Homepage Free Wv Frm 01 Form
Article Map

In the heart of West Virginia's burgeoning agricultural scene, farm wineries have carved out a niche, blending tradition with the rich flavors of the local terroir. Central to the operation of these wineries is the WV Frm 01 form, a crucial document mandated by the State Tax Department, ensuring these enterprises comply with state regulations and contribute to the local economy. Governed by the state's Legislative Regulations, specifically Title 175, Series 3 -4.11, this form serves as a report card for wineries, detailing their annual production in gallons for both fermented and blended wines. Not just an annual obligation, the form facilitates monthly reporting for the convenience of winery operators, aligning their records with federal standards mirrored in ATF Form 702, Part 1, Line 2. This meticulous record-keeping is not just about numbers; it symbolizes a commitment to quality, transparency, and the economic health of the wine industry in West Virginia. With the recent redesign of the form to expedite processing and the shift towards digital submission through the State Tax Department's website, the WV Frm 01 form embodies the modernization of tradition, marrying the age-old art of winemaking with the efficiency and oversight of contemporary governance.

Wv Frm 01 Example

STATE OF WEST VIRGINIA

State Tax Department, Tax Account Administration Div

P.O. Box 2991

Charleston, WV 25330-2991

Earl Ray Tomblin, Governor

Craig A. Griffith, Tax Commissioner

Name

Address

Account #:

City

State

Zip

WV/FRM-01 rtL168 v.2-Web

WEST VIRGINIA LICENSED FARM WINERIES PRODUCTION REPORT

NOTE: This return has been redesigned. To avoid delays in the processing of this return, DO NOT use any older forms you may have. For information regarding the State Tax Department’s new computer system, visit our website at www.wvtax.gov

This report must be filed even if no activity has occurred

West Virginia Legislative Regulations, Title 175, Series 3

-4.11 "Every licensed farm winery shall report its total gallonage of wine produced or blended for the twelve

(12)month period ending June 30 of each year or partial year. Such report shall be submitted by letter report within thirty (30) days after the end of such fiscal year."

For your convenience, the information may be reported monthly. Information contained on this form should show the same quantities as ATF Form 702, Part 1, Line 2.

Period Ending:

Due Date:

FINAL

AMENDED

TOTAL PRODUCTION

GALLONS OF WINE PRODUCED BY FERMENTATION

.

Sign Your Return

Under penalties of perjury, I declare that I have examined this return (including accompanying schedules and statements) and to the best of my knowledge and belief it is true and complete.

(Signature of Taxpayer)

(Name of Taxpayer - Type or Print)

(Title)

(Date)

 

 

 

 

(Person to Contact Concerning this Return)

(Telephone Number)

(E-mail Address)

 

 

 

 

 

(Signature of preparer other than taxpayer)

(Address)

 

(Date)

MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT

 

 

 

 

 

 

 

 

 

 

Tax Account Administration Div

 

 

 

 

 

 

 

 

 

 

P.O. Box 2991, Charleston, WV 25330-2991

 

 

 

 

 

 

 

 

 

 

FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297

 

 

 

 

 

 

 

 

 

 

For more information visit our web site at: www.wvtax.gov

 

 

 

 

 

 

 

 

 

 

File online at https://mytaxes.wvtax.gov

O

3

5

0

2

0

9

0

1

W

 

Form Specifications

Fact Detail
Form Name WV FRM-01
Purpose West Virginia Licensed Farm Wineries Production Report
Governing Authority West Virginia State Tax Department, Tax Account Administration Div
Governing Law West Virginia Legislative Regulations, Title 175, Series 3 -4.11
Requirement Required yearly or partial year report on total gallonage of wine produced or blended by licensed farm wineries
Reporting Period Twelve (12) month period ending June 30 of each year or partial year
Submission Deadline Within thirty (30) days after the end of the fiscal year
Monthly Reporting Option available for convenience
Contents Alignment Information should match ATF Form 702, Part 1, Line 2
Signature Requirement Must be signed under penalties of perjury
Contact Information Includes sections for taxpayer/preparer contact details and for Tax Department assistance
Online Submission Option Available at https://mytaxes.wvtax.gov

Guide to Filling Out Wv Frm 01

After completing the WV FRM 01 form, it's vital to understand what comes next in the process. The form, geared towards West Virginia's licensed farm wineries, serves as a yearly or monthly report detailing total wine production. Once submitted, the State Tax Department reviews the data to ensure compliance with legislative regulations governing wine production volumes. This step is crucial for maintaining the operational license for farm wineries in West Virginia. Accurate and timely submission is key to avoiding any potential delays or issues with the state's tax department. Here is a straightforward guide to filling out the form.

