Do I need West Virginia Form IT-105?

The file layout for submitting W-2 data to West Virginia electronically. You need it if: You are submitting W-2s electronically rather than on paper. You are building or configuring a payroll export for West Virginia.

West Virginia Form IT-105

Electronic Media Specifications for W-2

The file layout for submitting W-2 data to West Virginia electronically.

Download official IT-105 PDF ↗

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-105?

You are submitting W-2s electronically rather than on paper.
You are building or configuring a payroll export for West Virginia.

When it's due

Reference document — the W-2 submission it governs is generally due January 31.

Where it goes

Nothing to submit; specification for your W-2 file.

Forms that go with IT-105

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.

IT-103

West Virginia Withholding Year End Reconciliation

Reconciles everything you withheld and remitted during the year against the W-2s you issued.

If you run payroll. This page is a plain-English guide to Form IT-105, 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.