West Virginia Tax Forms
All 28 West Virginia payroll and income tax forms, grouped by the situation that sent you looking. Every link goes straight to the official PDF on tax.wv.gov — and each form has a page explaining, in plain English, whether you actually need it.
Need the IT-104 filled in?Our IT-104 generator works out your allowances and produces a completed, signature-ready PDF. Free, no sign-up, and nothing you type leaves your browser.
Starting a job or changing your withholding
The forms you hand to your employer's payroll department. These never get mailed to the state — your employer keeps them on file.
IT-104Auto-fill
Employee's Withholding/Exemption Certificate
Tells your employer how much West Virginia income tax to take out of each paycheck. It is the state's equivalent of the federal W-4.
IT-104NRAuto-fill
Certificate of Nonresidence in West Virginia
Stops West Virginia withholding entirely for commuters who live in a reciprocal state, and for qualifying military spouses.
IT-104.1
Low-Income Earned Income Exclusion Election Out-Of-State Withholding Instructions
Lets a low-income West Virginia resident working out of state elect the earned income exclusion and stop WV withholding on those wages.
IT-102-1
Affidavit of West Virginia Income Tax Withheld by Employer
Lets you claim credit for West Virginia tax that was withheld from your pay when you cannot produce a W-2 to prove it.
Filing your West Virginia return
Annual return, estimated payments, extensions, and the worksheets that go with them. These do go to the Tax Division.
IT-140
West Virginia Personal Income Tax Return
The annual West Virginia income tax return, published together with its instruction booklet and every supporting schedule.
IT-140 ES
Individual Estimated Income Tax Payment
The quarterly voucher for people whose income has no West Virginia withholding behind it.
IT-140ESI
Instructions for Making Estimated Tax Payments
The instruction sheet for IT-140 ES — how to work out each instalment and how to avoid an underpayment penalty.
IT-210
Worksheet — Underpayment of Estimated Tax by Individuals
Works out whether you owe a penalty for underpaying during the year, and can reduce or eliminate it if your income was uneven.
WV/4868
Application for Extension of Time to File
Buys you more time to file the return. It does not buy more time to pay — interest and penalty still run from the original due date.
TSD-418
Personal Income Tax Filing Tips
The Tax Division's own list of the mistakes that most often delay a West Virginia refund.
If you run payroll
Withholding tables, periodic returns, payment vouchers, and year-end reconciliation for West Virginia employers.
IT-100.2.A
Tables for Percentage Method of Withholding
The percentage-method withholding tables — the formula payroll software uses to compute West Virginia withholding.
IT-100.2.B
Employer's Withholding Tax Tables - Table Method of Withholding
The wage-bracket tables — look up gross wages and exemptions, read the withholding amount off the grid.
IT-101A
West Virginia Employer's Annual Return of Income Tax Withheld
The annual withholding return, for employers whose withholding is small enough that the state assigned them annual filing.
IT-101Q
Employer's Quarterly Return of Income Tax Withheld
The quarterly withholding return for employers on a quarterly filing frequency.
IT-101V
Employer's West Virginia Income Tax Withheld
The payment voucher that accompanies a withholding remittance when you are not paying electronically.
IT-103
West Virginia Withholding Year End Reconciliation
Reconciles everything you withheld and remitted during the year against the W-2s you issued.
IT-105
Electronic Media Specifications for W-2
The file layout for submitting W-2 data to West Virginia electronically.
IT-105.1
Electronic Media Specifications for 1099 and W-2G
The file layout for submitting 1099 and W-2G data to West Virginia electronically.
TSD-381
Withholding Information for Employers
The Tax Division's plain-language overview of West Virginia employer withholding obligations — the best single starting point for a new employer.
Nonresidents selling West Virginia real estate
West Virginia withholds 2.5% of the sale price when a nonresident sells property here. These forms reduce, refund, or report that withholding.
NRAE
Application for Certificate of Full or Partial Exemption
Applies to reduce or eliminate the 2.5% withholding on a nonresident's West Virginia property sale, before closing.
NRER
Application for Early Refund of Withholding on Sales of Real Property by Nonresidents
Gets the over-withheld amount back before the next filing season, instead of waiting to claim it on a return.
NRSR
Return of Income Tax Withholding for Nonresident Sale of Real Property
The return the closing agent files to remit the tax withheld from a nonresident seller.
RC
Certification of Exemption from Withholding upon Disposition of West Virginia Real Estate
The seller's certification that no withholding is required — typically because the seller is in fact a West Virginia resident.
TSD-389
Withholding Requirements for Sales of Real Property by Nonresidents
The overview explaining when the 2.5% nonresident withholding applies and which of the four forms above you need.
Gambling & backup withholding
For payers of gambling winnings who have to withhold and remit West Virginia tax.
WV-945
Quarterly Return of Backup Withholding of Gambling Winnings
The quarterly return for payers who backup-withhold West Virginia tax from gambling winnings.
WV-945V
Backup Withholding Payment Voucher
The payment voucher that accompanies a WV-945 remittance.
WV-1096
Annual Summary and Transmittal of W-2G Backup Withholding on Certain Gambling Winnings
The annual transmittal summarising the W-2Gs you issued and the tax you withheld.
TSD-432
Gambling Withholding and Losses
Explains how West Virginia treats gambling winnings, withholding on them, and the deductibility of losses.
Forms are hosted by the West Virginia Tax Division and linked directly rather than mirrored here, so you always get the current revision. This directory is a plain-English guide, not tax advice — check the form's own instructions, or ask a tax professional, before you file.