Form WV/IT-104, the West Virginia Employee’s Withholding Exemption Certificate, tells your employer how much state income tax to pull from each paycheck. You fill in your name, address, and Social Security number, count your exemptions, add any extra withholding you want on line 6, sign and date it, and give it to payroll. The form never goes to the state; your employer keeps it on file and uses it to calculate the withholding on every pay period going forward.1
Where to Get the Form
WV/IT-104 is a single-page form published by the West Virginia State Tax Department, with a second page (the WV/IT-104NR) for nonresidents. You can download it from the Tax Department’s withholding forms page or get a copy from your employer’s HR or payroll office. Most employers hand it to new hires alongside the federal W-4 on the first day of work.
Before you sit down with it, have these in front of you:
- Your full legal name and Social Security number, matching what the Tax Department has on record.
- Your permanent home address, which determines whether you qualify for a reciprocal-state exemption.
- Your filing status: single, married filing jointly, married filing separately, or head of household.
- The number of dependents you expect to claim on your West Virginia return.
Filling Out the Form
Personal Information and Exemption Count
The top of the form asks for your name, address, and Social Security number. Below that, you tally your total exemptions: one for yourself, one for a spouse if you have one, and one for each dependent you expect to claim. Each exemption reduces the income subject to withholding by $2,000 per year.
The exemption count carries more weight than people realize. Claim too many and you’ll owe tax, plus interest, when you file. Claim too few and the state holds your money interest-free all year. For most straightforward households the number writes itself.
If Both Spouses Work or You Hold Multiple Jobs
West Virginia’s regular withholding tables are already set a little high to account for two-earner households and multiple jobs, and the Tax Department publishes an Optional Two Earner Percentage Method for employers who want to use it. Even so, if both spouses each claim a full set of exemptions on their own WV/IT-104, combined withholding often falls short. The safer approach is for the lower-earning spouse to claim zero exemptions, or for one spouse to add extra withholding on line 6.
Line 6: Additional Withholding
Line 6 lets you request a flat extra dollar amount withheld from every paycheck on top of the standard calculation. This is the tool to reach for if you have side income, investment gains, or rental income with no withholding attached. Enter a dollar figure and that amount comes out each pay period. If you owe the state every April, raising this by even $10 or $20 a check can close the gap.
Signature
The form isn’t valid until you sign and date it. Your signature certifies, under penalties provided by law, that the exemptions you’ve claimed are accurate. Without a signature your employer cannot process the form, and if no valid WV/IT-104 is on file your withholding may fall short of your actual liability, which can lead to a penalty on the balance owed at filing.
When You Can Claim Total Exemption
Two groups of employees can stop West Virginia withholding entirely: residents of reciprocal states and qualifying military spouses. Both claim the exemption on the WV/IT-104NR, which is page two of the same document.
Reciprocal State Residents
West Virginia has reciprocal tax agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. If you live in one of those states and your only West Virginia income is wages or salary, you owe income tax to your home state only and are exempt from West Virginia withholding. On the WV/IT-104NR you give your home-state address, certify that you are not a West Virginia resident, and ask your employer to stop withholding West Virginia tax. Once the completed form is on file, your employer is authorized to discontinue it.
Military Spouses
Under the federal Servicemembers Civil Relief Act, a military spouse can claim exemption from West Virginia withholding when all three of these are true:
- Your spouse is an active-duty service member stationed in West Virginia under military orders.
- You are in West Virginia solely to be with your spouse.
- You maintain legal domicile in another state.
You claim the exemption on the WV/IT-104NR and must attach a copy of your spousal military identification card.
If Your Status Changes
If you claimed exemption as a nonresident or military spouse and later become a West Virginia resident or otherwise lose your exempt status, you have ten days to notify your employer so withholding can start.
Submitting the Form and Updating It Later
Hand the completed WV/IT-104 (or WV/IT-104NR) directly to your employer’s payroll or HR department. It does not get mailed to the state. Your employer keeps it on file to justify the amounts withheld from each pay period.
File a new form whenever your situation changes in a way that affects your exemptions. Marriage, divorce, the birth of a child, or a dependent aging out of eligibility are all triggers. West Virginia does not require annual renewal; your existing form stays in effect until you replace it. The practical risk of letting a stale form sit is that your withholding drifts out of alignment with your actual liability, and you only find out at filing time.
Using WV/IT-104 for Pension and Retirement Income
If you receive pension or annuity payments, you can use the same WV/IT-104 to set up state withholding with your plan administrator or payor. Enter the dollar amount you want withheld on line 6, sign the form, and give it to whoever distributes your payments. The mechanics are the same as the employer version; the payor just takes the employer’s place.
Calibrating the right number takes a little homework. West Virginia taxes most retirement income, including private pensions, 401(k) distributions, and IRA withdrawals. Taxpayers age 65 or older can claim a modification of up to $8,000 against retirement income, and married couples filing jointly can each claim it for a combined $16,000. A separate $2,000 deduction is available for government pension income regardless of age. Build those exclusions into your withholding request so you don’t over-withhold.
If Your Withholding Falls Short
Under-withholding exposes you to interest on the unpaid balance plus a failure-to-pay penalty of 0.5% per month, up to 25%. Filing late stacks another 5% per month, also capped at 25%, though the combined monthly penalty cannot exceed 5%. Two safe harbors keep you clear of the estimated-tax penalty:
- The 90% rule: your withholding and estimated payments cover at least 90% of your current-year tax.
- The prior-year rule: you prepay at least 100% of the tax shown on last year’s return.
A small-balance exception also applies: if you had no West Virginia tax liability last year and your current-year liability is under $5,000, no penalty applies. The Tax Commissioner can waive the penalty entirely when an underpayment results from a casualty, disaster, or other unusual circumstance that makes imposing it unfair.
If April consistently brings a bill, the fix usually lives on the form itself: lower your exemption count, or add a flat amount on line 6, and submit a new WV/IT-104 to payroll.