West Virginia Form 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.
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 WV-1096?
- You issued W-2Gs with West Virginia backup withholding during the year.
When it's due
Annually, generally alongside your W-2G submission.
Where it goes
West Virginia Tax Division, with W-2G information.
Forms that go with WV-1096
WV-945
Quarterly Return of Backup Withholding of Gambling Winnings
The quarterly return for payers who backup-withhold West Virginia tax from gambling winnings.
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-432
Gambling Withholding and Losses
Explains how West Virginia treats gambling winnings, withholding on them, and the deductibility of losses.
Gambling & backup withholding. This page is a plain-English guide to Form WV-1096, 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.