Enlarge image
1
Enlarge image | 1 |
 Enlarge image |
Table of Contents
1. What’s New & General information page 3
2. My Taxes page 4
3. Record Format & Record Delimiter page 5
4. Required RS record layout page 6
5. Required RV record layout page 7
6. Splitting Large Files page 8
7. Importing W ‐ 2 Files via MyTaxes page 9
8. Contact information page 10
9. CD Rom page 11
10. WV IT‐ 105 Transmitter Summary page 12
2
|
 Enlarge image |
WV/IT 105‐
12/2020
What’s New for 2020
Any employer who uses a payroll service or is required to file a withholding return for 25 or more
employees must file electronically.
West Virginia is operating on a January 31 due date.
2020 withholding data must be submitted via MyTaxes secure website (see pg. 4)
All files MUST contain the IT 103 ‐ in the RV record (see pg. 7)
Note! the money fields in the RV record differ from the standard EFW2 format
Use only WHOLE DOLLAR entries (see pg. 7)
The submission MUST include the RS and RV record (pgs. 6 7) ‐
For every RE, there must be a corresponding RV record
Failure to include these records will result in the submission being rejected.
General Information
West Virginia Accepts EFW2 Format ONLY ! We follow the current Social Security Administration’s
EFW2 publication located:
https://www.ssa.gov/employer/EFW2&EFW2C.htm?_ga=2.256134920.226340051.1603121534-
1129845913.1603121534
ONLY Submit your file ONE time. Duplicate submissions will negatively impact your account and the
accounts of those you have submitted for.
ALL Files submitted to West Virginia MUST be in text (.txt) format, 512 bytes in length per line
All files MUST have record delimiters.
Corrected W ‐ 2s must be submitted on paper with an amended WV/IT 103 form‐
Prior year data must be submitted on CD Rom (see pg. 11 & 12)
File size can be no larger than 30,000 records per file. Large files will need to be split. Each file must
contain a full set of record types: RA, RE, RW, RS, RT, RV & RF (see page 8 for details)
3
|
 Enlarge image |
WV/IT 105‐
12/2020
MyTaxes provides a more secure environment to submit data files and requires less paperwork to process. If
you are not already registered for MyTaxes, when accessing https://mytaxes.wvtax.gov you will be required to
complete the following steps:
Taxpayer Verification – This requires your Federal Tax ID Number, individual taxpayer ID number, social
security number or WV tax ID number. (If you are unsure of your WV ID, contact Taxpayer Services at
1‐ 800 982‐ 8297)‐
You will choose a tax account type, the account number and your zip code.
Create Logon Information
Add Access to Accounts (Optional)
Once registered, you may request access to any or all your tax accounts that are available on MyTaxes.
If you are a Payroll Service Provider and have not yet registered, contact Christine.D.Stephenson@wv.gov
ALL OTHER registration questions must contact Taxpayer Services Division at ‐1 800 982‐ 8297‐
4
|
 Enlarge image |
WV/IT 105‐
12/2020
Record Format
Fixed File Length of 512 bytes per SSA
Character Set must be ASCII
Record delimiter must be carriage return and line feed
All non numeric‐ data must be uppercase
Record Delimiter
A Record delimiter must follow each record in the file except for the last record. The record delimiter must
consist of two characters, carriage return and line feed (CR/LF).
Make sure each record is exactly 512 characters by adding spaces at the end as needed. The carriage return
and the line feed character must be placed in positions 513 and 514, respectively.
* DO NOT Place a record delimiter before the first record
* DO NOT Place more than one record delimiter i.e., more than one carriage return / line feed ‐
combination, following a record
* DO NOT Place record delimiters after a field within a record .
Required Record Sequence
Code RA ‐ Submitter Record REQUIRED
Code RE ‐ Employer Record REQUIRED
Code RW ‐ Employee Wage Record REQUIRED
Code RS ‐ State Record REQUIRED for WV
Code RT ‐ Total Record REQUIRED
Code RV ‐ Total Record REQUIRED modified for WV
NOTE: Blank Fill to achieve the correct file length of 512
5
|
 Enlarge image |
WV/IT 105‐
12/2020
Code RS State ‐ Record (Employee Information) * REQUIRED *
Location Field Length Specification
1 2‐ Record Identifier 2 Required. Enter “RS”
3 4‐ State Code 2 Required. Enter "54”. cannot be “WV”
10 18‐ Social Security Number 9 cannot be 000, 111, 999, etc.