  1. Visit the West Virginia State Tax Department's website at www.wvtax.gov to ensure you have the latest version of the WV FRM 01 form and to understand any recent updates to the filing process.
  2. Enter the full Name of the taxpayer or the entity responsible for the farm winery at the top of the form.
  3. Fill in the complete Address including the city, state, and zip code associated with the licensed farm winery.
  4. Insert the Account # assigned by the West Virginia State Tax Department.
  5. Specify the Period Ending date to indicate the report's coverage duration. This should reflect either the end of the fiscal year or the month being reported.
  6. In the section for FINAL AMENDED, tick the appropriate box to indicate if the report is the final submission for the year or an amended report.
  7. Report the TOTAL PRODUCTION GALLONS OF WINE PRODUCED BY FERMENTATION in the designated space, ensuring accuracy with ATF Form 702, Part 1, Line 2.
  8. Sign the return at the bottom to certify its accuracy. Include the signature of the taxpayer, printed name, title, and date. Contact information should also be provided for the person responsible for the return.
  9. If someone other than the taxpayer prepared the form, their signature, address, and the date should be included in the designated preparer section.
  10. Review the entire form to ensure all information is accurate and complete.
  11. Mail the completed form to WEST VIRGINIA STATE TAX DEPARTMENT, Tax Account Administration Div, P.O. Box 2991, Charleston, WV 25330-2991.
  12. Retain a copy of the completed form for your records.

After mailing the form, it's advisable to wait for confirmation from the West Virginia State Tax Department regarding the acceptance of the report. For further assistance or clarification on filling out the form, the department encourages individuals to call (304) 558-3333 or toll-free (800) 982-8297. Additionally, the option to file online provides a convenient alternative to the traditional mailing method and can be accessed at https://mytaxes.wvtax.gov.

Things You Should Know About Wv Frm 01

What is the WV FRM 01 form used for?

The WV FRM 01 form is a production report specifically designed for licensed farm wineries in West Virginia. It is used to report the total gallonage of wine produced or blended by the winery during a specified twelve-month period ending June 30 of each year or for a partial year. This detailed reporting is mandated under the West Virginia Legislative Regulations, Title 175, Series 3-4.11, and is crucial for compliance with state requirements.

Has the WV FRM 01 form been updated recently?

Yes, the WV FRM 01 form has been redesigned. Wineries are advised not to use any older versions they might have to avoid processing delays. The updated form is part of the State Tax Department’s efforts to streamline processes with their new computer system. For the latest version, wineries should visit the West Virginia State Tax Department’s website.

Is it mandatory to file this report even if there was no production?

Yes, every licensed farm winery is required to submit this report even if no wine was produced or blended during the reporting period. Filing the report with zero production is necessary to remain in compliance with the state’s legal requirements.

Can the information on the WV FRM 01 form be reported monthly?

While the official reporting period is annually, wineries have the option to submit their production information monthly for convenience. This can help in maintaining accurate and up-to-date records throughout the year and potentially ease the annual reporting process.

What information from the ATF Form 702, Part 1, Line 2, needs to be included in the WV FRM 01 form?

The WV FRM 01 form should show the same quantities as reported in ATF Form 702, Part 1, Line 2. This is to ensure consistency in reporting the total production gallons of wine produced by fermentation to the State Tax Department and the Alcohol and Tobacco Tax and Trade Bureau (TTB).

What are the consequences of signing the WV FRM 01 form?

By signing the WV FRM 01 form, the taxpayer declares under penalties of perjury that they have examined the return, including all accompanying schedules and statements, and to the best of their knowledge and belief, it is true and complete. This is a legal attestation regarding the accuracy of the information provided.

Who should be contacted if there are questions concerning the WV FRM 01 form?

