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WV/IT-105.1
12/2018
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WV/IT-105.1
12/2018
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WV/IT-105.1
12/2018
Table of Contents
1. What’s New page 3
2. Media Types page 3
3. Record Format page 3
4. Record Delimiter page 4
5. MyTaxes page 4
6. Importing 1099 & W-2G Files page 5
7. Manually Adding 1099 & W-2G Information page 5
8. CD ROMs page 6
9. General Information page 6
10. Contact Information page 7
11. Sample of WV IT 103 Annual Reconciliation page 7
12. WV/IT-105 Transmitter Summary page 8
File your WV/IT-103 Year End Reconciliation on MyTaxes
Find it under Withholding Tax, Dec 31 Return List st
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WV/IT-105.1
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
Tabs have been added to MyTaxes for easier navigation and error
correction.
FILING 1099’S & W-2 G’S IS REQUIRED ONLY WHEN THERE IS WV TAX WITHHELD
Please review the most current version of the 2018 IRS Publication 1220 at
https://www.irs.gov/pub/irs-pdf/p1220.pdf
Media Types
2018 1099 & W-2G – file on MyTaxes
Prior year – CD Rom
Record Format
Character set must be ASCII.
All non-numeric data must be uppercase.
Record delimiter must be carriage return and line feed.
All records must be 750 bytes in length.
RECORD RECORD MEDIA SPECIFIC INSTRUCTIONS
TYPE DESCRIPTION POSITIONS
T TRANSMITTER 1-750 Follow IRS specifications
RECORD
A PAYER RECORD 1-750 Follow IRS specifications
B PAYEE RECORD 1-750 Follow IRS specifications
B PAYEE RECORD 723-734 State Income Tax Withheld for Form 1099-MISC, 1099-R, &
W-2G.
C END OF PAYER 1-750 Follow IRS specifications
RECORD
F END OF 1-750 Follow IRS specifications. THIS RECORD INDICATES THE
TRANSMISSION END OF FILE. IT MUST BE THE LAST RECORD ON THE
FILE, APPEARING ONLY ONCE. NO DATA GETS
PROCESSED AFTER THE CODE 'F' RECORD
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WV/IT-105.1
12/2018
Record Delimiters
A record delimiter must follow each record in the file except for the last record.
The record delimiter must consist of two characters, and those characters must
be carriage return and line feed (CR/LF). Make sure each record is exactly 750
characters by adding spaces at the end as needed. The carriage return character
and the line feed character must be placed in positions 751 and 752,
respectively.
DO NOT
Place a record delimiter before the first record
Place more than one record delimiter i.e., more than one carriage /
line-feed combination, following a record
Place record delimiters after a field within the record
MyTaxes
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. In addition 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 of your tax
accounts that are available on MyTaxes.
If you have any issues or questions, please contact:
Christine.D.Stephenson@wv.gov
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WV/IT-105.1
12/2018
Importing 1099 & W-2G Files
Log into MyTaxes
I Want To… (Upper right corner)
Click Submit 1099
Click Import (Upper right corner)
Click Browse to locate your file to submit. (Must have (.txt) extension)
Click Open
Click Import
Click Submit (upper right corner)
Print the conformation page for your records
(If you did not receive a Confirmation page, your file has NOT been submitted)
Manually Adding 1099 & W-2G Information
(Not recommended for more than 10 forms)
1. Log into MyTaxes and locate I Want to… (upper right corner)
2. Choose Submit 1099
3. Check box for Manual Input of Forms
4. Select Add Transmitter Record
Complete Required Information
Click “OK”
5. Select Add Payer Records
Complete Required Information
Click “OK”
6. Select Add 1099 Records by Type
Locate Blue Hyperlink with RED !( ) To Complete Form
Click “OK”
7. Repeat Steps 5 & 6 for All 1099s of Each Type (To add a new record of the SAME
type, click the add-record tab at the top of the screen).
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WV/IT-105.1
12/2018
Note: If Transmitting More Than One Type of 1099 Repeat Steps 5 & 6
8. If you have entered 1099 records with state tax withholdings select “Add State
Controls”, enter the Payer EIN, return type and state for each payer with 1099 records
indicating state tax withholdings.
9. Click “OK”
10. Click “SUBMIT”
11. Re-enter password and click “OK”
12. Print page for your records
(If you did not receive a Confirmation page, your file has NOT been submitted)
CD ROMs
MUST include a WV/IT-105.1 Transmitter Summary Report (Page 8) and
WV/IT-103 Annual Reconciliation (Page 7)
CD ROMs 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. 1099) and tax year
Volume number (if multi-volume reports)
File name must be 1099report.txt or 1099report.zip
and open to file name 1099report.txt.
General Information
1099S AND W-2GS ARE REQUIRED ONLY WHEN THEY REFLECT WEST IRGINIAV
WITHHOLDING.
Information returns of any one type for 25 or more payees must be submitted on
electronic media following the specifications set forth by the IRS in Publication
1220.
All files submitted to the state of West Virginia MUST be in text (.txt) format.
All files MUST contain record delimiters.
ALL FORMS -Transmitter “T” Record, Payer “A” Record, and Payee B” Record;
Payment Year, Field Positions 2-5, must be updated with the four-digit reporting
year (2018), unless reporting prior year data.
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WV/IT-105.1
12/2018
Electronic media must be postmarked by January 31. If you are unable to make
this deadline, you may submit a written request for extension of time for filing
WV/IT-103. Your request must be postmarked by January 31.
It is imperative that the files submitted have a contact phone number and email
address entered in the appropriate positions. Failure to include correct and
complete contact information may result in the rejection of your submission by
the State of West Virginia.
Enclose a completed Form WV/IT-105.1 Transmitter Summary and a
completed Form WV/IT-103 Annual Reconciliation, for each payer’s record
that is included on the media.
The State of West Virginia does not participate in the Combined Federal/State
Filing Program.
You will find the WV/IT-103 located here:
https://tax.wv.gov/Documents/TaxForms/it103.pdf
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
If you have any issues or questions, please contact:
Christine.D.Stephenson@wv.gov
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WV/IT-105.1
12/2018
West Virginia State Tax Department
Transmitter Summary Report
Tax Year _________
Transmitter Name__________________________ FEIN_____________________________
Address__________________________________ Contact___________________________
City, State & Zip___________________________ Phone____________________________
Media: CD Rom
List all payers included in this filing (attach additional sheets if needed)
Name FEIN # of forms
* File name must be 1099report.txt or 1099report.zip and open to 1099report.txt. Any other file
name will be rejected and returned.
Note: For each CD ROM submitted, please complete a separate Media Transmitter Report.
To ensure against damage during shipping package CD ROMs appropriately.
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
Email: Christine.D.Stephenson@wv.gov
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