West Virginia employers calculate state income tax withholding using the payroll tax withholding tables published by the State Tax Department, which were updated for 2026 to reflect a 5% across-the-board rate cut retroactive to January 1. The 2026 tables use five marginal brackets running from 2.11% to 4.58%.1West Virginia Tax Division. 2026 Income Tax Rate Cut Which bracket applies depends on the employee’s taxable wages, pay frequency, and whether they filed Form WV/IT-104 as a single earner or under the default two-earner schedule.
2026 Rates and Brackets
Under the default “Two Earner / Two or More Jobs” schedule, the 2026 annual brackets are:2West Virginia Tax Division. Tables for Percentage Method of Withholding
- $0 – $7,500: 2.11% of taxable wages
- $7,500 – $18,750: $158.25 plus 2.81% of the amount over $7,500
- $18,750 – $30,000: $474.38 plus 3.16% of the amount over $18,750
- $30,000 – $45,000: $829.88 plus 4.22% of the amount over $30,000
- Over $45,000: $1,462.88 plus 4.58% of the amount over $45,000
Employees who check the one-earner box on Form WV/IT-104 use a separate schedule with wider brackets, producing slightly lower withholding per check. The bracket breakpoints scale down proportionally for weekly, biweekly, semimonthly, and monthly payrolls, and the department prints those scaled figures directly in the tables.2West Virginia Tax Division. Tables for Percentage Method of Withholding
Choosing Between the Table and Percentage Methods
The Tax Department publishes two versions of the withholding tables. Employers pick whichever fits their payroll process.
Table Method (IT-100.2.B)
The table method suits hand-run payrolls and small staffs. Find the row that matches the employee’s gross wage range, then read across to the column for their number of exemptions. The cell gives you the flat dollar amount to withhold.3West Virginia Tax Division. Withholding Tax Forms
Percentage Method (IT-100.2.A)
The percentage method works better for automated systems and for wages above the printed table ranges. The steps:
- Multiply the per-exemption allowance by the number of exemptions the employee claimed.
- Subtract that total from gross wages to get taxable wages.
- Apply the bracket rates for the pay frequency to the taxable wage.
The 2026 per-exemption allowances are $38.46 weekly, $76.92 biweekly, $83.33 semimonthly, and $166.67 monthly, which annualize to $2,000. An employee paid biweekly who claims three exemptions would have $230.76 subtracted from gross wages before the rates apply.2West Virginia Tax Division. Tables for Percentage Method of Withholding
Form WV/IT-104: What You Need From Each Employee
You cannot apply any table without a completed Form WV/IT-104 on file. The certificate captures three pieces of information: the employee’s filing status, the number of personal exemptions claimed, and any additional flat dollar amount the employee wants withheld from each check.4West Virginia Tax Division. West Virginia Employee’s Withholding Exemption Certificate If an employee never submits the form, withhold anyway, but the amount will not be tuned to their situation and they will likely owe at filing.
Employees may claim one exemption for themselves, one for a spouse, and one for each expected dependent. Someone with a single job whose spouse does not work can check line 5 to be taxed at the lower one-earner rate. Mid-year adjustments run through the same form: an employee can reduce claimed exemptions or add an extra dollar amount on line 6.4West Virginia Tax Division. West Virginia Employee’s Withholding Exemption Certificate
Employees Who Live in a Reciprocal State
West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. If an employee lives in one of those states and works in West Virginia, do not withhold West Virginia income tax from their wages; the home state taxes the income instead.5West Virginia Tax Division. TSD 381 – Withholding Information for Employers Keep a Form WV/IT-104 on file for these employees documenting the reciprocal residence. Without it, you are still liable for the tax you should have collected.
Deposit Frequency and Deadlines
The Tax Department assigns a filing frequency based on the amount you withhold. Employers who withhold less than $600 per year file annually. All others file monthly or quarterly.6West Virginia Tax Division. Withholding Help and General Information
Monthly payments are due by the 15th of the following month. Quarterly returns are due April 30, July 31, October 31, and January 31.3West Virginia Tax Division. Withholding Tax Forms
Returns and payments go through the MyTaxes online portal.7West Virginia Tax Division. Electronic Filing for Businesses Electronic filing is required for any employer with 10 or more employees or that uses a payroll service. Employers who withheld $50,000 or more in the prior calendar year must also pay by electronic funds transfer.6West Virginia Tax Division. Withholding Help and General Information
Year-End Reconciliation and W-2s
Form IT-101A, the Employer’s Annual Return of Income Tax Withheld, combines the annual return and reconciliation into one filing, so no separate reconciliation is required.3West Virginia Tax Division. Withholding Tax Forms The totals on the IT-101A need to match the sum of the W-2s you issue.
W-2s and the year-end reconciliation are due January 31. Employers who use a payroll service or file for 10 or more employees must submit W-2s electronically. Missing the e-file requirement costs $25 per W-2.8West Virginia Tax Division. Electronic File Specifications W-2
Penalties for Missing a Deadline
Late filing and late payment carry separate penalties, and they stack. A late return adds 5% of the tax due per month or partial month, capped at 25%. Late payment adds 0.5% per month, also capped at 25%.9West Virginia Legislature. West Virginia Code 11-10-18 – Additions to Tax Interest runs on top of both penalties at the statutory base rate plus 1.5 percentage points, accruing from the original due date until paid.10West Virginia Legislature. West Virginia Code 11-10-17 – Interest
Municipal Service Fees Are Separate
A few West Virginia cities impose per-employee service fees that employers withhold separately from state income tax. Huntington charges $5 per week for anyone who works inside city limits, regardless of hours, remitted monthly, quarterly, or annually and reconciled year-end on an Employer Worksheet.11City of Huntington. City Service Fee Charleston and Parkersburg run similar programs. The state withholding tables do not cover these fees, so employers with staff in those cities need to confirm current rates and filing procedures with each municipality directly.