West Virginia registration and tax info

Payroll blocked? Check out our payroll blocked troubleshooting tips article.

How to pay employees in a new state: get registered

To pay employees in a state where you’ve never operated or paid people before, you must register with the relevant state tax agencies. This lets you pay and file the taxes you and your employees are liable for.

Watch this quick tutorial to learn more.

Let us register for you

Gusto partners with CorpNet to help you register your business in new states.

How it works

Once a work address has been added in a new state and a new employee has been hired and assigned a work address in that state, you can get registration assistance in Gusto.

Pricing varies by state—get started below and during step 4, you'll review the price, process, and estimated timeline to completion.

Here’s a snapshot of the process:

We’ll collect some basic business information from you.
Gusto and CorpNet will check the information for accuracy.
Your registration application(s) are usually submitted within 3-5 business days.
Check the mail for registration info—the state will typically send your tax account numbers and rates to you directly.

CorpNet can walk you through entering any info that they themselves do not enter in Gusto on your behalf.

Get started with state tax registration

Sign in to Gusto as an admin.
Click the Taxes & compliance section and select Tax setup.
Under “[State name] Tax Setup”, click Have us register for you.
- The state you want to register in will only appear in this location once a work address has been added in a new state and an employee has been assigned a work address in that state.
Review the price, process, and estimated timeline to completion.
- We will not charge you the registration service fee until you send us your order.
Click Continue.
Answer a couple eligibility questions.
- Note: Gusto can only register for you if you don't yet have a state account already.
Click Save & continue.
Enter some company information.
- We’ll pre-populate the information we already have.
Click Save & continue.
Tell us about your responsible party–this is the person who is to be held accountable for the company’s good standing and a point of contact within the organization for tax purposes.
- If you're a nonprofit and run into any issues, check out our FAQ section below for more information.
Click Save & continue.
Enter some state-specific operational information.
Click Save and continue.
Review all information thoroughly–if any information is incorrect, it may delay the process.
- Heads up: State and local agencies may charge additional fees and increase the estimated turnaround time shown. CorpNet will let you know if that happens.
Check the box to acknowledge all info is accurate and you agree to the Terms of Service.
Click Send registration order.

After you send your order, we’ll email you with status updates and add your order total to your next monthly invoice.

Check the status of your order

When your order is complete, you’ll receive emails from both Gusto and CorpNet. They’ll detail the next steps which include:

Reviewing registration details
Any other state-specific instructions

Before your order is completed, you can use the link in the state registration confirmation email from Gusto to check the status of your order.

You can also check the status in your Gusto account:

Head to the Taxes & compliance section and select Tax setup.
Scroll to the state's headline.
Click Check the status of your registration.

Cancel your order

If your order is still in progress, you can cancel from your Gusto account:

Head to the Taxes & compliance section and select Tax setup.
Scroll to the state's headline.
Click Check the status of your registration.
On the right-side of the page, under "Changed your mind?", click Cancel your order.
Let us know why you're canceling.
Click Cancel your order.

If you were already charged, you'll automatically receive a refund within a few business days.

FAQs

Q: Can I run payroll for my employees before my registration is complete?

A: Not in most cases—you typically need to have a withholding account number and required tax rate(s) in Gusto before you can run payroll.

If you’re registering in a state where there is no income tax withheld, you can use the state-specific “new employer rate” in this article until you receive your company-assigned rate from the agency.

Q: Can I use Gusto to register in a new state if I don't have a Federal Employer Identification Number (FEIN) yet, or if the business is undergoing a merger or acquisition?

A: No–you must have a FEIN entered in Gusto to order a state tax registration.

If your company is going through a merger or being acquired, CorpNet cannot assist with registration. Work with your tax advisor and state agencies directly to navigate this change and register your business.

Q: Where can I see all my tax information?

A: You can see all tax details in the following locations:

Gusto–head to the Taxes & compliance and select Tax setup, and scroll to the applicable state tax setup.
CorpNet–create a CorpNet account and login at any time to review information.
State online account–once you’ve gained access to your agency accounts, your tax details will also be available there.
Some agencies issue tax details by mail. If this is the case, CorpNet will notify you, and you'll need to enter this information into Gusto directly.

Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.

Q: What if I'm not liable for unemployment yet (referring to the minimum wage threshold in some states)?

