Electronic Filing Required For Certain Claims

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 MyTaxes 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.