Last updated: December 17th, 2025
Each state has unique income tax withholding rules. Below are West Virginia's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates.
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| 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 |
| Official State Tax Website | Visit Official Website |
West Virginia's WV/IT-104 allows a taxpayer to claim exemptions equal to their personal exemptions on the WV return. Usually 1 for the taxpayer, 1 for a spouse, and 1 for each dependent. WV does not list separate age/blind allowances on the withholding form (though the tax return has a senior credit). If an employee has multiple jobs or a working spouse, they are instructed to split exemptions to avoid under-withholding.
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 exemption | Base exemption for taxpayer |
| Spouse | 1 exemption | If filing jointly |
| Each Dependent | 1 exemption | Per dependent |
Total Exemptions = Yourself + Spouse + Dependents
WV does not list separate age/blind allowances on the withholding form (though the tax return has a senior credit). If an employee has multiple jobs or a working spouse, they are instructed to split exemptions to avoid under-withholding.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
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 × Number of Exemptions
Apply the taxable income computed in step 5 to the tax withholding table (Option One Earner/One Job Table - Filing Status N) to determine the West Virginia annual tax withholding.
Divide the annual West Virginia tax withholding by 26 to obtain the biweekly West Virginia tax withholding.
Want to calculate in an easier way? Learn how to calculate West Virginia taxes via ezPaycheck below.
Learn More| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $2,000 |
Formula: $2,000 × Number of Exemptions
Exemption allowance per exemption.
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $10,000 | $0 | + | 2.22% | $0 |
| $10,000 | $25,000 | $222 | + | 2.96% | $10,000 |
| $25,000 | $40,000 | $666 | + | 3.33% | $25,000 |
| $40,000 | $60,000 | $1,166 | + | 3.70% | $40,000 |
| $60,000 | and over | $1,906 | + | 4.60% | $60,000 |
ezPaycheck simplifies payroll calculations, including West Virginia's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date West Virginia state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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