West Virginia State Income Tax Withholding Information
State Abbreviation: |
WV |
State Tax Withholding State Code: |
54 |
Acceptable Exemption Form: |
WV/IT-104 |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
0 (zero), N / Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
Determine the Total Number Of Allowances field as follows: |
Additional Information: |
None |
Additional Resources: |
Withholding Formula (Effective Pay Period 20, 2007)
- Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the adjusted gross biweekly wages.
- Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
- Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 4 to compute the taxable income.
Exemption Allowance = $2,000 x Number of Exemptions
- Apply the taxable income computed in step 5 to the following table to determine the West Virginia annual tax withholding.
- Divide the annual West Virginia tax withholding by 26 and round to the nearest dollar to obtain the biweekly West Virginia tax withholding.
Tax Withholding Table Option One Earner/One Job Table (Filing Status N) |
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If the Amount of Taxable Income Is: | The Amount of West Virginia Tax Withholding Should Be: | |||||||
Over: | But Not Over: | Of Excess Over: | ||||||
$0 | $10,000 | $0 | plus | 3.0% | $0 | |||
10,000 | 25,000 | 300 | plus | 4.0% | 10,000 | |||
25,000 | 40,000 | 900 | plus | 4.5% | 25,000 | |||
40,000 | 60,000 | 1,575 | plus | 6.0% | 40,000 | |||
60,000 | and over | 2,775 | plus | 6.5% | 60,000 |
Two Earner/Two or More Jobs Table (Filing Status O) |
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If the Amount of Taxable Income Is: | The Amount of West Virginia Tax Withholding Should Be: | |||||||
Over: | But Not Over: | Of Excess Over: | ||||||
$0 | $6,000 | $0 | plus | 3.0% | $0 | |||
6,000 | 15,000 | 180 | plus | 4.0% | 6,000 | |||
15,000 | 24,000 | 540 | plus | 4.5% | 15,000 | |||
24,000 | 36,000 | 945 | plus | 6.0% | 24,000 | |||
36,000 | and over | 1,665 | plus | 6.5% | 36,000 |