West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21 - Personal Income Tax
Section 110-21-76 - Employer's Failure To Withhold
Universal Citation: 110 WV Code of State Rules 110-21-76
Current through Register Vol. XLI, No. 38, September 20, 2024
76.1. General. - If an employer fails to deduct and withhold tax as required, and thereafter the income tax against which such tax may be credited is paid by the employee, the tax required to be deducted and withheld shall not be collected from the employer. Where this situation occurs, the employer shall not be relieved of liability for any penalties, additions to tax or interest otherwise applicable for failure to deduct and withhold.
76.1.1. Example. - An
employer fails to deduct and withhold West Virginia income tax from an
employee's wages (on whose wages he is required to withhold). Thereafter, the
employee files his West Virginia Personal Income Tax Return and pays the income
tax shown on the return to be due. Since the tax was paid by the employee, the
Tax Commissioner is precluded from collecting the tax from the employer who
should have withheld from the employee. This payment of tax, however, does not
relieve the employer from any penalties, additions to tax or interest in
respect to his failure to withhold.
76.1.1.1.
In the event that an employer provides an employee with a wage withholding tax
statement but has not actually deducted and withheld personal income tax from
the wages of the employee, the employer remains liable for the payment of
withholding taxes if a credit against personal income tax is claimed by the
employee on his income tax return based on the employer provided withholding
tax statement.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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