A: In order for CorpNet to start the registration process for an unemployment account number before you're liable, you can:

Use today’s date as the first date the employee(s) in the new state will be paid.
Enter the start date of the quarter you expect the employee(s) to first make $1500.

Q: Can I register with CorpNet if the responsible party is based internationally and does not have an ITIN/SSN?

A: CorpNet may be able to assist directly—reach out to [email protected] or call 1(888) 449-2638.

Q: My company is a nonprofit—why can't I enter 0% in the responsible party section, or add a commercial owner?

A: Some states have a 1% minimum for the responsible party ownership percentage. Those states are: ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI. Registration orders will need to be placed directly through CorpNet, outside of Gusto, or you'll need to register directly with the agency yourself.

Some states require that an individual owner be listed on the account. If you're a non-profit and not sure how to proceed, contact CorpNet directly at [email protected] or call 1(888) 449-2638.

Q: Does CorpNet help with state tax account closures?

A: No—you'll need to close the tax account on your own.

Click the dropdowns below to learn how to register for income and unemployment tax in West Virginia—includes information about local taxes.

West Virginia tax agencies

West Virginia State Tax Department – income tax withholding
WorkForce West Virginia – unemployment tax

Income tax (withholding) account registration

Before you can get a West Virginia tax withholding account number, you must register to do business in the state first—more information about the end-to-end process can be found here.

You can register for a withholding account online or by mail. Here's when you'll get your withholding tax account number, based on how you choose to register:

Online—you'll receive your tax account number 1 week after registering online.
By mail—you'll receive your tax account number within a few weeks after registering by mail.

Keep these timelines in mind when planning your first payroll in this state. To learn more about withholding, check out the agency's help page.

Register for income tax online

Head to the WV One Stop Business portal to get started.
Scroll to the "Online Registration" headline, and click One Stop Business Portal.
Scroll to "Not yet registered?" and click Create an account here.
Enter any required information, then click Register in the bottom-right of the page.
Once you've completed registration with the agency, we recommend authorizing Gusto as your third-party agent so we can help troubleshoot any tax issues.

Enter the tax account information in Gusto

Once a valid West Virginia work address has been added in Gusto for one or more employee(s), you can add your tax account information:

Go to the Taxes & compliance section and select Tax setup.
Scroll to the "West Virginia Tax Setup" headline and select Manage taxes.
Enter your withholding account number.
- If you need to update your account number: Contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.

Unemployment tax registration

Running payroll in Gusto before you're liable for state unemployment insurance

Your company typically becomes liable for state unemployment insurance (SUI) tax once the company has:

Paid $1500 in wages during a calendar quarter or;
Had at least one West Virginia employee working for any part of the week, for 20 or more different weeks during a calendar year.

If you need to run payroll and do not yet meet the above requirements, Gusto allows it—we just suggest you add the "New employer SUI tax rate" specific to West Virginia in the meantime.

You can find the new employer rates for each state in this article, along with instructions on how to update the rate once you become liable and receive your company-specific agency assigned rate.

Register for unemployment tax

Unemployment Compensation Account Number and;
Unemployment tax rate.

Registration can take a couple of weeks to complete, but you can call the agency at (304) 558-2677 and get your account information sooner.

Enter the tax account information in Gusto

Once a valid West Virginia address has been added in Gusto for one or more employee(s), you can add your tax account information:

Click the Taxes & compliance section and select Tax setup.
Scroll to the "West Virginia Tax Setup" headline and select Manage taxes.
Click edit next to the applicable section to enter your unemployment account number and unemployment tax rate.
- If you need to update your rate: Follow these steps.
- If you need to update your account number: Contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.

Local tax registration

Huntington City tax

Employers in Huntington City are required to register their business with the City of Huntington Finance Division—to do so, complete the city's online application or call them at (304) 696-5969. You'll receive:

A unique employer ID
A tax deposit schedule (specific to Huntington City)
- This is typically "quarterly", unless the agency has notified you its "monthly."

Enter this information in Gusto by heading to the Taxes & compliance section and selecting Tax setup.

Parkersburg City tax

Employers in Parkersburg are required to register their business with the City of Parkersburg—to do so, call (304) 424-8556 or email "[email protected]".

You'll receive a unique employer ID that you should enter in Gusto by heading to the Taxes & compliance section and selecting Tax setup.

