TAXES 18-42, West Virginia State Income Tax Withholding
Published: March 21, 2018
Effective: Pay Period 20, 2007
Summary
This tax bulletin is being updated to remove the number of pay periods in steps 4 and 7 and replace with the phrase "number of pay dates in the tax year," thereby preventing any confusion in future years. All other information in this bulletin remains the same.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
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 |
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 (i.e., taxable life insurance) to the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross 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:
One Earner/One Job Tax Withholding Table (Filing Status N)
If the Amount of Taxable Income Is:
The Amount of West Virgina Tax Withholding Should Be:
Over $0 but not over $10,000
3.0%
Over $10,000 but not over $25,000
$300 plus 4.0% of excess over $10,000
Over $25,000 but not over $40,000
$900 plus 4.5% of excess over $25,000
Over $40,000 but not over $60,000
$1,575 plus 6.0% of excess over $40,000
Over $60,000
$2,775 plus 6.5% of excess over $60,000
Two Earner/Two or More Jobs Tax Withholding Table (Filing Status 0)
If the Amount of Taxable Income Is:
The Amount of West Virgina Tax Withholding Should Be:
Over $0 but not over $6,000
3.0%
Over $6,000 but not over $15,000
$180 plus 4.0% of excess over $6,000
Over $15,000 but not over $24,000
$540plus 4.5% of excess over $15,000
Over $24,000 but not over $36,000
$945 plus 6.0% of excess over $24,000
Over $36,000
$1,665 plus 6.5% of excess over $36,000
- Divide the annual West Virginia tax withholding by the number of pay dates in the tax year and round to the nearest dollar to obtain the biweekly West Virginia tax withholding.
Resources
To view the updated tax formula, go to the
page from the drop-down menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at
or via the customer service portal.