West Virginia PIN or WV-8453

West Virginia taxpayers who file their individual income tax return electronically may be required to use a Personal Identification Number (PIN) or complete Form WV-8453, West Virginia Individual Income Tax Declaration for Electronic Filing to authorize the electronic submission of their return.

What Is a West Virginia PIN?

A West Virginia PIN is an electronic signature method used to verify the taxpayer’s identity and authorize the filing of an electronically filed West Virginia income tax return.

The PIN is used as the taxpayer’s signature authorization and eliminates the need to mail a paper signature document in most electronic filing situations.

Form WV-8453 – Electronic Filing Declaration

Form WV-8453 is used as an electronic filing declaration when required by West Virginia Tax Division rules. The form authorizes the electronic return transmission and confirms that the information submitted electronically is accurate.

The form may be required when:

• The taxpayer does not use an electronic signature method allowed by the tax preparation software.
• The electronic filing software instructs the taxpayer to complete and retain Form WV-8453.
• The preparer or taxpayer must maintain a signed declaration as part of the electronic filing records.

How to Complete Form WV-8453

Complete Form WV-8453 with the required information, including:

• Taxpayer name and identifying information.
• Tax year being filed.
• Refund or balance due information from the West Virginia return.
• Taxpayer declaration confirming the return information is correct.
• Taxpayer signature and date, if required.

If a paid preparer electronically files the return, the preparer must also complete the applicable preparer information section.

Retention Requirements

Do not mail Form WV-8453 to the West Virginia Tax Division unless specifically instructed.

If Form WV-8453 is required, the taxpayer or authorized electronic return originator (ERO) must retain the signed form with the tax records according to electronic filing record retention requirements.

Electronic Filing Authorization in Tax Software

When using tax preparation software:

1. Complete the West Virginia state return.
2. Review the electronic filing information.
3. Enter the required PIN information or complete Form WV-8453 if prompted.
4. Sign and submit the electronic return according to the software instructions.

The software may generate Form WV-8453 automatically if the electronic signature method requires it.

Important Notes

• A PIN is not the same as your Social Security Number (SSN) or West Virginia tax account number.
• Keep copies of all electronic filing authorization documents with your tax records.
• If your return cannot be electronically signed using the approved PIN method, follow the instructions provided by the tax software for completing Form WV-8453.

Source:

• West Virginia State Instruction
• Form IT-140 PIT Instructions
• FAQs and Payment Options

Disclaimer: Always verify tax forms, instructions, and procedures with the official West Virginia Tax Division or the Internal Revenue Service (IRS) for the current tax year. This response is based on the provided context and may not reflect all available information or changes in tax law.