West Virginia Form TSD-432
Gambling Withholding and Losses
Explains how West Virginia treats gambling winnings, withholding on them, and the deductibility of losses.
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 TSD-432?
- You had a large gambling win in West Virginia and want to know how it is taxed.
- You are a payer working out your withholding obligation.
When it's due
Reference document — nothing to file.
Where it goes
Nothing to submit.
Forms that go with TSD-432
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-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.
Gambling & backup withholding. This page is a plain-English guide to Form TSD-432, 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.