21 May 2018 West Virginia deadline for submitting the annual withholding tax reconciliation and Forms W-2/1099 changed to January 31, threshold for mandatory electronic reporting lowered Recently enacted SB 338 changes the deadline for filing Forms W-2/1099 and the annual withholding tax reconciliation (Form IT-103) from February 28 to January 31, matching the federal Form W-2 deadline. This change is effective with calendar year 2018, with returns due by January 31, 2019. The legislation also changes the threshold at which employers must file Forms W-2/1099 electronically from 50 or more to 25 or more forms. In addition, any employer that uses a payroll service is required to file electronically.?An employer that is required to file electronically, but does not do so, may be subject to a $25 per employee penalty unless the employer shows that the failure was due to a technical inability to comply. For more information on West Virginia withholding tax, see the tax department website.
Document ID: 2018-1062 | ||||||||||||||
