West Virginia Tax Division Releases Income Tax Forms WV IT-104, WV/IT-104NR

The West Virginia Tax Division March 1 released revised corporate income and individual income tax Forms WV IT-104, Employee’s Withholding Exemption Certificate, and WV/IT-104NR, Certificate of Nonresidence, with instructions for each form. The instructions include: 1) taxpayers must complete Form WV IT-104 and present it to their employers to avoid any delay in adjusting the amount of state income tax to be withheld from their wages; 2) taxpayers may be subject to a penalty on the tax owed to the state if the form is incomplete; 3) married taxpayers who are working and filing a joint income tax return may ...