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West Virginia STATE TAX TABLES
2008 West Virginia State Tax Witholding Table
2009 West Virginia State Tax Witholding Table
2010 West Virginia State Tax Witholding Table
Tax rate used in calculating West Virginia state tax for year 2010
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State Abbreviation:
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WV
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State Tax Withholding
State Code:
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54
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Acceptable Exemption
Form:
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WV/IT-104
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Basis For Withholding:
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State Exemptions
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Acceptable Exemption
Data:
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0 (zero), N
/ Number of Exemptions
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TSP Deferred:
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Yes
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Special Coding:
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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).
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Additional Information
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None
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Withholding Formula (Effective
Pay Period 20, 2007)
- Subtract the biweekly Thrift Savings Plan contribution
from the gross biweekly wages.
- 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.
- Add taxable fringe benefits (taxable life insurance,
etc.) to the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by 26
to obtain the 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 = $2,000 x Number of Exemptions
- Apply the taxable income computed in step 5 to the
following table to determine the West Virginia annual tax withholding.
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Tax
Withholding Table
Option One Earner/One Job Table
(Filing
Status N)
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If the Amount
of
Taxable Income Is:
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The Amount of
West Virginia
Tax Withholding Should Be:
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Over:
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But Not
Over:
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Of Excess
Over:
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$ 0
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$ 10,000
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$ 0
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plus
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3.0%
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$ 0
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10,000
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25,000
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300
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plus
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4.0%
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10,000
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25,000
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40,000
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900
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plus
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4.5%
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25,000
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40,000
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60,000
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1,575
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plus
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6.0%
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40,000
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60,000
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and over
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2,775
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plus
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6.5%
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60,000
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Two Earner/Two or More Jobs Table
(Filing
Status O)
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If the Amount
of
Taxable Income Is:
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The Amount of
West Virginia
Tax Withholding Should Be:
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Over:
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But Not
Over:
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Of Excess
Over:
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$ 0
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$ 6,000
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$ 0
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plus
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3.0%
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$ 0
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6,000
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15,000
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180
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plus
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4.0%
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6,000
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15,000
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24,000
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540
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plus
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4.5%
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15,000
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24,000
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36,000
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945
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plus
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6.0%
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24,000
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36,000
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and over
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1,665
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plus
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6.5%
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36,000
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- Divide the annual West Virginia
tax withholding by 26 and round to the nearest dollar to obtain the
biweekly West Virginia tax withholding.
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Weekly Federal Tax Rate:
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Tax Year: 2010
Note: S=Single; M=Married; H=Household;
| File Status |
Income Lower Limit |
Income Upper Limit |
Fix Withheld |
Percentage Rate |
| S |
$0.00 |
$116.00 |
$0.00 |
0.00% |
| S |
$116.00 |
$200.00 |
$0.00 |
10.00% |
| S |
$200.00 |
$693.00 |
$8.40 |
15.00% |
| S |
$693.00 |
$1,302.00 |
$82.35 |
25.00% |
| S |
$1,302.00 |
$1,624.00 |
$234.60 |
27.00% |
| S |
$1,624.00 |
$1,687.00 |
$321.54 |
30.00% |
| S |
$1,687.00 |
$3,344.00 |
$340.44 |
28.00% |
| S |
$3,344.00 |
$7,225.00 |
$804.40 |
33.00% |
| S |
$7,225.00 |
up |
$2,085.13 |
35.00% |
| M |
$0.00 |
$264.00 |
$0.00 |
0.00% |
| M |
$264.00 |
$471.00 |
$0.00 |
10.00% |
| M |
$471.00 |
$1,457.00 |
$20.70 |
15.00% |
| M |
$1,457.00 |
$1,809.00 |
$168.60 |
25.00% |
| M |
$1,809.00 |
$2,386.00 |
$256.60 |
27.00% |
| M |
$2,386.00 |
$2,789.00 |
$412.39 |
25.00% |
| M |
$2,789.00 |
$4,173.00 |
$513.14 |
28.00% |
| M |
$4,173.00 |
$7,335.00 |
$900.66 |
33.00% |
| M |
$7,335.00 |
up |
$1,944.12 |
35.00% |
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