If you have any questions regarding filling out or submitting the WV FRM 01 form, you should contact the person listed on the form under "Person to Contact Concerning this Return." This contact information includes their telephone number and email address. Additionally, for general assistance, you can call the West Virginia State Tax Department directly.

Where should the completed WV FRM 01 form be mailed?

The completed WV FRM 01 form should be mailed to the West Virginia State Tax Department at the Tax Account Administration Division, P.O. Box 2991, Charleston, WV 25330-2991. This ensures that your production report is processed by the correct department.

Is it possible to file the WV FRM 01 form online?

Yes, the WV FRM 01 form can be filed online for added convenience. To file electronically, visit https://mytaxes.wvtax.gov. Online filing can make the submission process easier and may speed up the handling of your report.

Common mistakes

Filling out the WV FRM 01 form, associated with reporting for licensed farm wineries in West Virginia, involves careful attention to detail. Errors in this process can lead to delayed processing times or inaccuracies in tax obligations. Here are nine common mistakes people make:

  1. Using outdated forms - The State Tax Department periodically redesigns forms to improve processing efficiency. Always ensure you're using the most recent version by checking the State Tax Department website.
  2. Incorrect totals - It's crucial to accurately report the total gallons of wine produced by fermentation. This figure should match the quantities listed on ATF Form 702, Part 1, Line 2. Discrepancies here can lead to questions or audits.
  3. Omitting periods of no activity - Even if no wine was produced within the reporting period, a report must still be filed. Failing to submit a report suggests non-compliance with West Virginia Legislative Regulations.
  4. Leaving signature areas blank - The form requires signatures to attest to the accuracy of the information provided. Missing signatures, whether from the taxpayer or a preparer, can invalidate the submission.
  5. Forgetting to indicate if the report is final or amended - Clearly mark whether the submission is the final report for the period or an amendment to a previously submitted report. This helps the Department process your report accurately.
  6. Providing incorrect contact information - Accurate contact details are essential. Should the Department need to clarify information or address discrepancies, they will use the provided telephone number or e-mail address.
  7. Not reporting monthly, when convenient - While not mandatory, monthly reporting can keep the process manageable and ensure greater accuracy in the reported totals.
  8. Errors in name, address, or account number - Clarify these essential details as they ensure your report is properly attributed to your account. Even minor mistakes here can lead to processing delays.
  9. Sending the form to the wrong address - Ensure the form is sent to the provided P.O. Box in Charleston, WV. Sending it to an incorrect address can lead to delays in processing.

In conclusion, when completing the WV FRM 01 form, it's essential to be meticulous and updated with the form's latest version. Attention to detail, along with ensuring accurate and complete information, is vital in fulfilling your reporting obligations without unnecessary complications.

Documents used along the form

Understanding the documentation necessary for managing licensed farm wineries in West Virginia can seem daunting at first. Alongside the WV/FRM-01 form, which is essential for reporting the total gallonage of wine produced or blended, several other forms and documents play a critical role in ensuring compliance with state regulations and supporting the operational needs of a farm winery. Below is an overview of some of these important documents.

  • ATF Form 702: Also known as the Report of Wine Premises Operations, this federal form aligns closely with the WV/FRM-01 form. It details the monthly activities of a winery, including wine production, bottling, and removals from bond. This form's Part 1, Line 2 quantities should match the information reported on the WV/FRM-01 form, thereby ensuring consistency in reporting across state and federal levels.
  • WV/ABCA-101: The Application for Winery License requires detailed information about the winery's ownership, location, and operational scope. This form is requisite for any business seeking to operate as a licensed winery in West Virginia and must be filed with the West Virginia Alcohol Beverage Control Administration.
  • WV/CS-52: The Sales and Use Tax Return is critical for reporting and paying any sales and use tax the winery owes to the state. Given that wineries sell directly to consumers and, in some cases, retailers, staying compliant with sales and use tax regulations is vital for legal and financial health.
  • WV/LL-1: The Labor-Intensive Form is required for wineries that employ workers in West Virginia. It helps in reporting employee information and ensuring compliance with labor laws, including wages, hours worked, and working conditions.
  • WV/ENV-1: The Environmental Compliance Form may be necessary for some wineries, especially those that discharge waste water or engage in practices that could impact the environment. This form helps the state monitor and manage the environmental footprint of businesses.

