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West Virginia st

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Changes for Tax Year 2004:

•

MMREF-1 Format (512 bytes) exclusively accepted

•

3.5” Diskette will be accepted along with 3480 or 3490 cartridges

General Information

For tax year 2004 the State of West Virginia exclusively accepts the Social Security Administration’s MMREF-1 format

for filing W-2 information. The TIB-4 format (275 & 276 bytes) will no longer be accepted.

You do not need to apply in advance to submit W-2 information on magnetic media. You must, however, file the

WV/IT-105 Transmitter Summary Report with your magnetic media. If this form is not completed and included with your

media, it may be rejected and returned to you unprocessed. It is permissible to send part of your withholding information

on magnetic media and part on paper, however, they must be submitted together. Media and/or paper copies are due

February 28

accompanied by a completed Transmitter Summary Report, Form WV/IT-105, and two copies of the

Annual Reconciliation of West Virginia Income Tax Withheld, Form WV/IT-103, for each employer included on the

transmission.

West Virginia does not require the filing of W-2G or 1099 information unless state tax has been withheld. The State does

not participate in the combined Federal/State Filing Program of W-2G or 1099 series forms and we cannot accept the tape

or disk format provided by the federal government for W-2G or 1099 information. You must file using the W-2 magnetic

media specifications or submit paper copies of the W-2G or 1099’s with the annual reconciliation.

If your transmittal, tapes or diskettes indicate any unacceptable specifications, they will be returned to you for

correction. It is your responsibility to resubmit corrected media in an acceptable format within 45 days. However, the

original submission is considered a timely filing if it was postmarked by February 28.

An extension of time to file Form WV/IT-103 and W-2 information may be granted if written request is received

prior to February 28

following the close of the calendar year.

Tapes and diskettes that are processed and accepted will not be returned. You must keep a copy, or be able to

reconstruct the data, for 5 years after the due date of the report. Any corrections to the data must be submitted on

paper. We are currently unable to accept the MMREF-2 (W-2C data) format.

For general information regarding the State of West Virginia’s employer’s withholding tax, visit our website at

Form Wv/it-105 - W-2 And 1099-R Transmitter Summary Report - West Virginia State Tax Department

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