Employer’s Withholding Tax Tables

 On  March  7,  2023,  Governor  Jim  Justice  signed  HB  2526  immediately  reducing  the  income  tax  in  
tax  year  2023  by  an  average  of  21.25%.   In  an  effort  to  withhold  the  correct  amount  of  West  Virginia  
State   Income    tax    from    employee’s    wages,    the    State    Tax    Division    has    adjusted    the    withholding  
tables.  The  revised Income Tax Withholding Tables should be used effective immediately. 

 The   two-earner   table   should   be   used   for   all   employees   unless   the   employee   has   requested  on  
the   IT-104    that    tax    should    be    withheld    at    a    lower    rate.    In    that    case,    the    one-earner    table  
should   be  utilized. 

  The    withholding    tables    included    in    this    publication     two-earner/two-job    income
                                                        prefer the                                                   
        .    The  tables    are    computed    at    a    higher    rate    to    help    in    preventing    under-
approach
withholding    for    married  employees   filing    a    joint    personal    income    tax    return    and    for    those  
employees  earning  wages  from  more  than  one  job. 

  The    two-earner    table    has    additionally    been    adjusted    to    account    for    the    first    three  
months    of   withholding    at    the    old    tax    rates    (and    will    remain    at    these    rates    in    TY    2024    to  
account    for    new    tax   credits    for    which    most    taxpayers   should   be   eligible).    There   is   no   need   to  
further  adjust  withholding.  The one-earner table makes no adjustments for these factors. 

  The    amount    of    tax    to    be    withheld    is   based   on   the   employee’s   withholding   exemption   certificate  
and  the   rates   set   forth   in   the   tables   using   either   the   percentage   method   outlined   in   IT-100.2.a.  
or    the   tables    provided    for    in    IT-100.2.b.    Add    to   this   any   additional   amount   requested   by   the  
employee  to  be  withheld. Amounts to be withheld should be rounded to the nearest whole dollar. 

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1 | Form WV IT-100.1A                                                   March 2023 | West Virginia Tax Division