West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-10L - Claiming Tax Refund or Credit › Section 110-10L-5 - Electronic Filing Required For Certain Claims

Current through Register Vol. XLI, No. 28, July 12, 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.