Form Wv/it-102 - State Tax Department - Charleston Withholding Tax Statement
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1STATE OF WEST VIRGINIA
FORM WV/IT-102
EMPLOYER - SEND THIS
REV. 2/00
COPY WITH FORM
STATE TAX DEPARTMENT - CHARLESTON 25305
WV/IT-103 TO THE
WITHHOLDING TAX STATEMENT - ________ (YEAR)
INTERNAL AUDITING
DIVISION
WEST VIRGINIA INCOME TAX INFORMATION
(To be reported on Resident or Nonresident Income Tax Return)
Total wages paid in WV
WV income tax withheld, if any:
Federal wages if different from state:
Federal income tax withheld:
(before payroll deduction)
$
$
$
$
EMPLOYEE - (Print employee’s social security account
EMPLOYER - (Print employer’s West Virginia Identification
number, name and full address below.)
Number, name and full address below.)
STATE TAX COMMISSIONER’S COPY
NOTICE TO EMPLOYER: Send this copy to the State Tax Department,
COPY “A”
Internal Auditing Division, Charleston 25305, on or before January 31, ________
SEE INSTRUCTIONS REVERSE SIDE
INFORMATION FOR EMPLOYERS
I. WHAT THE WV/IT-102 WITHHOLDING TAX STATEMENT MUST CONTAIN
A.
The employer’s name, complete address and WV Identification Number.
B.
The employee’s name, complete address and social security number.
C.
The employee’s total West Virginia wages before payroll deductions, i.e., all wages paid residents; all wages earned in WV by nonresidents.
D.
Total amount of West Virginia income tax withheld, if any, from employee’s wages.
E.
The employee’s total wages for Federal tax purposes, if different from wages for West Virginia tax purposes.
F.
Total amount of Federal income tax withheld, if any, from employee’s wages.
II.
HOW TO PREPARE THE WV/IT-102 WITHHOLDING TAX STATEMENT
A.
Prepare this form in quadruplicate for each employee (1) from whom income tax has been withheld during the year, or (2) for whom income tax would
have been withheld had the employee claimed no more than one exemption, or (3) for whom employment was terminated before the close of the
calendar year.
III.
HOW TO DISTRIBUTE THE WV/IT-102 WITHHOLDING TAX STATEMENT
A.
Give copies “C” and “D” to the employee (1) on or before February 15 following the calendar year if the employee is in your employ at the close of
such year, or (2) on the day of the last payment of wages if his employment is terminated before the close of such year.
B.
Send to the State Tax Department, Internal Auditing Division, Charleston, WV 25305, on or before February 28, a copy of “A” for each employee,
together with your Reconciliation Statement (Form WV/IT-103).
C.
Send your Employer’s Quarterly Return of Income Tax Withheld (Form WV/IT-101) for the fourth quarter of the calendar year, and your check or
money order made payable to the State Tax Department to:
State Tax Department
Internal Auditing Division
PO Box 1667
Charleston, West Virginia 25326
NOTICE TO EMPLOYEE
I.
This statement is important. COPY “C” must be attached to your annual West Virginia Income Tax return in order that you may properly report the wages
earned during the year. West Virginia income tax claimed withheld but not supported by a withholding statement will be disallowed.
II.
Two types of West Virginia income tax forms are provided for filing your West Virginia Income Tax return: (a) Resident Form WV/IT-140 and (b)
Nonresident Form WV/IT-140 NR.
III.
Forms for filing your West Virginia Income Tax return may be obtained at West Virginia Courthouses or at the State Tax Department, Taxpayer Services,
PO Box 3784, Charleston, WV 25337-3784, if you do not receive them by mail.
IV.
Your return must be filed on or before April 15, or no later than (3) months and fifteen (15) days after the close of your taxable year. Please file your return
as soon as possible. Taxpayers who wait until the last minute to file often make costly mistakes.
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