West Virginia Payroll Tax and Registration Guide
Companies who pay employees in West Virginia must register with the WV State Tax Department for an Employer Account Number and an Unemployment Compensation Account Number. Apply online to receive both numbers.
Account Number(s) Needed:
Companies who pay employees in West Virginia must register with the WV State Tax Department for an Employer Account Number and an Unemployment Compensation Account Number. Apply online to receive both numbers.
West Virginia Department of Revenue Employer Account Number: 999999999 (8/9 digits)
- Apply online at the Business for West Virginia portal to receive an Employer Account Number within 3 days.
- Find an existing Employer Account Number:
- on Form WV /IT-101Q, Employer’s Quarterly Return of Income Tax Withheld.
- visit the WV State Tax Department via the contact page.
Workforce West Virginia Unemployment Compensation Account Number: 0000099999 (10 digits)
- Apply online at the Business for West Virginia to receive the UC Account Number within 2 weeks.
- Find an existing UC Account Number:
- on Form WVUC-A-154, Employer’s Quarterly Contribution Report.
- visit the Workforce WV contact page.
Required Payroll Documentation:
Withholding
- WV IT-101 (Employer’s West Virginia Income Tax Withheld Payment Voucher): This is a good report to use to balance WV tax withheld for prior periods. You can also use a payroll report that contains Employee Wages and withheld amounts to help balance prior quarters.
Unemployment
- WVUC-A-154-A / WVUC-A-154 (West Virginia Unemployment Compensation Contribution Report and Wage Report): This report is a good source of information to use to balance Employee Total Wages Paid and employer contribution amounts paid for prior quarters.
Third Party Access /POA Needed:
- No
Local Income Taxes Imposed:
- Yes
State Resources:
Visit state resources for specific tax rates and wage details:
Dept. of Revenue for withholding taxes
Workforce West Virginia for unemployment taxes