The completion and submission of these forms and documents, in conjunction with the WV/FRM-01 form, facilitate a winery's smooth operation and regulatory compliance. Navigating through these requirements might seem complex, but understanding their purpose and how they fit together makes the process more manageable. For any doubts or assistance, reaching out to the State Tax Department or consulting with a professional knowledgeable in winery regulations in West Virginia can provide guidance and peace of mind.

Similar forms

The WV FRM-01 form, focused on West Virginia licensed farm wineries production reporting, bears resemblance to the Federal Alcohol and Tobacco Tax and Trade Bureau (TTB) Form 5120.17, known as the "Report of Wine Premises Operations". Both documents are crucial for regulatory compliance, demanding accurate accountings of wine production, storage, and processing activities. The TTB Form 5120.17, similar to the WV FRM-01, is designed for wineries to report their operations in detail to the federal government, thus ensuring both federal and state authorities have the relevant data for taxation and regulatory enforcement.

The Uniform Alcoholic Beverage Report is another document that shares similarities with the WV FRM-01 form, given its role in the collection of data on alcoholic beverage production across different jurisdictions. This report aids in the compilation of national statistics on alcoholic beverage production and, while broader in scope, aligns with the WV FRM-01 form in purpose by providing essential data to governmental bodies, albeit at a national level compared to the state-specific focus of the WV FRM-01.

The Annual Wholesale Sales Report is alike to the WV FRM-01 in that it serves as a means for entities to report their sales figures to a governing body, in this case typically related to wholesale transactions. Though the focus is on sales rather than production, the structural intent is parallel: to gather accurate data for regulatory, taxation, and statistical purposes. Both documents help maintain transparency between businesses and regulatory agencies by monitoring economic activity within specific sectors.

Agricultural reports, such as those detailing crop production and livestock numbers, resemble the WV FRM-01 form in their goal of providing governmental departments with information on agricultural outputs. Similar to how the WV FRM-01 tracks wine production, these agricultural reports collect data critical for understanding the state of agriculture, assisting in policy-making, and ensuring the sustainability of food and other agricultural resources, demonstrating shared objectives in monitoring and reporting sector-specific production data.

State Sales Tax Returns share a commonality with the WV FRM-01 form in the aspect of tax reporting. Both require entities to report figures relevant to tax liabilities—WV FRM-01 focuses on the production-related aspect for tax purposes in the wine industry, while State Sales Tax Returns capture sales data for the broader purpose of calculating taxes owed on goods sold within the state. The common thread is their role in ensuring businesses comply with tax obligations specific to their operations.

The Environmental Reporting Forms, used by businesses to report emissions, waste management practices, and other environmental impacts, parallel the WV FRM-01 form in that both serve regulatory compliance purposes. Although one documents environmental data and the other wine production, each is essential for respective regulatory oversight, ensuring businesses adhere to state and federal laws designed to protect public and environmental health.

Lastly, the FDA’s Food Facility Registration form, required for facilities engaged in manufacturing, processing, or holding food products, resembles the WV FRM-01 form by necessitating the reporting of operational activities to a regulatory body. Though the WV FRM-01 focuses on wine production and the FDA form on broader food safety, both contribute to governmental oversight by providing critical data that supports the enforcement of health and safety regulations, demonstrating shared significance in protecting consumer interests and public health.

Dos and Don'ts

Filling out the WV FRM 01 form for West Virginia Licensed Farm Wineries Production Report requires accuracy and attention to detail. To ensure your filing process is smooth and error-free, here are some do's and don'ts you should consider:

Do:
  • Use the latest version of the form: Make sure to download the latest version of the WV FRM 01 form from the State Tax Department's website to avoid processing delays.
  • Report monthly if convenient: Although annual reporting is required, monthly updates can make the process easier and keep your records up-to-date.
  • Ensure accuracy: Double-check the total gallonage of wine produced or blended, ensuring it matches the quantities reported on ATF Form 702, Part 1, Line 2.
  • Sign the form: Your signature certifies that the information provided is accurate and complete. Make sure to sign the form before submission.
  • Keep a copy: Always keep a copy of the submitted form and any additional documents for your records.
Don't:
  • Use older forms: Avoid using any outdated forms you might have, as this can delay the processing of your report.
  • Forget the due date: Submit your report within 30 days after the end of the fiscal year to avoid penalties and interest for late filing.
  • Omit your contact information: Providing your telephone number and e-mail address is crucial in case the Tax Department needs to contact you regarding your return.
  • Leave sections blank: If no activity occurred during the reporting period, note that on the form instead of leaving sections empty.
  • Neglect to check for errors: Prior to submission, review the entire form for any potential errors or omissions that could affect the accuracy of your report.

