West Virginia State Income Tax Withholding
Reference Number: NFC-23-1685554032
Published: May 12, 2023
Effective: Pay Period 07, 2023
Summary
The annual tax withholding tables for the State of West Virginia has changed.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
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State Abbreviation: |
WV |
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State Tax Withholding State Code: |
54 |
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Acceptable Exemption Form: |
WV/IT-104 |
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Basis for Withholding: |
State Exemptions |
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Acceptable Exemption Data: |
0 (zero)/N, Number of Exemptions |
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TSP Deferred: |
Yes |
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Special Coding: |
Determine the Total Number Of Allowances field as follows: Second and Third Positions - Enter the number of exemptions claimed. If less than 10, precede with a 0 (zero). |
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Additional Information: |
None |
Withholding Formula (Effective Pay Period 07, 2023)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Employees Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account — health care and dependent care deductions) from the amount computed in step 1.
- Add the 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 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:
Optional One Earner/One Job Tax Withholding Table (Filing Status N)
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If the Amount of Taxable Income Is: |
The Amount of Tax Withholding Should Be: |
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Over $0 but not over $10,000 |
2.36% |
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Over $10,000 but not over $25,000 |
$236.00 plus 3.15% of excess over $10,000 |
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Over $25,000 but not over $40,000 |
$708.50 plus 3.54% of excess over $25,000 |
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Over $40,000 but not over $60,000 |
$1,239.50 plus 4.72% of excess over $40,000 |
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Over $60,000 |
$2,183.50 plus 5.12% of excess over $60,000 |
Two Earner/Two or More Jobs Tax Withholding Table (Filing Status 0)
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If the Amount of Taxable Income Is: |
The Amount of Tax Withholding Should Be: |
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Over $0 but not over $7,500 |
2.36% |
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Over $7,500 but not over $18,750 |
$177.00 plus 3.15% of excess over $7,500 |
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Over $18,750 but not over $30,000 |
$531.38 plus 3.54% of excess over $18,750 |
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Over $30,000 but not over $45,000 |
$929.63 plus 4.72% of excess over $30,000 |
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Over $45,000 |
$1,637.63 plus 5.12% of excess over $45,000 |
- 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 HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications 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 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.