West Virginia Income Tax Withholding Payment and Filing Requirements
Employers in West Virginia must conform with these state rules relating to filing income tax withholding returns.
Periodic Returns: Form WV/IT-101 must be filed quarterly (Form WV/IT-101Q) by last day of month following end of quarter; annually (Form WV/IT-101A) by January 31 of following year. Form W/IT-101V, monthly voucher, due by 15th day of next month.
Annual Reconciliation Returns. Form WV/IT-103 due February 28.