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Letter of Intent
Authorized Software Developers may request access to the Letter of Intent by emailing
The Letter of Intent (LOI) must be submitted no later than October 31, 2021.
Substitute Tax Forms
Substitute Tax Form Requirements - This publication provides information necessary for the development of substitute forms. Software developers must comply with the requirements in this publication to gain approval by the Department.
Modernized Electronic Filing
Please refer to the
MEF Handbook for further information. This publication provides information on specifications, requirements, and instructions applicable to the West Virginia State Electronic Filing (MEF) Program.
National Association of Computerized Tax Processors