Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. Unless otherwise specifically required
by the Commissioner, claims for refunds or credits for taxes (or fees),
additions to tax, penalties or interest imposed by W. Va. Code §
11-10-1,
et seq., or any of the other articles of Chapter 11, or of the
Code, to which W. Va. Code §
11-10-14
applies shall be filed electronically, in accordance with 110 CSR 10D and this
rule. The Commissioner shall determine which claims shall be filed and
submitted electronically, based on the following threshold amounts:
5.1.a. Beginning on or after January 1, 2009,
any person required to file a return for a tax administered under the
provisions of W.Va. Code §
11-10-1,
et seq. and who had a total annual remittance of any single
tax equal to or greater than $100,000 during the immediately preceding taxable
year, shall file any claim for a tax refund or credit electronically using My
Taxes available on the Department's website.
5.1.b. Beginning on or after January 1, 2013,
any person required to file a return for a tax administered under the
provisions of W.Va. Code §
11-10-1,
et seq. and who had a total annual remittance of any single
tax equal to or greater than $50,000 during the immediately preceding taxable
year, shall file any claim for a tax refund or credit electronically using
MyTaxes available on the Department's website;
5.1.c. Beginning on or after January 1, 2014,
any person required to file a return for a tax administered under the
provisions of W.Va. Code §
11-10-1,
et seq. and who had a total annual remittance of any single
tax equal to or greater than $25,000 during the immediately preceding taxable
year, shall file any claim for a tax refund or credit electronically using
MyTaxes available on the Department's website;
5.1.d. Beginning on or after January 1,2015,
any person required to file a return for a tax administered under the
provisions of W.Va. Code §
11-10-1,
et seq. and who had a total annual remittance of any single
tax equal to or greater than $10,000 during the immediately preceding taxable
year, shall file any claim for a tax refund or credit electronically using
MyTaxes available on the Department's website;
5.1.e. Beginning on or after January 1, 2016,
any person required to file a return for a tax administered under the
provisions of W.Va. Code §
11-10-1,
et seq. and who had a total annual remittance of any single
tax equal to or greater than $25,000 during the immediately preceding taxable
year, shall file any claim for a tax refund or credit electronically using
MyTaxes available on the Department's website;
5.1.f Any person required to file a return
for a tax administered under the provisions of W.Va. Code §
11-10-1,
et seq. and who had a total annual remittance of any single
tax during the immediately preceding taxable year less than the threshold
amount listed for that year is not required to, but may, file a claim for a tax
refund or credit electronically with the Commissioner.
5.2. The Commissioner shall designate those
Department forms for asserting or exercising a claim for a refund or a credit
that will be accepted for filing electronically.
5.3. Taxpayers will have access to the
designated forms through the Department website.
5.4. The Commissioner has the authority to
waive the requirements for filing electronically upon finding that the taxpayer
or tax preparer is technically unable to comply. The taxpayer or tax preparer
shall request a waiver in writing and clearly demonstrate the nature of the
technical inability. The Commissioner shall respond to the request for a waiver
within 45 days of receipt. The Waiver Request Form will be signed under penalty
of perjury and be in a form as prescribed by the Tax Commissioner.