Must send paper if no SSN assigned
19 33‐ First Name 15
34 48‐ Middle Name or Initial 15
49 68‐ Last Name 20
248 267‐ Employer Account Number 20 Use 9 digit FEIN . Left Justify. No spaces or dashes.
274 275‐ State Code 2 Required. Enter "54". cannot be “WV”
276 286‐ State Taxable Wages 11 Required. Currency. Right Justify, Zero Fill
287 297‐ State Income Tax Withheld 11 Required. Currency. Right Justify, Zero Fill
298 512‐ Blank Filled
The carriage return and the line feed character must be placed in positions 513 and 514, respectively.
6
|
 Enlarge image |
WV/IT 105‐
12/2020
Code RV – State Record (WV/IT 103)‐ *REQUIRED*
1 2‐ Record Identifier 2 Required. Enter "RV"
3 4‐ State Code 2 Required. Enter "54"
5 11‐ Form Identification 7 Required. Enter "WVIT103". Omit hyphen.
12 15‐ Tax Year 4 Required. Enter "2020"
16 24‐ FEIN 9 Required. Numeric. Omit hyphen.
25 32‐ WV 8 digit account number 8 Required. Numeric. Omit hyphen.
33 44‐ First Quarter Tax Due 12 Required. Whole Dollars . Right Justify, Zero Fill
45 56‐ Second Quarter Tax Due 12 Required. Whole Dollars . Right Justify, Zero Fill
57 68‐ Third Quarter Tax Due 12 Required. Whole Dollars . Right Justify, Zero Fill
69 80‐ Fourth Quarter Tax Due 12 Required. Whole Dollars . Right Justify, Zero Fill
81 92‐ TOTAL Tax Due for the year 12 Required. Whole Dollars . Right Justify, Zero Fill
93 104‐ Number Of Tax Statements Transmitted 12 Required. Numeric. Right Justify, Zero Fill
105 116‐ Total Tax Withheld 12 Required. Whole Dollars . Right Justify, Zero Fill
117 512‐ Filler 395 Zero or Blank Fill.
The carriage return and the line feed character must be placed in positions 513 and 514, respectively.
NOTE: The money fields in this RV record differ from the standard EFW2 RS
record money fields.
Round and use whole dollars only!
Ex: $950.75 = 951
DON OT NTER E 95100
Records and fields not specifically mentioned may be considered optional. It is your responsibility to resubmit
corrected media in an acceptable format within 45 days. However, the original submission is considered a timely
filing if it was postmarked by January 31. You must keep a copy, or be able to reconstruct the data, for 5 years after
the due date of the report.
7
|
 Enlarge image |
WV/IT 105‐
12/2020
Requirements for splitting large files
There is a file submission constraint allowing a maximum of 30,000 RW Employee ‐ Wage Records and 30,000 RS – State
Wage Records. Therefore, any file resulting in more than either 30,000 RW or 30,000 RS records must be split into
smaller files. Each of the split files must contain the following required record types and follow the specifications for the
EFW2 format unless otherwise specified in this West Virginia specification book.
1 RA Record Submitter ‐ Record (required)
Must be the first data record on each split file
1 or more RE Record Employer ‐ Record (required)
The first RE record must follow the RA record in each split file
Following the last RS record for the employer, create an RT and RV record and then either the:
o RE Record for the next employer in the split file submission; or
o RF record if this is the last report in the split file submission
1 or more RW Record Employee ‐ Wage Record (required)
Following each RE record, include the RW and RS records for that RE record
There is a file size constraint allowing a maximum of 30,000 RW records per file submission; If you do not split
files allowing 30,000 or less RW records per file, your submission will error and not be processed
1 or more RS Record State ‐ Wage Record (required)
There is a file size constraint allowing a maximum of 30,000 RS records per file submission; If you do not split
files allowing 30,000 or less RS records per file, your submission will error and not be processed
The RS Record should follow the related RW Record
If there are multiple Wage Records for an employee, include each State Wage Record for the employee
immediately after the related RW Record
1 or more RT Record Total ‐ Record (required)
1 RT Record must be generated for each RE Record within each split file
If you are splitting the file and multiple files include RS records for the same employer, the totals on the RT
Record should represent the total for the individual split file submission in which it is contained. This will be a
partial total for the employer.
