Form Wv/it-101q - West Virginia Employer'S Quarterly Return Of Income Tax Withheld (Page 2 of 2) in pdf

West Virginia Employer's Quarterly Return of

INSTRUCTIONS FOR COMPLETING FORM WV/IT-

Income 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

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

Administrative Notice 2009-02 located at

If 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

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

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

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

due by the last day of the month following the close of the

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

quarter. The return must be completed and submitted to the

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

West Virginia State Tax Department even if you had no

Department for the quarter. If none, enter zero.

employees 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

frequency during the year, please notify the Internal Auditing

7 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

Amended: To correct a previously filed return, please check

check the box.

the 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

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

Employers who employ two hundred fifty (250) or more

provided. Complete this section only if you have no

employees are required to file and pay electronically. See

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

Online instructions. Employers who fail to meet this

By completing this section, you authorize the closing of

requirement are subject to a penalty of $25 per employee.

your Withholding Tax account.

Part 3: Sign your return.

For Additional Information, please contact:

Taxpayer Services Division

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

(304) 558-3333

be signed by a company representative, designated preparer,

1-800-WVA-TAXS

owner or officer, partner or member. Please include a

(800) 982-8297

telephone number should we need to contact you concerning

For the hearing impaired

your return.

TDD 1-800-282-9833

Visit our web site

Form Wv/it-101q - West Virginia Employer'S Quarterly Return Of Income Tax Withheld Page 2

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