In the landscape of taxation, the West Virginia Opt 1 form emerges as a pivotal document for both tax preparers and taxpayers alike. Introduced by the West Virginia State Tax Department, this form serves a specific purpose within the realm of electronic filing of personal income tax returns. Since 2011, tax preparers who utilize tax preparation software to file more than 25 tax returns are mandated to submit these returns electronically. However, under certain circumstances, a return might not qualify for electronic submission, thereby necessitating a paper filing. It is within this context that the Opt 1 form gains significance, offering taxpayers the option to "opt out" of electronic filing. By completing and endorsing this form, taxpayers explicitly communicate their preference to not have their returns filed electronically for specified reasons. The form mandates the inclusion of taxpayer identification details such as names and Social Security Numbers, along with signatures from both the taxpayer and, if applicable, the spouse. Moreover, it delineates responsibilities for income tax preparers, who must retain the form for three tax years following the year it pertains to and note the taxpayer's electronic filing opt-out on the submitted return. This protocol underscores the form's role in maintaining transparency and accountability in the tax filing process, ensuring that the decision to forgo electronic submission is well documented and easily verifiable.
| Question | Answer |
|---|---|
| Form Name | West Virginia Form Opt 1 |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | opt1 west virginia e file opt out form |
FORM
ORIG
West Virginia State Tax Department |
2 0 1 1 |
Taxpayer |
Income Tax preparers who ile more than 25 tax returns using tax preparation software are required to ile returns electronically. If a return is not eligible for electronic iling, it may be iled on paper.
As a taxpayer receiving services from a tax preparer who is required to ile all West Virginia Income Tax returns electronically, you may elect (opt out) to not have your return electronically iled.
If you elect to opt out, you are required to complete this form. Completing and signing this form will indicate that you have elected to not have your return electronically iled.
Taxpayer:
I have voluntarily chosen not to have my personal income tax return electronically iled for the following reason(s):
Furthermore, my preparer did not request that I opt out of electronically iling my return.
Taxpayer’s signature |
Date |
Spouse’s signature (if iling a jointly) |
Date |
Taxpayer’s name(s) PLEASE PRI N T
Primary Social Security Number
Spouse’s Social Security Number (if filing jointly)
Income Tax Preparer:
The taxpayer above has voluntarily chosen not to have their personal income tax return electronically iled for the reason stated.
Furthermore, I, as the preparer did not request that the taxpayer opt out of electronically iling the return.
I nst ruc t ions for Pa id Ta x Pre pa re r:
This form is to be retained by the tax preparer for a period of three (3) tax years immediately succeeding the tax year for which it was signed. For tax years beginning on or after January 1, 2011, the income tax preparer shall indicate on the taxpayer’s return that the taxpayer elected to
Pursuant to