1 or more RV Record State ‐ Total Record (required)
The RV Record must be generated for each RE Record within each split file
If you are splitting the file and multiple files include RS records for the same employer, the totals on the RV
Record should represent the total for the employer across split file submissions. The RV Record represents the
WV/IT 103‐ and will result in duplicate RV Records for the same employer (1 for each split file that contains RS
records for that employer). However, the system will file the WV/IT 103 once‐ for each employer, even though
multiple RV Records will be received.
1 RF Final ‐ Record (required for split files)
Must be the last record on the split file
Must appear only once on each split file
Must contain the total number of RW records on the split file
8
|
 Enlarge image |
WV/IT 105‐
12/2020
How do I?
Import a File…
Select the Submit ‐ W 2 hyperlink (to the right)
Select IMPORT button (top right corner)
Select Browse to locate your W 2 ‐ file
Choose the file you want to import, Select Open
Select IMPORT button – click only once as large files may take a minute to import. Only one file may
be imported per submission
Once file is imported, the gray boxes will populate the number of Employers and Employees in the file.
Click NEXT (lower right) to view your file data on the screens
Once you’ve viewed all the data, the SUBMIT button will be available (lower right)
Enter your password and OK
You will receive a confirmation number
NOTE: if there are errors detected, you will be unable to proceed until they are resolved. Any corrections needed must
be made within the actual file, not on screen.
Manually Enter W ‐ 2’s…
*** Required Fields are designated by tiny orange triangle in the upper Left corner ***
Select the Submit ‐ W 2 hyperlink (to the right)
Select Checkbox to manually input W ‐ 2 forms, click Next (lower right)
Type the 4 digit Tax Year in the last box of the prepopulated Employer Record, click Next (Note: this
page is prepopulated with the business name/address as you are registered in our system)
Enter the Employees SSN and other required fields (delivery address is NOT required)
o You may either click Next to enter their wage data or remain on this page and enter all
employees at one time then proceed to the wage data entry by clicking Next.
Once all employees wage data is entered, click Next (lower right)
You may now view each employee W 2 ‐ by clicking the View W ‐ 2 circle , then choosing the View W ‐ 2
hyperlink next to it
You now have the option to SUBMIT (lower right)
Enter your password and select OK
You will receive a confirmation number
NOTE: You may SAVE at any point during entry and return later to Edit Submission and Submit.
9
|
 Enlarge image |
WV/IT 105‐
12/2020
Contact Information
Mailing Address :
West Virginia State Tax Department
TAAD/ Withholding
PO Box 3943
Charleston, WV 25339 3943‐
Courier or Overnight Deliveries (ONLY):
West Virginia State Tax Department
Revenue Center / Withholding
1001 Lee Street East
Charleston, WV 25301 1725‐
Email
Christine.D.Stephenson@wv.gov
10
|
 Enlarge image |
WV/IT 105‐
12/2020
If unable to comply with new guidelines…
CD ROM will be permitted for your transition year ONLY
CD ROM must have External Label containing the following:
Name, address and FEIN of sender
Name and telephone number of contact person
Type of information being reported (e.g. W 2) ‐ and tax year
Volume number (if multi volume‐ reports)
FILE NAME MUST BE: w2report.txt or w2report.zip and open to w2report.txt
Your package must include a WV/IT 105‐ Transmitter Summary Report
and WV/IT 103‐ Annual Reconciliation or it will be rejected & returned.
WV/IT 103‐ can be found on our website:
http://tax.wv.gov/Documents/TaxForms/it103.pdf
11
|
 Enlarge image |
WV/IT 105‐
12/2020
West Virginia State Tax Department
W 2‐ Transmitter Summary Report
Tax Year _________
Transmitter Name FEIN
Address Contact Person
City, State, Zip Phone # and Extension
EFW2 Format (512 bytes only)
Data: ‐ W 2
Media: CD Rom
List all employers included in this filing (attach additional sheets if needed)
Employer Name FEIN # of W-2s
* File name must be w2report or w2report.zip. Any other file name will be rejected and returned.
Note: Please complete a separate Media Transmitter Report for each CD ROM. Package CD ROMs appropriately to ensure
against damage during shipping. Mail all completed reports along with Form WV/IT 103 Annual‐ Reconciliation and media to:
Mailing Address: Courier or Overnight Deliveries (ONLY):
West Virginia State Tax Department West Virginia State Tax Department
TAAD/ Withholding Revenue Center / Withholding
PO Box 3943 1001 Lee Street East
Charleston, WV 25339 3943‐ Charleston, WV 25301 1725‐
Do not submit this form unless you are mailing a CD Rom
12
|