[author: Rena Pirsos, XpertHR Legal Editor]
Effective January 1, 2013, West Virginia employers will be required to make payroll tax deposits by electronic funds transfer (EFT) if their liability for any single business tax type is $50,000 or more during the immediately preceding tax year.
Since the current threshold is $100,000 or more, many more employers will be required to deposit using EFT. West Virginia State Tax Department, Pub. WV/EFT-3 and Pub. WV/EFT-4 (Rev. Aug. 2012).
Payroll > Depositing and Reporting Withheld Taxes: West Virginia > Electronic Deposit Requirements