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.
- An employer must file returns and make payments using prescribed forms. See Forms.
- An employer is required to make deposits by electronic funds transfer if its liability for any single business tax type meets or exceeds a set threhhold amount during the previous year. See Electronic Deposit Requirements.
- All employers must file an annual reconciliation return by January 31, following the close of each calendar year. See Annual Reconciliation Forms and Filing Deadlines.
- Employers that use a payroll service or that are required to file 25 or more Forms W-2 must file them electronically for the prior calendar year, and provide copies to employees, by January 31. See Form W-2 Reporting Requirements.