W. Va. Code R. § 110-21-72

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

Section 110-21-72 - Information Statement For Employee

72.1. General. - Every employer required to deduct and withhold tax under the West Virginia Personal Income Tax Act from the wages of an employee, or who would have been required to deduct and withhold tax if the employee had claimed no more than one withholding exemption, shall furnish to each such employee on or before February fifteenth (15th) of the year succeeding the taxable year a West Virginia withholding tax statement. If an individual's employment is terminated before the close of the taxable year, the employer is required to furnish the employee a West Virginia withholding statement on the date of the last payment of wages to such employee.

72.2. Information Required On Withholding Statement.-The West Virginia withholding tax statement must contain the following information:

(1) The employer's name, address, and identification number.

(2) The employee's name, complete address and social security account number.

(3) The employee's total West Virginia wages before payroll deductions, i.e., all wages paid residents, or all wages earned in West Virginia by nonresidents.

(4) The total amount of West Virginia income tax withheld, if any, from the employee's wages.

(5) The employee's total wages for federal tax purposes, if different from wages for West Virginia tax purposes.

(6) The total amount of federal income tax withheld, if any, from the employee's wages.

W. Va. Code R. § 110-21-72