West Virginia Tax Division > Business > Withholding

Withholding Tax Forms

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 Tax Division.

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.

Withholding Tax Webinar for New Businesses - Registration

2026 Income Tax Rate Cut

You can view the updated Withholding Tables from the 2026 Income Tax Rate Cut on the following webpage:

2026 Income Tax Rate Cut

IT-101Q (Quarterly Return) Bulk File

IT-101Q (Quarterly Return) Bulk File will be available for periods after December 31, 2025.

In accordance with IRS regulations, if you file for 10 or more employers you are required to file returns electronically. All users with third-party access will now have the ability to bulk file Form IT-101Q through MyTaxes. This option can be found under the "Bulk Submissions" tab on MyTaxes.

IT-101Q Bulk Submission Instructions

IT-101Q Bulk Filing Questions and Answers

Employers

The withholding tax tables have been updated for the 2026 tax year.

IT-100.2.A Percentage Method of Withholding
IT-100.2.B Table Method of Withholding
IT-104 Employee’s Withholding/Exemption Certificate
IT-101A Employer’s Annual Return of Income Tax Withheld. *Note: The IT-101A is now a combined form. No separate reconciliation is required*
IT-101Q Employer's Quarterly Return of Income Tax Withheld - Form and Instructions

IT-101V Employer's West Virginia Income Tax Withheld
IT-102-1 Affidavit of West Virginia Income Tax Withheld by Employer
IT-103 Withholding Year End Reconciliation:
IT-103 2025 For Tax Year beginning 2025
IT-103 2024 For Tax Years 2024 and Prior
IT-104.1 Low-Income Earned Income Exclusion Election Out-Of-State Withholding Instructions

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 Tax Division.

If there are multiple transferors/sellers, a separate form must be completed for 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.

For faster filing options check out MyTaxes.

NRAE Application for Certificate of Full or Partial Exemption
NRER Application for Early Refund of Withholding on Sales of Real Property by Nonresidents
NRER Instructions

NRSR Return of Income Tax Withholding for Nonresident Sale of Real Property
Residence Certification Certification of Exemption from Withholding upon Disposition of West Virginia Real Estate.

TSD 381 Withholding Information for Employers
TSD 389 Withholding Requirements for Sales of Real Property by Nonresidents
TSD 432 Gambling Withholding and Losses

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.

TSD 432 Gambling Withholding and Losses
WV-945 Quarterly Return of Backup Withholding of Gambling Winnings

WV-945V Backup Withholding Payment Voucher
WV-1096 Annual Summary and Transmittal of W-2G Backup Withholding on Certain Gambling Winnings