West Virginia individual income tax returns may be filed electronically for the 2021 tax year by utilizing the Federal/State Electronic Filing Program. This program allows you to file both the federal and West Virginia returns in one transmission to the IRS. The state tax data is then subsequently retrieved from the IRS by the West Virginia State Tax Department (hereafter referred to as the "WVSTD").
Electronically filed state returns must be transmitted to the IRS Service Center which supports that state. The Ogden IRS Service Center supports West Virginia for electronic filing. Therefore, the West Virginia electronic return will be transmitted to the Ogden Service Center regardless of the location of the Electronic Return Originator (ERO).
Federal/State electronic filing for West Virginia returns is available to all interested parties who have been accepted into the federal electronic filing program and transmit returns to the IRS Ogden Service Center.
The application process is as follows:
To participate in the Federal/State electronic Filing Program, participants must first be accepted by the IRS. For more information regarding the federal application process, see IRS Publication 1345 and IRS Publication 3112. You may also call the IRS ERO helpline at 1-866-255-0654 or visit http://www.irs.gov/Tax-Professionals/e-File-Providers/Become-an-Authorized-e-file-Provider.
The IRS will provide the WVSTD with the name, address and contact information of each participant as part of the Federal/State program. Upon receipt of the federal acceptance information, participants are automatically approved by the WVSTD. The WVSTD no longer requires a copy of your 8633 and acceptance letter. Participants do not need to register separately.
West Virginia will allow most returns to be filed electronically if they meet the criteria set by the IRS. The following list is not all inclusive, but provides the common types of returns acceptable for electronic filing:
Returns which are excluded or disqualified from electronic filing at the federal level may not be filed electronically at the state level. Additional state exclusions include:
Enter a "Y" on
The West Virginia electronic file is created, released, and transmitted simultaneously with the federal electronic file. The files will be transmitted to the Ogden Service Center, and the state tax data will subsequently be retrieved by the WVSTD. Therefore, no additional steps are required during this stage of processing.
The presence of an electronically filed state return will be indicated by the appearance of the state's standard two-letter postal abbreviation in the state (ST) column of the Electronic Filing Status system.
Once the WVSTD has retrieved the state tax data, an acknowledgment will be issued indicating acceptance or rejection. If you are a service bureau customer,
Returns eligible for West Virginia electronic filing will have Form WV-8453, Declaration for Electronic Filing, included with the completed return. Form WV-8453 should be reviewed thoroughly before it is presented to the taxpayer for explanation and signature. Signatures are required of the taxpayer (and spouse, if applicable) and the ERO. If the ERO is not the paid preparer, then the paid preparer must also sign the form. Form WV-8453 is to be signed and dated before the return is transmitted to the IRS.
It is the responsibility of the ERO to retain Form WV-8453, along with all required schedules, attachments, and information for three years after the return is filed. The following should be attached to Form WV-8453:
If prior to transmitting the return, the ERO has made non-substantive changes to Form WV-8453 (e.g., corrected an address, the spelling of a name, etc.), it is not necessary to have the taxpayer re-sign Form WV-8453. These changes may be made on the face of the signed Form WV-8453 and initialed by the ERO. (Note: These changes should also be made to the return in
Corrections to the return which cause federal AGI to change by more than $25, or the state refund to change by more than $5, will require the taxpayer's new signature.
If errors are found after the return has been transmitted and accepted, Form IT-140, WV Income tax return and Form IT-140 Amend, Amended Return Information, must be filed by mail. Amended returns may not be filed electronically.
Enter an "X" on federal
If an electronically filed return has a balance due, Form WV-140V, Electronic Payment Voucher, will be included in the completed return. The taxpayer should be given Form WV-140V with instructions to mail the voucher, along with payment in full, no later than April 18, 2022. Payments received afterApril 18, 2022 will be subject to late payment penalties and interest. The voucher and payment should be mailed to:
West Virginia is offering direct deposit of state refunds for tax year 2021. Refunds from West Virginia may be deposited either in the same account as the federal refund or in a different account. Direct deposit information may be entered on federal
Payment of a West Virginia balance due return may be made by Electronic Funds Withdrawal (direct debit) for the tax year 2021. Electronic Funds Withdrawal can be made in lieu of mailing payment with voucher. The account debited must be a checking account. The amount owed does not have to be debited from the same account from which federal return balances are paid. The taxpayer can choose the date they want the amount owed withdrawn from their account up to April 15,22. For returns filed after the due date, the withdrawal date must equal the return preparation date. To use this option, enter the applicable information on federal
Taxpayers are advised to wait at least 30 days from the date of acknowledgment before calling the WVDTR to inquire about the status of a refund. The number to call for the Automated Refund Inquiry system is 1-304-344-2068 (after March 1, 2022) or Toll Free 1-800-422-2075 from anywhere in West Virginia. When calling this number, the taxpayer should be prepared to provide the social security number, filing status, and the amount of refund on the face of the return.
Phone: 1-800-739-9998, select option #2, then option #1
Fax: 1-316-612-5830
Form WV-140V
Electronic Filing Helpline
1-304-558-3333
1-800-982-8297
Refund Delays
1-800-422-2075 (within West Virginia)
1-304-344-2068 (after March 1, 2014)
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