Virginia State Income Tax Withholding Information

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 Additional Exemptions

TSP Deferred:

Yes

Special Coding:

Determine the Total Number Of Allowances Claimed field as follows: First Position - Enter 0 (zero). Second and Third Positions - Enter the total exemptions claimed on Line 1(c) of the VA-4.

Determine the Additional Exemptions Claimed field as follows: First and Second Positions - Enter the number of additional exemptions claimed for age and blindness on Line 1(b) of the VA-4. Valid values are 00 through 99. If no additional exemptions are claimed, enter 00.

Additional Information:

None

Additional Resources:

TAXES 08-07, Virginia State Income Tax Withholding

Withholding Formula (Effective Pay Period 4, 2008)

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.

  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes flexible spending account − health care and dependent care deductions) from the amount computed in step 1.

  3. Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.

  4. Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.

  5. Subtract a standard deduction of $3,000 from the gross annual wages.

  6. Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 5.

    Exemption Allowance = $930 x Number of Personal Exemptions1

    1 Number of personal exemptions claimed for self, spouse, and dependents. The number of personal exemptions is determined by subtracting the Extra Exemptions displayed on the Information/Research Inquiry System (IRIS), Program IR105, State Tax, from the Number of Exemptions displayed on IRIS Program IR105.

  7. Determine the additional exemption allowance by applying the following guideline and subtract this amount from the result of step 6 to compute the taxable income.

    8. Additional Exemption Allowance = $800 x Number of Exemptions2

    2     Number of additional exemptions claimed for age and blindness. The number of additional exemptions is displayed on IRIS Program IR105 under Extra Exemptions.

  8. Apply the taxable income computed in step 7 to the following table to determine the annual Virginia tax withholding.
    Tax Withholding Table
    If the Amount of
    Taxable Income Is:    		 The Amount of Virginia
    Tax Withholding Should Be:
    Over: But Not Over:   Of Excess Over:
    $0 $3,000 $0 plus 2.00% $0
    3,000 5,000 60 plus 3.00% 3,000
    5,000 17,000 120 plus 5.00% 5,000
    17,000 and over 720 plus 5.75% 17,000
  9. Divide the annual Virginia tax withholding by 26 to obtain the biweekly Virginia tax withholding.