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West Virginia Employer's Quarterly Return of Income

INSTRUCTIONS FOR COMPLETING FORM WV/IT-

Tax Withheld

101Q

Effective January 1, 2009, the due dates for returns and

Part 1: Complete Lines and Boxes 1-10

payments were changed to closely follow the IRS Schedule. For

additonal information about these changes, see Administrative

Line 1 - Enter number of employees you had for the quarter. If

Notice 2009-02 located at

you had no employees during this period, enter zero.

Line 2 - Enter total amount of compensation paid to these

Online: You may view your tax accounts, file tax returns, and

employees for the quarter. If no compensation was paid during

make payments online by registering for MyTaxes. Visit the

this period, enter zero.

website at https://mytaxes.wvtax.gov

Line 3 - Enter total amount of West Virginia Income Tax

withheld for the quarter. If no withholding during this period,

Payment: Monthly payments are required. Payments are

enter zero.

submitted separately from returns. Payments accompanied by

Box 4 - Enter the total tax liability due for the first month in

Form WV/IT-101V are due by the 15th of the month

the quarter. If no liability was accrued during this period, enter

following the close of the month.

zero.

Box 5 - Enter the total tax liability due for the second month in

Underpayment: Enclose a payment for the Balance Due (Line

the quarter. If no liability was accrued during this period, enter

9) with this form. Payments received after the 15th of the

zero.

following month are LATE. Interest and penalty will be

Box 6 - Enter the total tax liability due for the third month in

assessed.

the quarter. If no liability was accrued during this period, enter

zero.

Return: A separate Quarterly return is required for each quarter

Box 7 - Enter the total tax liability due for the quarter (sum of

in the calendar year. The return, Form WV/IT-101Q, is due by

month 1 + month 2 + month 3). The amount should be equal to

the last day of the month following the close of the quarter.

the total income tax withheld from wages (Line 3).

The return must be completed and submitted to the West

Line 8 - Enter the total payments submitted to the State Tax

Virginia State Tax Department even if you had no employees

Department for the quarter. If none, enter zero.

and no tax has been withheld.

Line 9 - Compare line 8 to box 7, if box 7 is greater than line

8, enter the difference here and follow the Underpayment

Changes: If it becomes necessary to change your filing

instructions. If box 7 is less than line 8, go to Line 10. If box 7

frequency during the year, please notify the Internal Auditing

equals line 8, go to Part 2.

Division. Your Withholding Tax account will be adjusted

Line 10 - Compare line 8 to box 7, if line 8 is greater than box

accordingly and, if necessary, additional forms will be issued.

7, enter the difference here. The overpayment credit will be

applied to the next period. Or, to request a refund, please check

Amended: To correct a previously filed return, please check the

the box.

box for AMENDED. Please be sure that the period ending date

is for the period that needs to be corrected.

CREDITS AND/OR REFUNDS MAY BE CAPTURED

AND APPLIED TO OUTSTANDING TAX LIABILITIES.

Exceptions: Employers who withhold less than $600 annually

or who employ certain domestic and/or household employees

Part 2: Tell us about your business. If not applicable to

will file an Annual return, Form WV/IT-101A, and make a

your business, leave blank.

separate payment with Form WV/IT-101V.

If your business has stopped paying wages, check the box

Employers who employ fifty (50) or more employees are

provided and enter the date you last paid wages in the space

required to file and pay electronically. See Online instructions.

provided. Complete this section only if you have no employees

Employers who fail to meet this requirement are subject to a

and do not expect to have employees in the future. By

penalty of $25 per employee.

completing this section, you authorize the closing of your

Withholding Tax account.

For Additional Information, please contact:

Part 3: Sign your return.

Taxpayer Services Division

(304) 558-3333

An unsigned return is not a valid return! Your return must

1-800-WVA-TAXS

be signed by a company representative, designated preparer,

(800) 982-8297

owner or officer, partner or member. Please include a

For the hearing impaired

telephone number should we need to contact you concerning

TDD 1-800-282-9833

your return.

Visit our web site

West Virginia Employer'S Quarterly Return Of Income Tax Withheld - West Virginia Tax Department Page 2

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