INSTRUCTIONS: WEST VIRGINIA EMPLOYER'S ANNUAL RETURN OF INCOME TAX WITHHELD (Form IT-101A)

West Virginia employers who withhold less than $600 in state income tax annually, as well as those employing certain domestic and household employees, can document these withheld wages using an annually filed form IT-101A. This form can be found on the website of the West Virginia State Tax Department.

West Virginia Employer's Annual Return Of Income Tax Withheld IT-101A Step 1: At the top of the form, enter your name, street address, city, state, zip code and account number.

West Virginia Employer's Annual Return Of Income Tax Withheld IT-101A Step 2: Enter the end date of the tax year you are filing for and your return due date.

West Virginia Employer's Annual Return Of Income Tax Withheld IT-101A Step 3: If this is an amended return, indicate this with a check mark.

West Virginia Employer's Annual Return Of Income Tax Withheld IT-101A Step 4: On line 1, enter the number of your employees who received wages, tips and other compensation during the tax year.

West Virginia Employer's Annual Return Of Income Tax Withheld IT-101A Step 5: On line 2, enter the total of these wages, tips, and other forms of compensation.

West Virginia Employer's Annual Return Of Income Tax Withheld IT-101A Step 6: On line 3, enter the total of the state income tax withheld from these wages.

West Virginia Employer's Annual Return Of Income Tax Withheld IT-101A Step 7: On line 4, enter the total payments for the tax year.

West Virginia Employer's Annual Return Of Income Tax Withheld IT-101A Step 8: If line 3 is greater than line 4, enter the difference on line 5. If line 4 is greater than line 3, enter the difference on line 6. This is the amount you have overpaid. Indicate with a check mark if you wish to receive a refund. Otherwise, the balance of this overpayment will become a credit on your next return.

West Virginia Employer's Annual Return Of Income Tax Withheld IT-101A Step 9: Part 2 is only for those businesses which have ceased operations and stopped paying wages. If this applies, check the box where indicated and enter the final date on which you last paid wages.

West Virginia Employer's Annual Return Of Income Tax Withheld IT-101A Step 10: Sign and print your name. Give your title and the date.