West Virginia Form WV-945
Quarterly Return of Backup Withholding of Gambling Winnings
The quarterly return for payers who backup-withhold West Virginia tax from gambling winnings.
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-945?
- You operate a casino, track, lottery outlet, or other gambling payer in West Virginia.
- You backup-withheld West Virginia tax from a winner during the quarter.
When it's due
Quarterly, following the schedule set out in the form's instructions.
Where it goes
West Virginia Tax Division.
Forms that go with WV-945
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.
Gambling & backup withholding. This page is a plain-English guide to Form WV-945, 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.