By following these guidelines, you can ensure a thorough and accurate filing of the WV FRM 01 form, maintaining compliance with West Virginia Legislative Regulations for licensed farm wineries.

Misconceptions

When it comes to managing and submitting the WV FRM 01 form for licensed farm wineries in West Virginia, there are several misconceptions that can lead to confusion or errors. Understanding and clarifying these misconceptions is key to ensuring that the form is filled out accurately and submitted on time. Here are six common misconceptions about the WV FRM 01 form:

  • It's only necessary to file if there's production activity to report. Contrary to this belief, the form must be filed even if no activity has occurred. This ensures that the Tax Account Administration Division has accurate records for each licensed farm winery.
  • Old forms are acceptable for submission. The WV FRM 01 form has been redesigned. To avoid delays in processing, it's crucial to use the latest version of the form, as older versions may not be accepted by the State Tax Department.
  • Submission deadlines are flexible. The report must be filed within thirty days after the end of the fiscal year or partial year, as specified by West Virginia Legislative Regulations. Timely submission is important to avoid potential penalties.
  • Information reported doesn't need to align with ATF Form 702. In fact, the information on the WV FRM 01 form should show the same quantities as ATF Form 702, Part 1, Line 2. Accuracy in reporting and consistency between forms is crucial for compliance.
  • Personal contact information is optional. The form requires a contact person, including a telephone number and email address. This information is essential for the State Tax Department in case there are questions or additional information is needed concerning the return.
  • Online filing is not available. Licensed farm wineries have the option to file this form online via the provided web address. This can be a convenient and efficient way to ensure that the form is submitted on time and received by the Tax Account Administration Division.

By dispelling these misconceptions, licensed farm wineries can better navigate the process of completing and submitting the WV FRM 01 form, ensuring compliance with state regulations and avoiding unnecessary delays or complications.

Key takeaways

Filling out and using the WV FRM 01 form, which is essential for West Virginia licensed farm wineries, comes with key considerations that can streamline the reporting process and ensure compliance with state requirements. Understanding these takeaways can help wineries effectively manage their production reporting.

  • Ensure you are using the latest version of the WV FRM 01 form as indicated by "rtL168 v.2-Web" to avoid delays in processing due to system updates or redesigns. The State Tax Department's shift to a new computer system underscores the importance of using updated forms and resources available on their website.
  • The form is designed for annual reporting of the total gallonage of wine produced or blended by the licensed farm winery, covering a twelve-month period ending June 30 of each year or partial year. However, for convenience, wineries may opt to report this information monthly.
  • Submissions must be made within thirty days after the fiscal year ends. This deadline is crucial to ensure timely processing and compliance with the West Virginia Legislative Regulations, Title 175, Series 3-4.11.
  • When filling out the form, it is essential that the information provided matches the quantities reported on ATF Form 702, Part 1, Line 2. This consistency is vital for the accuracy of the winery's production records and regulatory compliance.
  • The requirement that the report must be filed even if no activity has occurred highlights the importance of routine reporting. It ensures that wineries remain compliant with state regulations, even during periods of inactivity.
  • At the end of the form, a section for signature and declaration under penalties of perjury requires careful attention. The signatory declares the completeness and truthfulness of the information provided, underscoring the legal responsibility in filing this report.

Wineries must also note the specific mailing address for submitting the form, as well as the available contact numbers for assistance. The option to file online through the State Tax Department's web portal offers a convenient alternative to paper submissions. Familiarizing oneself with these key aspects can make the reporting process more manageable and ensure adherence to West Virginia's requirements for licensed farm wineries.

Please rate Free Wv Frm 01 Form Form
4.65
Stellar
226 Votes