UI Tax Information FAQ
What is the Federal Employer Identification Number (FEIN)?
55-6000932
How do I apply for West Virginia Unemployment Compensation Account?
You can apply online at business4.wv.gov and complete the Employer’s Initial Statement or you may contact the Status Determination Unit at uctaxunit@wv.gov and the application can be mailed to you.
How do I find out what my rate is?
New business will be assigned a rate once they’ve applied. You can apply online at business4.wv.gov and complete the Employer’s Initial Statement or you may contact the Status Determination Unit at uctaxunit@wv.gov and the application can be mailed to you.
Existing businesses are mailed a new rate statement in December, for the following year. For questions about rates, contact ucrates@wv.gov.
How much do I owe?
Every liable employer in the state is identified by an account number. The amount owed and quarters in which monies are due is based on your particular account. Active employers are reminded on their quarterly report forms if they have a balance due. To obtain information in regard to an outstanding balance, an employer may contact the Compliance and Enforcement Unit at 304-558-2451 or email them at uctaxunit@wv.gov. A breakdown of contributions, penalties and interest can also be provided. In the event the outstanding monies due have been referred to the Legal Services Division for collection, you will be directed to call that division at 304-558-3403.
Can I pay delinquent monies online?
Payments can be made online.
Can the penalty/interest be forgiven?
The Unemployment Compensation Law has no provision for the waiver of penalties or interest.
Where can I get UC Forms?
You may obtain unemployment compensation forms on this website or by emailing the Status Determination Unit at uctaxunit@wv.gov.
You may obtain quarterly reporting form on this website or by contacting the Compliance and Enforcement Unit at 304-558-2451 or by email at uctaxunit@wv.gov.
How do I file an amended return? I overpaid on the Employer Contribution. I failed to deduct the excess wages.
You can make a copy of the original contribution report, change the figures, and mark the report amended.
Mail this to:
Unemployment Compensation Division
Contribution Accounting Section
P.O. Box 106
Charleston, WV 25321-0106.
If no money is due from the amended return, it may be faxed to 304-558-1324.
What wages are taxable? Are 125 cafeteria contributions included or excluded from taxable wage?
Contributions to a 125 cafeteria plans are considered wages and are reportable on the wage and contribution reports.
Our company is currently paying quarterly State Unemployment Tax by check and we are wondering if there is a possibility to change the payment method to EFT/ACH (credit). If so, please let me know what we need to do, what forms should we send, in order start EFT/ACH (credit) payments.
Payment may be made by check or by ACH debit through our online filing system.
How do I obtain a letter of good standing?
State law mandates employers must be in compliance with the Unemployment Compensation provisions before other government agencies can issue or renew most licenses or permits. Examples include contractor licenses, business registration certificates, liquor and lottery retail sales licenses, and timbering permits.
To obtain a letter of good standing contact the Compliance and Enforcement Unit at uctaxunit@wv.gov or 304-558-2451.
Where can I find the West Virginia legislative code on Unemployment Compensation?
The West Virginia legislative code on Unemployment Compensation can be found online.