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Depositing and Reporting Withheld Taxes: West Virginia

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Eric E. Kinder, Spilman, Thomas & Battle, PLLC

Summary

  • 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 February 28 following the close of each calendar year. See Annual Reconciliation Forms and Filing Deadlines.
  • Employers that file 50 or more W-2 forms must file them electronically or magnetically and provide copies to employees by the annual deadlines. See Form W-2 Reporting Requirements.