Going Into Business in West Virginia - West Virginia Department of ...

Finding and Hiring Employees
Form I-9. You must verify that each new employee is legally eligible to work in the United States. Both
you and the employee must complete the U.S. Citizenship and Immigration Services (USCIS) Form I-9,
Employment Eligibility Verification required by the Immigration Reform and Control Act of 1986. All
U.S. employers are responsible for completion and retention of Form I-9 for each individual they hire
for employment in the United States. This includes citizens and non-citizens. On the form, the employer
must verify the employment eligibility and identity documents presented by the employee and record
the document information on the Form I-9. A Form I-9 may be obtained by contacting the Citizenship
and Immigration Services at (800) 375-5283 or visiting their Web site at www.uscis.gov and clicking on
Forms. You can get the form from USCIS offices or from the USCIS Web site at www.uscis.gov then click
on Forms. Call the USCIS at 1-800-375-5283 for more information about your responsibilities.
Form W-4. Each employee must fill out Form W-4, Employee’s Withholding Allowance Certificate. You
will use the filing status and withholding allowances shown on this form to figure the amount of income
tax to withhold from your employee’s wages.
The State Tax Department has policies on the filing and remitting of income tax withheld. The due dates
for returns and payments closely follow the IRS schedule.
Employers will receive a booklet containing 12 remittance vouchers, one for each monthly payment
that must be remitted to the West Virginia Tax Department. The Tax Department encourages the use
of https://mytaxes.wvtax.gov/ to make these payments as opposed to sending the vouchers and
payment through the mail. Employers who file a quarterly return for 250 or more employees must file
electronically.
Employers will receive quarterly returns separate from the booklet. Again, the Tax Department
encourages the use of https://mytaxes.wvtax.gov/ to file these returns instead of sending them in
the mail.
Employers must continue to file an annual reconciliation of West Virginia Personal Income Tax Withheld
(Form WV/IT-103) together with Tax Division copies of all withholding tax statements for that preceding
calendar year. The reconciliation must be filed separately from the employer’s quarterly return.
Visit www.wvtax.gov/withholdingTaxForms.html and choose WV/IT-105-Specifications for filing
W-2 forms electronically. Employers who are filing for 250 or more employees are required to file
electronically.
Employers who withhold less than $600 annually or employ certain domestic and household employees
will continue to file the annual return and pay the withheld amount annually, and are not required to file
a quarterly return.
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