What payroll forms do employers need to file?

Payroll Tax Forms Employers Must File in West Virginia

Employers operating in West Virginia need to stay compliant with federal and state payroll tax filing requirements. Proper filing ensures accurate tax withholding, reporting, and payment for employees.

Federal Payroll Tax Forms

• Form W-4: Used by employees to indicate their federal income tax withholding preferences. Employers collect and maintain these forms.
• Form 941: Quarterly federal tax return reporting income taxes withheld, Social Security, and Medicare taxes.
• Form 940: Annual federal unemployment tax (FUTA) return.
• Form W-2: Annual wage and tax statement provided to employees and the Social Security Administration.
• Form W-3: Transmittal form submitted to the SSA along with W-2 forms.

West Virginia State Payroll Tax Forms

• WV/IT-140: Individual income tax return form for employees (employers facilitate withholding but employees file this).
• West Virginia Employer’s Withholding Tax Return (Form WV/IT-103): Employers file this quarterly or annually to report withheld state income taxes.
• Unemployment Insurance Tax Report: Employers must file quarterly reports with the West Virginia Division of Unemployment Compensation to report wages and pay unemployment insurance taxes.
• New Hire Reporting: Employers must report newly hired or rehired employees to the West Virginia New Hire Reporting Center within 20 days of hire.

Operational Considerations

• Timely Filing: Ensure all federal and state forms are filed by their respective deadlines to avoid penalties.
• Accurate Recordkeeping: Maintain detailed payroll records including tax filings, employee withholdings, and payments for at least four years.
• Automation Tools: Consider payroll software that integrates federal and West Virginia tax form generation and e-filing to reduce errors and save time.
• Employee Classification: Properly classify workers as employees or independent contractors to determine correct tax withholding and reporting requirements.

As of 2026, always verify with the West Virginia State Tax Department and the IRS for any updates to payroll tax forms or filing procedures.