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:

First Position - N = One Earner/One Job; 0 = Two Earners/Two or More Jobs

Second and Third Positions - Enter the number of exemptions claimed. If less than 10, precede with a 0 (zero).

Additional Information:

None

Additional Resources:

TAXES 07-28, West Virginia State Income Tax Withholding

Withholding Formula (Effective Pay Period 20, 2007)

  1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.

  2. 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.

  3. Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.

  4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.

  5. 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

  6. Apply the taxable income computed in step 5 to the following table to determine the West Virginia annual tax withholding.
  7. Tax Withholding Table
    Option One Earner/One Job Table
    (Filing Status N)

    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)
    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
  8. Divide the annual West Virginia tax withholding by 26 and round to the nearest dollar to obtain the biweekly West Virginia tax withholding.