Instructions For Withholding Tax Form Wv/it-102/w-2 2002

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Publication
TSD-381
West Virginia
(Rev.
March,
2002)
State Tax
Department
WITHHOLDING TAX INFORMATION FOR EMPLOYERS
The purpose of this publication is to provide general information to employers concerning the filing of various
information returns and annual wage and tax data and is not a substitute for tax laws or regulations.
FORM WV/IT-102/W-2
Employers must transmit copies 1 and 2 of Form WV/IT-103, Annual Reconciliation of West Virginia Income Tax
Withheld, together with State copies of all Withholding Tax Statements, (Form WV/IT-102, W-2 or an approved
substitute) furnished to each employee for the preceding year, no later than February 28th of the succeeding year.
The State Tax Department provides Form WV/IT-102 for reporting wage and tax data. However, the State copy of
the Federal W-2 form or a facsimile thereof may be used in lieu of Form WV/IT-102. Employers who do not use
Form WV/IT-102 or the State copy of Federal Form W-2 must submit a copy of their proposed form to the West
Virginia State Tax Department for approval prior to use.
FORM WV/IT-105 MAGNETIC TAPE WAGE AND TAX DATA
The West Virginia StateTax Department will accept magnetic tape reporting in lieu of paper copies of form W-2 and
1099-R. For specifications for magnetic media please request FORM WV/IT-105.
FORM 1099-R PENSION AND ANNUITY INCOME
The State of West Virginia does not require the filing of Form 1099-R on pension and annuity income unless there
are state income taxes withheld. If the recipient requests taxes be withheld, the payor should comply with such
request.
INFORMATION RETURNS
The filing of information returns similar to Federal Form 1099 is not required by the West Virginia State Tax
Department. However, the Tax Commissioner has the authority to request the filing of information returns at any time.
MAILING ADDRESS
For Filing Of Withholding Returns
For Annual Wage And Tax Data:
And Remitting Taxes Withheld:
West Virginia State Tax Department
West Virginia State Tax Department
Revenue Division
Internal Auditing Division, Withholding Unit
Post Office Box 1667
Post Office Box 3943
Charleston, West Virginia 25326-1667
Charleston, West Virginia 25339-3943
If you have questions concerning this publication, please contact the:
West Virginia State Tax Department
Taxpayer Services Division
Post Office Box 3784
Charleston, WV 25337-3784
Telephone: (304) 558-3333 or toll free 1-800-WVA-TAXS (1-800-982-8297)
TDD Service for the hearing impaired: 1-800-2TAXTDD (1-800-282-9833)
To order forms or publications, please call the automated information system at: (304) 344-2068 or toll free
within West Virginia 1-800-422-2075. To order by mail please use the above address.

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