West Virginia Income Tax and Withholding

Periodic Returns. Form IT-101 — monthly by 20th day of following month (by January 31 for December returns) if employer withholds $100 or more per month; quarterly by last day of month following end of quarter if employer withholds less than $100 per month; annually by January 31 if employer withholds less than $25 per quarter and less than $100 for year.

Annual Reconciliation Returns. Form IT-103 due February 28.

Timely Filing. The due date for filing withholding tax returns when the due date for filing falls on a Saturday, Sunday, or legal holiday would change to the next working day. Returns are deemed timely filed if postmarked on the day due.