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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.
Visit Our Website:
http://www.tax.wv.gov
For Assistance
Toll-Free 1-800-982-8297
Or (304) 558-3333
1 | Form WV IT-100.1A March 2023 | West Virginia Tax Division