West Virginia employers file Form WV/IT-103, the Withholding Year End Reconciliation, by January 31 following the tax year to compare the state income tax shown on their W-2s and 1099s against what they actually remitted in quarterly payments. For tax year 2026, the form is due January 31, 2027, along with copies of every W-2 and every 1099 that reflects West Virginia withholding.1West Virginia State Tax Department. West Virginia Withholding Year End Reconciliation WV/IT-103 Any employer registered with the State Tax Department for withholding must file, and the same January 31 date applies to furnishing W-2s to employees.
What to Gather Before You Start
The reconciliation is short, but it only works if your source numbers are already correct. Pull together:
- All W-2s and 1099s issued for the year, with accurate West Virginia withholding amounts.
- Your four quarterly withholding returns, showing the tax you actually remitted each quarter.
- Your eight-digit West Virginia withholding tax account number.
- Your Federal Employer Identification Number.
Blank forms for the current and prior tax years are posted on the State Tax Department’s withholding forms page.2West Virginia Tax Division. Withholding Tax Forms
Filling In the Form
The IT-103 is a single page. Enter your business name, address, FEIN, and West Virginia withholding account number at the top, then record the number of W-2s and the number of 1099s you’re transmitting.
Block A: Total Withholding on the Statements
Add up the West Virginia income tax withheld across every W-2 and 1099 you are submitting and enter that total in Block A. This is what your statements say you owed the state for the year.1West Virginia State Tax Department. West Virginia Withholding Year End Reconciliation WV/IT-103
Block B: Total Quarterly Payments
Enter the total withholding tax you actually paid the state during the year, summed from your four quarterly returns.
Reconciling the Two
If Block A and Block B match, you’re done with the calculation. If they don’t, you must attach a written explanation of the difference, and an amended quarterly return must already be on file to account for the overpayment or underpayment.1West Virginia State Tax Department. West Virginia Withholding Year End Reconciliation WV/IT-103 Mid-year corrections and timing adjustments are the usual reason the two figures diverge.
Filing Electronically or by Mail
For withholding periods beginning after December 31, 2024, any employer that uses a payroll service or files for more than 10 employees must file electronically. Employers with 10 or fewer employees are encouraged to file online but not required.3West Virginia Tax Division. Withholding Help and General Information Electronic filing runs through the MyTaxes portal at mytaxes.wvtax.gov, where you can submit the IT-103 and upload W-2 data.1West Virginia State Tax Department. West Virginia Withholding Year End Reconciliation WV/IT-103
If you’re not required to file electronically, you can mail a paper IT-103 with physical copies of all W-2s and 1099s to:
West Virginia Tax Division
Tax Account Administration
P.O. Box 3943
Charleston, WV 25339-39431West Virginia State Tax Department. West Virginia Withholding Year End Reconciliation WV/IT-103
Keep a copy of everything you send.
Paying a Balance Due
If the reconciliation shows you still owe tax, the Tax Division accepts three payment methods:
- ACH Debit through MyTaxes, where the state pulls the payment from your bank account.
- ACH Credit, initiated by your bank. Apply online or file Form WV/EFT-5, and confirm your bank participates first.
- Credit card. All major cards are accepted.
Returned electronic payments carry a $15 fee regardless of the reason.4West Virginia Tax Division. Payment Options for Businesses
Fixing a Filed IT-103
If you catch a mistake after filing, submit a new IT-103 with the “Amended Return” box checked and a written explanation of what changed. When the correction shifts the tax due in either direction, an amended quarterly withholding return must already be on file to support it.1West Virginia State Tax Department. West Virginia Withholding Year End Reconciliation WV/IT-103
What Late or Paper Filing Costs
Missing January 31 or underpaying can trigger three separate charges.
The late-filing penalty is 5% of the tax due per month, up to 25%. It can run alongside a late-payment penalty, but the combined additions cannot exceed 5% per month or 50% in total. The Tax Department may waive additions if you show reasonable cause rather than willful neglect.5West Virginia State Tax Department. How Interest and Additions to Tax are Assessed
Interest on unpaid tax runs daily from the original due date until the balance is paid, at 11.5% for the 2026 calendar year. The rate is reset annually based on the adjusted prime rate, and it accrues even if you obtained an extension.5West Virginia State Tax Department. How Interest and Additions to Tax are Assessed
Employers who are required to file electronically but submit on paper are charged $25 for each W-2 that wasn’t filed electronically.3West Virginia Tax Division. Withholding Help and General Information At 50 employees, that’s $1,250 before any other penalty.
How Long to Keep the Records
Keep the filed IT-103, all transmitted W-2s and 1099s, your quarterly returns, and your reconciliation worksheets for at least three years. Earlier destruction requires written consent from the Tax Commissioner, and an open assessment or refund period extends the retention period automatically.6Legal Information Institute. West Virginia Code R. 110-15-14 – Maintenance of Records