Find account numbers and rate info (if you're already registered)

If you've already registered in the state, you'll need to enter your tax account details in Gusto to pay employees.

You'll need to be registered with one or more of the below agencies in order for Gusto to file and pay taxes on your behalf:

West Virginia State Tax Department – income tax withholding
WorkForce West Virginia – unemployment tax

If you still need to register, click the applicable dropdown above in this article to learn more.

Find your withholding tax account number or tax deposit schedule

If you're already registered in West Virginia or run payroll previously for this state, you can find your withholding tax account number by:

Reviewing notices you've received from the WV State Tax Department or;
Signing in to the WV One Stop Business portal or;
Calling the agency at 304 (558)-3333.

Find your unemployment account number and rate—includes info about exempt owners' wages

Unemployment account number

Businesses that have run payroll in West Virginia before can find their Unemployment Compensation Account Number by:

Reviewing notices received from WorkForce West Virginia or;
- Ex. The Quarterly Contributions Report (WVUC-A-154)
Calling the agency at (304) 558-2677.

Unemployment tax (contribution) rate

Your West Virginia Contribution Rate appears on the Notice of Contribution Rate that is received from WorkForce West Virginia. If you don't know your company-specific rate, make sure you're registered and call the agency at (304) 558-2677.

If you don't have your contribution rate yet, you can enter a temporary "new employer" rate in Gusto in the meantime. Click here to view state-by-state new employer unemployment rate ranges and wage bases—these are not company-specific.

Enter the tax account information in Gusto

Once a valid West Virginia address has been added in Gusto for one or more employee(s), you can add your tax account information:

Click the Taxes & compliance section and select Tax setup.
Scroll to the "West Virginia Tax Setup" headline and select Manage taxes.
Click edit to enter applicable account numbers and rates.
- If you need to update your account number: Contact us from the Help or Priority support section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number

How to authorize Gusto with West Virginia agencies

Learn how to authorize Gusto as your third-party agent (TPA) for the agency below.

Authorizing Gusto with the WV Department of Revenue

In order for Gusto to file and pay your taxes to the West Virginia Department of Revenue, you'll need to grant Gusto third-party access.

Once you've added your withholding account number in Gusto, we'll request access to this account. You'll then be prompted on your dashboard to approve us as your TPA. To approve our TPA request:

Log into the West Virginia MyTaxes Website.
Select Settings.
Select Manage My Account Access under the "I Want To" section.
Select the Grant Third Party Access link.
- Heads up: Gusto’s legal business name, ZenPayroll, will populate as the “Agent Name” during the authorization process—this is expected behavior.
In the 3rd Party Logon box, enter: Zenpayroll1.
In the 3rd Party Email box, enter: [email protected].
Select Next.
Verify the correct 3rd party (Gusto or ZenPayroll) has been identified.
Select the link indicating This is the correct 3rd party.
Select Accounts to grant Gusto access to your Withholding account.
Select Access Level as "File & Pay" and Submit.
Once you've approved Gusto as your TPA with the agency, head back to the Taxes & Compliance section of Gusto and select Tax Setup.
Scroll to the "West Virginia Tax Setup" section and click Manage Taxes.
Under "MyTaxes Access Request", select Yes, I have accepted your request, and click Save.

Forms we file in West Virginia

Annual Reconciliation of Income Tax Withheld (WV/IT-103)
Employer's Monthly Return of Income Tax Withheld (WV/IT-101V)*
Employer's Quarterly Return of Income Tax Withheld (WV/IT101Q)
W-2 Transmitter Summary (WV/IT-105)
Wage and Tax Statement (State W2)
Quarterly Contribution Report (WVUC-A-154)
New Hire Report
Various local returns

Where to find the forms available in your account

Head to the Taxes & compliance section and select Tax documents.

Use the tabs on the page to toggle between federal, state, W-2, and 1099 forms.

Asterisk info—only if applicable

Filings marked with an asterisk (*) will not appear in your Tax documents tab—these are coupons, payment vouchers, or other forms that are filed electronically.

You can confirm tax payments were made by running an agency payments report.

Agency website(s) and contact info

West Virginia State Tax Department (800) 982-8297
Workforce West Virginia, Unemployment Compensation Division (304) 558-2676

Need to close or reopen a tax account? Head to our article on closing and reopening a state or local tax account.