Effective for tax year 2014, all employers, including those that will file the 2014 Forms W-2 electronically with the West Virginia State Tax Department, must also file Form WV/IT-103, Annual Reconciliation of West Virginia Income Tax Withheld. Previously, those employers filing Forms W-2 electronically (required for employers filing 50 or more W-2 forms) were exempted from filing Form WV/IT-103.