West Virginia Form 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.
Hosted by the West Virginia Tax Division at tax.wv.gov. We link the live file rather than mirroring it, so you always get the current revision.
Do you need Form IT-102-1?
- Your employer never sent you a W-2 and will not respond.
- Your employer went out of business before issuing W-2s.
- Your W-2 shows the wrong amount of West Virginia withholding.
When it's due
File it attached to your IT-140 for the year in question.
Where it goes
Attach to your West Virginia personal income tax return. Keep your final pay stub as backup.
Tools that help with this form
Forms that go with IT-102-1
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-104
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.
Starting a job or changing your withholding. This page is a plain-English guide to Form IT-102-1, not tax advice, and it is not affiliated with the West Virginia Tax Division. Deadlines can shift and the state revises forms — always check the official instructions before filing. Back to all West Virginia tax forms.