective agencies with any additional forms required. Client will receive account numbers in the mail. No definitive timeframe supplied by the state.

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