TAXES 18-42, West Virginia State Income Tax Withholding | National Finance Center

TAXES 18-42, West Virginia State Income Tax Withholding

Published: March 21, 2018
Effective: Pay Period 20, 2007

Summary

This tax bulletin is being updated to remove the number of pay periods in steps 4 and 7 and replace with the phrase "number of pay dates in the tax year," thereby preventing any confusion in future years. All other information in this bulletin remains the same.

No action on the part of the employee or the personnel office is necessary.

Tax Formula

State Abbreviation:

WV

State Tax Withholding State Code:

54

Acceptable Exemption Form:

WV/IT-104

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

0 (zero)/N, Number of Exemptions

TSP Deferred:

Yes

Special Coding:

Determine the Total Number Of Allowances field as follows:

 

First Position - N = One Earner/One Job; 0 = Two Earners/Two or More Jobs

 

Second and Third Positions - Enter the number of exemptions claimed. If less than 10, precede with a 0 (zero).

Additional Information:

None

 

Withholding Formula (Effective Pay Period 20, 2007)

  1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the adjusted gross biweekly wages.
  3. Add taxable fringe benefits (i.e., taxable life insurance) to the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
  5. 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

  6. Apply the taxable income computed in step 5 to the following table to determine the West Virginia annual tax withholding:

    One Earner/One Job Tax Withholding Table (Filing Status N)

    If the Amount of Taxable Income Is:

    The Amount of West Virgina Tax Withholding Should Be:

    Over $0 but not over $10,000

    3.0%

    Over $10,000 but not over $25,000

    $300 plus 4.0% of excess over $10,000

    Over $25,000 but not over $40,000

    $900 plus 4.5% of excess over $25,000

    Over $40,000 but not over $60,000

    $1,575 plus 6.0% of excess over $40,000

    Over $60,000

    $2,775 plus 6.5% of excess over $60,000

     

    Two Earner/Two or More Jobs Tax Withholding Table (Filing Status 0)

    If the Amount of Taxable Income Is:

    The Amount of West Virgina Tax Withholding Should Be:

    Over $0 but not over $6,000

    3.0%

    Over $6,000 but not over $15,000

    $180 plus 4.0% of excess over $6,000

    Over $15,000 but not over $24,000

    $540plus 4.5% of excess over $15,000

    Over $24,000 but not over $36,000

    $945 plus 6.0% of excess over $24,000

    Over $36,000

    $1,665 plus 6.5% of excess over $36,000

     

  7. 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.

Previous Tax Bulletin

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.