West Virginia Tax Division Issues Income Tax Guidance on Electronic Media Specifications for W-2 Forms

The West Virginia Tax Division Sept. 1 issued guidance on electronic media specifications for Form W-2, for corporate income and individual income tax purposes. The division provides that: 1) West Virginia no longer accepts information on CD ROM; 2) a taxpayer must file their Form W-2 data using the upload feature on the division’s website; 3) all files must contain the IT-103 reconciliation in the RV record; and 4) the submission must include the RS and RV records. Taxpayers using a payroll service or filing a withholding return for 25 or more employees must file electronically. Failure to comply will ...