Depositing and Reporting Withheld Taxes: West Virginia
Federal law and guidance on this subject should be reviewed together with this section.
Author: Eric E. Kinder, Spilman, Thomas & Battle, PLLC
- The personal income tax (PIT) deposit thresholds and due dates are based on each employer's federal deposit schedule and the amount of accumulated PIT the employer has withheld. See Deposit Thresholds, Schedules and Due Dates.
- Certain employers are required to make deposits by electronic funds transfer (EFT); others must file Forms W-2 electronically or on magnetic media. See Electronic Deposit Requirements; Electronic and Magnetic Media Form W-2 Reporting Requirements.
- All employers must file an annual reconciliation by February 28 following the close of each calendar year. See Annual Reconciliation Forms and Filing Deadlines.