Withholding Tax Forms

Help and General Information

Every employer making payment of any wage or salary subject to the West Virginia personal income tax is required to deduct and withhold the tax from such wages or salaries and remit the tax withheld to the State Tax Department.

Employers are required to remit the withheld tax on or before the fifteenth day of the succeeding month. Quarterly returns are due on or before the last day of the month following the end of the calendar quarter.

Electronic Media Specifications

IT-105 Electronic Media Specifications W-2

IT-105.1 Electronic Media Specifications for 1099 and W-2G

Non-Resident Sale of Real Estate

Sale or Exchange of Real Property and Associated Tangible Personal Property

If the transferor / seller is a Nonresident individual or Nonresident entity, and is transferring an interest in real property located within the State of West Virginia, unless the transaction is otherwise exempt from the income tax withholding requirement, the person responsible for closing must file Form NRSR with the West Virginia State Tax Department.

If there are multiple transferors/sellers, a separate form must be completed Nonresident individual or Nonresident entity subject to the withholding requirements. The separate form requirement does not apply to a husband and wife filing a joint West Virginia income tax return.

Back-Up Withholding Forms

Back-up Withholding on Certain Gambling Winnings

Back-up withholding applies to ALL gambling winnings if the winner does not furnish his/her name, address, social security number and photo identification.