West Virginia employer tax information
About West Virginia employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in West Virginia, you must be registered with the West Virginia State Tax Department and WorkForce West Virginia so we can pay and file your state taxes.
For West Virginia State Tax Department, you need your:
West Virginia Withholding Tax Account Number (8 digits)
For WorkForce West Virginia, you need your:
West Virginia Unemployment Compensation Account Number (10 digits)
West Virginia Contribution Rate
The WorkForce West Virginia typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the West Virginia website or contact the WorkForce West Virginia directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
West Virginia payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
West Virginia State Tax Department
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Employer's West Virginia Income Tax Withheld (IT-101V): Processes after every pay run.
This form will not appear in your Tax Forms in your Square Dashboard.
Employer’s Quarterly Return of Income Tax Withheld (IT-101Q): Processes quarterly.
Withholding Year End Reconciliation (IT-103): Processes annually.
Wage and Tax Statement (W-2): Processes annually.
Quarterly Wage and Contribution Report (WVUC-A-154): processes quarterly
West Virginia New Hire Reporting Center
New Hire Report: processes as needed
Make West Virginia payroll tax payments
If you use Square Payroll, your West Virginia withholding tax payments (IT-101V) are processed automatically after each pay run. No manual payment action is required.
If you need to make a withholding tax payment outside of Square Payroll, you must be registered with the state of West Virginia. You can register with the Business for West Virginia website or file WV/BUS-APP with the Tax Commissioner. Monthly payments are required. Payments are due the 15th day of the month following the close of the month. Payments received after the 15th of the following month are considered late and interest and penalty will be assessed.
Employers who employ twenty-five (25) or more employees are required to file and pay electronically at https://mytaxes.wvtax.gov.
There are two options for making withholding tax payments outside of Square Payroll:
- To pay online, go to the MyTaxes portal. West Virginia accepts ACH Credits, ACH Debits and Credit Cards. Review their Payment Options for more information.
- To pay by mail, download form WV/IT-101V and mail check along with completed voucher to:
West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 1667
Charleston, WV 25326-1667
In West Virginia, UI tax payments are due by the last day of the month following the end of each calendar quarter (for example, for the end of the first quarter, April 30 is the deadline).
Log in to your Workforce West Virginia account to make unemployment tax payments.
For any questions, contact WorkForce West Virginia at 304-558-2674.
Make unemployment insurance tax filings in West Virginia
The WorkForce West Virginia typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the West Virginia website or contact the WorkForce West Virginia directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
Unemployment tax reports and payments are due by the last day of the month following the end of the calendar quarter (e.g., on April 30th for the first quarter). Liable employers must file online or fill out a waiver to file by paper.
Use the WorkForce West Virginia portal to file.
For questions, contact Workforce West Virginia at 304-558-0291.
Make West Virginia payroll withholding tax filings
Quarterly returns are due on or before the last day of the month following the end of the calendar quarter (for example, due on April 30 for the first quarter).
To pay online, use MyTaxes.
To pay by mail, download Form IT-101V and mail to:
West Virginia State Tax Department
PO Box 1667
Charleston, WV 25326-1667
For questions, contact the West Virginia State Tax Department at 304-558-3333.
Employees who are filing for twenty five or more employees are required to file all data by electronic media. Include W-2s in submission of Form IT-103 on or before January 31 for the preceding year.
Use MyTaxes to file Form IT-103.
For questions, contact the West Virginia State Tax Department at 304-558-3333.
Form IT-103 is due by January 31 for the preceding calendar year. When filing Form IT-103, Withholding Year End Reconciliation, you must also file W-2s for all employees working in West Virginia.
To file online, use MyTaxes.
To file by mail, download Form IT-103 and mail to the address stated on the form.
For questions, contact the West Virginia State Tax Department at 304-558-3333.
Find your West Virginia tax account numbers
If you are a new business, register online with the WV State Tax Department to retrieve your account number. You can find additional information on registering by mail in this booklet.
If you already have a WV Withholding Tax Account Number, you can find this on previous tax filings or correspondence from the WV State Tax Department. If you’re unsure, contact the agency at 1-304-558-3333.
If you are a new business, register online with WorkForce WV to retrieve your account number and tax rate.
If you already have a WV Unemployment Compensation Account Number and tax rate, you can look this up online or find it on the Notice of Contribution Rate mailed by Workforce WV. If your account number is less than 10 digits, add zeros to the beginning of the number. If you’re unsure, contact the agency at 1-800-252-JOBS (1-800-252-5627).
Grant third-party access to Square Payroll (required)
West Virginia requires employers to file Form IT-101Q (Employer's Quarterly Return of Income Tax Withheld) each quarter. Square Payroll files this form on your behalf through third-party access (TPA) on the WV MyTaxes portal.
TPA must be set up for Square Payroll to file your quarterly returns. If TPA is not granted, Square Payroll will be unable to file on your behalf and you will be responsible for submitting Form IT-101Q directly to the West Virginia State Tax Department. To authorize TPA for Square Payroll:
Sign in to the WV MyTaxes portal.
Select Settings > Third-Party Access.
Select Add Third-Party Access.
Enter the following information:
User Name: sqpayroll
Email: squarepayroll@squareup.com
Access Level: File and PaySelect Save to confirm.
You don't need to share your MyTaxes login credentials with Square. The TPA setup grants Square Payroll permission to file and pay on your behalf without accessing your personal account. For questions about the IT-101Q requirement, contact the West Virginia State Tax Department at 304-558-3333.
Payroll reciprocal state agreements
A reciprocal agreement is an agreement between two states that allows employees that work in one state but live in another to request exemption from tax withholding in their employment state. This means that the employee would not have income tax withheld from their paycheck for their employment state; they would only pay income taxes to the state where they live.
A Non-Residency Certificate (or statement or declaration), is used to declare that an employee is a resident of a state which has a reciprocal agreement with their work state and therefore chooses to be exempt from withholding income tax in their work state. A non-resident employee qualifying for this exemption must complete and file this declaration with his or her employer as authorization for the employer to stop withholding state income taxes where the employee works. Employers should keep the non-residency certificate on file.
West Virginia has reciprocal agreements with:
Kentucky
Maryland
Ohio
Pennsylvania
Virginia
Non-resident employees should file Form WV/IT-104.