The paper documents contain information which cannot be transmitted electronically, such as taxpayer signatures.

The West Virginia State Tax Department accepts the following forms and schedules to be transmitted electronically:

• All U.S. Individual Income Tax forms and schedules allowed by the IRS’s Electronic Filing Procedure (IRS Publication 1345)
  
• WV IT-140 West Virginia Long Form
  
• Schedule M Modifications to Adjusted Gross Income
  
• Schedule T Minimum Tax Computation
  
• Form W-2, W-2G, and 1099-R
  
• Form 8379, Injured Spouse Allocation Claim
  
• Form IT-140NRS, Special Nonresident Return

The non-electronic portion of the return consists of the following:

• WV-8453 Individual Income Tax Declaration for Electronic Filing. This form is required for all electronic returns. Taxpayers should retain this document for a minimum of three (3) years from the filing date.
  
• Form W-2, W-2G and copies of the 1099-R with State Withholding.

  These forms must be attached to the back of the WV-8453.
  

  • Schedule H and other supporting schedules and documents requiring signatures. Note: neither the federal nor the state returns need to be attached to the WV-8453 since they are sent electronically.
    
  • WV-140V State of West Virginia Electronic Payment Voucher. This form is for payment of income tax for electronically filed balance due returns. The income tax due must be remitted on or before the tax due date (usually April 15th).
    
  • IT-210 and/or Annualized Income Worksheet. To be filed with all other documents and retained by the taxpayer for a minimum of three (3) years from the filing date.

The following types of returns are excluded from electronic filing for processing year 2003, tax year 2003:

• WV IT-140 NR/PY Nonresident/Part-Year resident
  
• WV IT-140 X Amended Returns
  
• Prior Year returns
  
• Non-calendar year filers
  
• Schedule E returns and returns with schedules or forms attached other than those listed above
  
• Returns on which the filing status on the State return does not match the filing status on the Federal return
  
• Any income tax return reflected in the list of exclusions from Federal electronic filing.

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