What tax forms are required for new hires?

Tax Forms Required for New Hires in West Virginia

When hiring employees in West Virginia, it is essential to collect and submit specific tax forms to ensure compliance with federal and state regulations. Proper handling of these forms supports accurate payroll processing, tax withholding, and reporting.

Federal Tax Forms

• Form W-4 (Employee’s Withholding Certificate): Every new employee must complete Form W-4. This form determines federal income tax withholding amounts from the employee’s paycheck.
• Form I-9 (Employment Eligibility Verification): Employers must verify the employee’s identity and work authorization using Form I-9. While not a tax form, it is critical for compliance with employment eligibility laws.

West Virginia State Tax Forms

• West Virginia WV/IT-104 (Employee’s Withholding Exemption Certificate): New hires must complete this state-specific form to establish state income tax withholding preferences.

Operational Recommendations

• Collect completed W-4 and WV/IT-104 forms before the employee’s first paycheck to ensure accurate tax withholdings.
• Submit new hire reports to the West Virginia New Hire Reporting Center within 20 days of the employee’s start date as required for unemployment insurance and child support enforcement.
• Keep all tax and employment forms securely filed for at least four years to comply with recordkeeping standards.
• Integrate payroll software or automation tools to manage tax form collection, withholding calculations, and reporting efficiently.