IRS approved PIN signatures will be the preferred signature method for the West Virginia e-file program. The PIN signature method is employed to make the e-file process as paperless as possible. This method can only be used if the return is filed through the joint federal/state program. If the taxpayer chooses not to use the IRS PIN or files a State Only return, then a WV-8453 must be completed. Also, certain attachments are required to be submitted and must be accompanied by theWV-8453 regardless of the signature method.
Attachments to the WV-8453
Schedule H, Schedule G, Schedule PBGC, Form W-2, W-2G, and 1099R should be attached to the back of the WV-8453 and retained for a period of not less than 3 years.
IT-210, Annualized Income Worksheets (Code D), any documentation pertaining to requests for Waiver of Estmated Penalty (Code A), and the WV-8379 Injured Spouse Allocation (if not supported as a transmittable form by your software) must be faxed to the WV Electronic Filing Office at (304) 558-1150 to validate these requests. Failure to submit required documents could result in refund delays or the denial of the requested income tax modification.