Virginia State Income Tax Withholding
Reference Number: NFC-22-1671045242
Published: December 14, 2022
Effective: Pay Period 25, 2022
Summary
The annual standard deduction amount has changed from $4,500 to $8,000 for the State of Virginia.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
State Abbreviation: |
VA |
State Tax Withholding State Code: |
51 |
Acceptable Exemption Form: |
VA-4 |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
0/Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
Determine the Total Number of Allowances field as follows: - Enter (zero). - Enter the total number of exemptions claimed on Line 1(c) of the VA-4.Determine the Additional Exemptions Claimed field as follows: and - Enter the number of additional exemptions claimed for age and blindness on Line 1(b) of the VA-4. Valid values are through . If no additional exemptions are claimed, enter . |
Additional Information: |
None |
Withholding Formula (Effective Pay Period 25, 2022)
- Subtract the biweekly Thrift Savings Plan (TSP) contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance programs, and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
- Add taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain 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 determine annual taxable income:
- Subtract $8,000 from the annual gross wages.
- Multiply the number of personal and dependent exemptions claimed, not including the number of exemptions claimed for age and blindness, by $930.00.
- Multiply the number of exemptions claimed for age and blindness by $800.00.
- Apply the taxable income computed in step 5 to the following table to determine the Virginia tax withholding:
Tax Withholding Tables
If the Amount of Taxable Income Is:
The Amount of Virginia Tax Withholding Should Be:
Over $0 but not over $3,000
2.0%
Over $3,000 but not over $5,000
$60.00 plus 3% of excess over $3,000
Over $5,000 but not over $17,000
$120.00 plus 5% of excess over $5,000
Over $17,000
$720.00 plus 5.75% of excess over $17,000
- Divide the annual Virginia tax withholding calculated in step 6 by the number of pay dates in the tax year to obtain the biweekly 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) Home page. 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 ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.
or via the customer service portal at