Form Wv/it-105 - Specifications For Filing W-2 Forms On Electronic Media - State Of West Virginia

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WV/IT-105
Rev 10/2009
West Virginia State Tax Department
Specifications
for Filing W-2 Forms on Electronic Media
General Information for Tax Year 2009
• Changes for tax year 2009 – Diskettes are no longer accepted.
• West Virginia accepts EFW2 format (512 bytes) only. You may visit the Social
Security Administration website for a printable version of the EFW2 publication at,
• At this time, we cannot accept Electronic File Upload or Electronic Data Transfer.
• We accept CD Rom with the file name w2report; any other file name will be rejected
and returned. Any ZIPPED file must be named w2report.zip, and must unzip to the
name w2report. Zipped files cannot be password protected.
• Any employer required to file a withholding return for 250 or more employees must
file all wage and tax data by electronic media. Failure to do so can result in an
assessment of penalty in the amount of $25.00 per employee for whom the return was
not filed electronically. Employers filing for 249 or less employees are encouraged to
file W-2 information by electronic media, but are not required.
• You do not have to register to file on electronic media with the State of West Virginia.
• Enclose a completed Form WV/IT-105, Transmitter Summary for each CD Rom.
• Enclose a completed Form WV/IT-103, Annual Reconciliation, for each employer’s
record that is included on the CD Rom.
• W-2C’s must be submitted on paper. We cannot accept EFW2-C at this time.
• Electronic media must be postmarked by February 28th. If you are unable to make this
deadline, you may submit a written request for extension of time for filing WV/IT-103
th
and wage and tax data. Your request must be postmarked by February 28
.
• For more information and specifications, visit our website at
Mailing Address:
Courier or Overnight Deliveries (ONLY):
West Virginia State Tax Department
West Virginia State Tax Department
IAD/ Withholding
Revenue Center / Withholding
PO Box 3943
1001 Lee Street East
Charleston, WV 25339-3943
Charleston, WV 25301-1725

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