United States Department of Agriculture

Office of the Chief Financial Officer

National Finance Center

P.O. Box 60000 New Orleans Louisiana 70160

TAXES 07-28, West Virginia State Income Tax Withholding

Beginning with wages paid for Pay Period 20, the state of West Virginia will make the following revisions to the tax tables:

• The previous filing status for the lower Standard Tax Table (0) will change to Optional One Earner/One Job Table (N).
  
• The previous filing status for the Optional Two Earner Table (N) will change to Two Earners/Two or More Jobs Table (0).
  
• If a Form WV/IT-104, West Virginia Employees Withholding Exemption Certificate is on file electing to have taxes withheld at a lower rate, taxes will be withheld based on the lower Optional One Earner/One Job Table (N).
  
• If no Form WV/IT-104 has been processed, taxes will be withheld based on the higher Two Earners/Two or More Jobs Table (0).
  
• The National Finance Center (NFC) will add the dental and vision insurance program to the nontaxable biweekly Federal Employees Health Benefits Plan payment section.

Since the change to the higher Two Earners/Two or More Job withholding table will have a significant impact on tax withholdings, the NFC will retain the employee's current designation on the Payroll/Personnel System database. However, employees who are added to the Payroll/Personnel System database beginning in Pay Period 20, will have taxes withheld at the new higher rate, unless a Form WV/IT-104 has been processed. Additionally, it is important that personnel offices advise all employees to review their current tax liability and submit a new Form WV/IT-104, if necessary.

Effective for the processing of Pay Period 19, Forms WV/IT-104 can be processed through an NFC entry system, agency Front-End System Interface (FESI), Entry, Processing, Inquiry, and Correction System (EPIC), and through the Self-Service option of the Employee Personal Page (EPP).

To view the updated tax formula, go to NFC's Home Page (www.nfc.usda.gov) and click Pubs & Forms. Then at the Pubs & Forms page left-hand menu, click Tax Formulas and select the appropriate state from the map provided. Changes on the tax formula are identified by " ."

For questions about NFC processing, contact the Payroll/Personnel Call Center at 504-255-4630.

/s/ Robert H. Varnau for
MARK J. HAZUDA, Director
Government Employees Services Division

Attachment