W. Va. Code R. § 110-10D-9

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-10D-9 - Electronic filing required for certain persons

9.1. W. Va. Code § 11-10-5z(a) mandates electronic filing for taxes administered under W. Va. Code § 11-10-1et seq. for tax years beginning on or after January 1, 2009, for those Taxpayers that had annual remittance of any single tax equal to or greater than $100,000 during the immediately preceding taxable year: Provided, That for tax years beginning on or after January 1, 2013, electronic filing is mandated for all taxes administered under W. Va. Code § 11-10-1et seq. for those Taxpayers that had annual remittance for any single tax type equal to or greater than $50,000 during the immediately preceding taxable year: Provided however. That for tax years beginning on or after January 1, 2014, electronic filing is mandated for all taxes administered under W. Va. Code § 11-10-1et seq. for those Taxpayers that had annual remittance for any single tax type equal to or greater than $25,000 during the immediately preceding taxable year: Provided further. That for tax years beginning on or after January 1, 2015, for any returns required to be filed prior to January 1, 2016, electronic filing is mandated for all taxes administered under W. Va. Code § 11-10-1et seq. for those Taxpayers that had annual remittance for any single tax type equal to or greater than $10,000 during the immediately preceding taxable year and for any returns required to be filed on or after January 1, 2016, electronic filing is mandated for all taxes administered under W. Va. Code § 11-10-1et seq. for those Taxpayers that had annual remittance for any single tax type equal to or greater than $25,000 during the immediately preceding taxable year: and Provided further, That the Tax Commissioner shall have the authority to determine the tax types for which electronic filing is not required. W. Va. Code § 11-10-5z states that "The Tax Commissioner shall implement the provisions of W. Va. Code § 11-10-5z using any combination of notices, forms, instructions and rules that he or she determines necessary." The Tax Commissioner hereby deems it necessary to phase in this W. Va. Code § 11-10-5z electronic filing mandate over a time span which aligns with development and implementation by the Tax Department of computer systems and tax administration systems currently in progress.

9.1.a. Implementation of the §11-10-5z electronic filing provision will be phased in over a period of time based on the ability of the Tax Department to accept electronic filings for the taxes administered under W. Va. Code § 11-10-1et seq.

9.2. Unless otherwise specifically required by the Tax Commissioner, and subject to the technical requirements of the Tax Department, taxpayers subject to the requirements of W. Va. Code § 11-10-5z, may voluntarily file required returns electronically for tax years beginning January 1, 2009.

9.3. Unless otherwise specifically required by the Tax Commissioner, taxpayers subject to the requirements of W. Va. Code § 11-10-5z, that are required to file a return with attached schedules, shall provide the information in the return electronically, and shall retain the attached schedules for their records for a period of no less than three years. The Tax Commissioner may require paper returns or schedules or both to be submitted for specified taxes, in lieu of electronic filings, as the Tax Commissioner may from time to time require.

9.3.a. Unless otherwise specifically required by the Tax Commissioner, for tax years beginning January 1, 2011, taxpayers with a total annual remittance for any single tax equal or greater than $100,000 during the immediately preceding taxable year shall file electronically all returns for taxes administered under W. Va. Code § 11-10-1et seq.: Provided, That for tax years beginning on or after January 1, 2013, electronic filing is mandated for all taxes administered under W. Va. Code § 11-10-1et seq. for those Taxpayers that had annual remittance for any single tax type equal to or greater than $50,000 during the immediately preceding taxable year: Provided however, That for tax years beginning on or after January 1, 2014, electronic filing is mandated for all taxes administered under W. Va. Code § 11-10-1et seq. for those Taxpayers that had annual remittance for any single tax type equal to or greater than $25,000 during the immediately preceding taxable year: Provided further. That for tax years beginning on or after January 1, 2015, for any returns required to be filed prior to January 1, 2016, electronic filing is mandated for all taxes administered under W. Va. Code § 11-10-1et seq. for those Taxpayers that had annual remittance for any single tax type equal to or greater than $10,000 during the immediately preceding taxable year and for any returns required to be filed on or after January 1, 2016, electronic filing is mandated for all taxes administered under W. Va. Code § 11-10-1et seq. for those Taxpayers that had annual remittance for any single tax type equal to or greater than $25,000 during the immediately preceding taxable year: and Provided further, That the Tax Commissioner shall have the authority to determine the tax types for which electronic filing is not required. The Tax Commissioner may require paper returns or schedules or both to be submitted for specified taxes, in lieu of electronic filings, as the Tax Commissioner may from time to time require.

9.4. An income tax preparer that files more than 25 tax returns using tax preparation software is required to file those returns electronically.

9.4.a. Taxpayer election not to file electronically. A taxpayer may elect not to file electronically. To opt-out of filing electronically, the taxpayer shall complete the Taxpayer Opt-out Form which is to be retained by the income tax preparer for a period of three (3) tax years immediately succeeding the tax year for which the Taxpayer Opt-out Form was signed. For tax years beginning on or after January 1, 2011, the income tax preparer shall indicate on the taxpayer's return that the taxpayer elected to opt-out of the electronic filing requirement. The opt-out form shall be signed under penalty of perjury and be in a form as prescribed by the Tax Commissioner.

9.4.b. Technical inability for income tax preparers (hardship). The Tax Commissioner has the authority to waive the requirements for filing electronically upon finding that the income tax preparer is technically unable to comply. The income tax preparer shall request a waiver in writing and clearly demonstrate the nature of the technical inability. The Tax Commissioner shall respond to the request for a waiver within 45 days of receipt. The Waiver Request Form will be signed under penalty of perjury and be in a form as prescribed by the Tax Commissioner.

W. Va. Code R. § 110-10D-9