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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. Importing W-2 Files via MyTaxes page 8 - 9
7. Contact information page 10
8. CD Rom page 11
9. WV-IT 105 Transmitter Summary page 12
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WV/IT-105
12/2018
What’s New for 2018
West Virginia is now operating on a January 31 due date.
Any employer who uses a payroll service or is required to file a withholding return for 25
or more employees must file electronically.
2018 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/efw/18efw2.pdf#zoom=100
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)
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WV/IT-105
12/2018
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
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WV/IT-105
12/2018
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
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WV/IT-105
12/2018
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.
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WV/IT-105
12/2018
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 "2018"
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
Do Not Enter 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.
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WV/IT-105
12/2018
HOW TO Import a File…
Under “I want to” (Top Right Side)
Click Submit W-2
Click Import
Browse for your file and click Open
Click Import
Click Next (Bottom Right)
Review information for each record
Click Next until you are given the submit bottom
Click Submit
Re Enter your password
Print the confirmation page for your records
HOW TO Manually Enter W-2’s…
*** Required Fields are designated by tiny orange triangle in the upper Left corner ***
Check box for Manual
Click Submit then click Next (same place)
Your Employer information should pre-populate
You can only proceed with one RE record line, if there are multiple RE records/lines
you must delete the extra rows by clicking the red at thexbeginning of the row.
Enter Tax Year “2018” at the end of the row
Click Next
Enter SSN of first employee followed by any information “Required” noted by a tiny orange triangle in the upper
Left corner
You must have an RW and a RS record for each employee
You can use the chevrons across the top to navigate back or use the back button
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WV/IT-105
12/2018
Please review all information and click the button then blue link to “View W-2s” before submitting
There is not an individual printing option available at this time, but choosing to print screen while the
employee is in the window will give you a copy if you need.
Click Submit and re Enter your password
Print conformation page for your records
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WV/IT-105
12/2018
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
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WV/IT-105
12/2018
If unable to comply with new guidelines…
CD ROM will be permitted for a 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
WV/IT-105 is on the following page of this document
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WV/IT-105
12/2018
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
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