W. Va. Code R. § 110-10F-3

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

Section 110-10F-3 - Payments by Electronic Funds Transfer (EFT)

3.1. For taxable years or reporting periods beginning on or after January 1, 2004, designated EFT taxpayers shall remit tax payments to the Department by EFT as required by this rule. A determination of which taxpayers are required to remit tax payments by EFT is made by the Department, on a tax type basis, and is based on the payments made during the lookback period. The threshold amount determines if the taxpayer is subject to the EFT tax payment requirements of this rule. Not with standing the requirements of this rule, a taxpayer is not required to remit tax payments to the Department by EFT if making such a payment would violate state or federal law or if such payment is impossible for practical reasons, as determined by the Tax Commissioner.

3.2. The threshold amount is $100,000.00 in tax liability per tax type per taxable year or reporting period beginning on or after January 1, 2004, subject to subdivisions 3.2.a, 3.2.b, 3.2.c, 3.2.d, 3.2.e and 3.2.e 3.2.f of this subsection.

3.2.a. For tax years beginning on or after January 1, 2013, the threshold amount for determining whether a taxpayer shall pay electronically is $50,000 in tax liability paid for a single tax type in the immediately preceding tax year: Provided, That for tax years beginning on or after January 1, 2013, any taxpayer that pays more than $50,000 for any tax type in the immediately preceding tax year shall electronically pay the taxes for all tax returns filed;

3.2.b. For tax years beginning on or after January 1, 2014, the threshold amount for determining whether a taxpayer shall pay electronically is $25,000 in tax liability paid for a single tax type in the immediately preceding tax year: Provided, That for tax years beginning on or after January 1, 2014, any taxpayer that pays more than $25,000 for any tax type in the immediately preceding tax year shall electronically pay the taxes for all tax returns filed;

3.2.c. For tax years beginning on or after January 1, 2015, the threshold amount for determining whether a taxpayer shall pay electronically is $10,000 in tax liability paid for a single tax type in the immediately preceding tax year: Provided, That for tax years beginning on or after January 1, 2015, any taxpayer that pays more than $10,000 for any tax type in the immediately preceding tax year shall electronically pay the taxes for all tax returns filed;

3.2.d. For tax years beginning on or after January 1, 2016, the threshold amount for determining whether a taxpayer shall pay electronically is $25,000 in tax liability paid for a single tax type in the immediately preceding tax year: Provided, That for tax years beginning on or after January 1, 2016, any taxpayer that pays more than $25,000 for any tax type in the immediately preceding tax year shall electronically pay the taxes for all tax returns filed;

3.2.e. Tax Commissioner may determine the tax types for which electronic payment of taxes is not required. For tax years beginning on or after January 1, 2019, the threshold amount for determining whether a taxpayer shall pay electronically is $50,000 in tax liability for a single tax type in the immediately preceding tax year: Provided, That for tax years beginning on or after January 1, 2019, any taxpayer that pays more than $50,000 for any tax type in the immediately preceding tax year shall electronically pay the taxes for all tax returns filed;

3.2.f. Tax Commissioner may determine the tax types for which electronic payment of taxes is not required.

3.3. Once taxpayers are notified by the Department that they are required to make EFT payments for a tax type, they shall comply with this rule unless and until released from that obligation by the Department.

3.4. The Department shall make an annual identification of those taxpayers who are required to make payments in accordance with this rule on a tax type basis. A taxpayer may be required to make payments for one type of tax in accordance with the procedures stated in this rule, yet may not be liable to make payments for another type of tax in accordance with those procedures.

3.4.a. The Department shall notify the identified taxpayers of their requirements to file or pay, pursuant to this rule, at their last known address of record prior to the first payment required by EFT.

3.4.b. The Department shall provide the identified taxpayers with forms, procedures and instructions necessary to register and make payments for the appropriate taxes by EFT and an explanation of the payment options available to the taxpayer.

When taxpayers register to make payment by EFT, they shall select a payment option.

3.4.c. The Department shall provide technical assistance and guidance to identified taxpayers concerning the payment of taxes through EFT. Taxpayers may call Taxpayer Services from 8:00 a.m. through 4:30 p.m. Eastern Time, Monday through Friday, with the exception of State holidays.

W. Va. Code R. § 110-10F-3