Tables for Percentage

                                                               Method of Withholding

                     TWO EARNER/TWO OR MORE JOBS
     Married filing jointly, both working/individual earning wages from two jobs

                                      TABLE 1. WEEKLY Payroll Period
                 Gross Wage Minus $38.46 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                         Of Excess Over
$                 0  $                144                           2.36% $                 0
$                144 $                361 $               3.40 plus 3.15% $                144
$                361 $                577 $             10.23  plus 3.54% $                361
$                577 $                866 $             17.87  plus 4.72% $                577
$                866                      $             31.50  plus 5.12% $                866

                                   TABLE 2. BIWEEKLY Payroll Period
                 Gross Wage Minus $76.92 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                         Of Excess Over
$                 0  $                289                           2.36% $                 0
$                289 $                722 $               6.81 plus 3.15% $                289
$                722 $             1,154  $             20.45  plus 3.54% $                722
$             1,154  $             1,731  $             35.74  plus 4.72% $                1,154
$             1,731                       $             63.00  plus 5.12% $                1,731

                                TABLE 3. SEMIMONTHLY Payroll Period
                 Gross Wage Minus $83.33 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                         Of Excess Over
$                 0  $                313                           2.36% $                 0
$                313 $                782 $               7.38 plus 3.15% $                313
$                782 $             1,250  $             22.15  plus 3.54% $                782
$             1,250  $             1,875  $             38.74  plus 4.72% $                1,250
$             1,875                       $             68.23  plus 5.12% $                1,875

Page 1 of 4 | Form WV IT-100.2A                                     March 2023 | West Virginia Tax Division

                                                                    Tables for Percentage

                                                                    Method of Withholding

                     TWO EARNER/TWO OR MORE JOBS
           Married filing jointly, both working/individual earning wages from two jobs

                                   TABLE 4. MONTHLY Payroll Period
                  Gross Wage Minus $166.67 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                           Of Excess Over
$                  0 $                625                             2.36% $                  0
$                625 $             1,562  $             14.74    plus 3.15% $                625
$             1,562  $             2,500  $             44.28    plus 3.54% $                1,562
$             2,500  $             3,750  $             77.46    plus 4.72% $                2,500
$             3,750                       $          136.47      plus 5.12% $                3,750

                                      TABLE 5. ANNUAL Payroll Period
                  Gross Wage Minus $2,000.00 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                           Of Excess Over
$                  0 $             7,500                              2.36% $                  0
$             7,500  $          18,750    $          177.00      plus 3.15% $                7,500
$          18,750    $          30,000    $          531.38      plus 3.54% $              18,750
$          30,000    $          45,000    $          929.63      plus 4.72% $              30,000
$          45,000                         $       1,637.63       plus 5.12% $              45,000

                                       TABLE 6. DAILY Payroll Period
                   Gross Wage Minus $7.66 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                           Of Excess Over
$                  0 $                 29                             2.36% $                  0
$                 29 $                 72 $               0.67   plus 3.15% $                 29
$                 72 $                115 $               2.04   plus 3.54% $                 72
$                115 $                173 $                .3 56 plus 4.72% $                115
$                173                      $                .6 28 plus 5.12% $                173

Page 2 of 4 | Form WV IT-100.2A                                     March 2023 | West Virginia Tax Division

                                                               Tables for Percentage

                                                               Method of Withholding

                     OPTIONAL ONE EARNER/ONE JOB
                 Single, head of household or married with nonemployed spouse

                                      TABLE 1. WEEKLY Payroll Period
                 Gross Wage Minus $38.46 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                            Of Excess Over
$                 0  $                192                           2.36%    $                 0
$                192 $                481 $               4.53 plus 3.15%    $                192
$                481 $                769 $             13.63  plus 3.54%    $                481
$                769 $             1,154  $             23.83  plus 4.72%    $                769
$             1,154                       $             42.00  plus 5.12%    $                1,154

                                   TABLE 2. BIWEEKLY Payroll Period
                 Gross Wage Minus $76.92 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                            Of Excess Over
$                 0  $                385                           2.36%    $                 0
$                385 $                962 $               9.09 plus 3.15%    $                385
$                962 $             1,538  $             27.26  plus 3.54%    $                962
$             1,538  $             2,308  $             47.65  plus 4.72%    $                1,538
$             2,308                       $             84.00  plus 5.12%    $                2,308

                                TABLE 3. SEMIMONTHLY Payroll Period
                 Gross Wage Minus $83.33 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                            Of Excess Over
$                 0  $                417                           2.36%    $                 0
$                417 $             1,042  $               9.84 plus 3.15%    $                417
$             1,042  $             1,667  $             29.53  plus 3.54%    $                1,042
$             1,667  $             2,500  $             51.65  plus 4.72%    $                1,667
$             2,500                       $             90.97  plus 5.12%    $                2,500

Page 3 of 4 | Form WV IT-100.2A                                     March 2023 | West Virginia Tax Division

                                                                   Tables for Percentage

                                                                   Method of Withholding

                     OPTIONAL ONE EARNER/ONE JOB
                 Single, head of household or married with nonemployed spouse

                                   TABLE 4. MONTHLY Payroll Period
                 Gross Wage Minus $166.67 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                            Of Excess Over
$                 0  $                833                           2.36%    $                 0
$                833 $             2,083  $             19.66  plus 3.15%    $                833
$             2,083  $             3,333  $             59.03  plus 3.54%    $                2,083
$             3,333  $             5,000  $          103.28    plus 4.72%    $                3,333
$             5,000                       $          181.97    plus 5.12%    $                5,000

                                      TABLE 5. ANNUAL Payroll Period
                 Gross Wage Minus $2,000.00 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                            Of Excess Over
$                 0  $           10,000                             2.36%    $                 0
$          10,000    $           25,000   $          236.00    plus 3.15%    $              10,000
$          25,000    $           40,000   $          708.50    plus 3.54%    $              25,000
$          40,000    $          60,000    $       1,239.50     plus 4.72%    $              40,000
$          60,000                         $       2,183.50     plus 5.12%    $              60,000

                                      TABLE 6. DAILY Payroll Period
                 Gross Wage Minus $7.66 for Each Exemption Claimed Equals Taxable Wage
If Taxable Wage Is:                       AMOUNT TO BE WITHHELD IS:
Over                 But Not Over                                            Of Excess Over
$                 0  $                38                            2.36%    $                 0
$                38  $                96  $               0.90 plus 3.15%    $                38
$                96  $                153 $               2.72 plus 3.54%    $                96
$                153 $                230 $               4.74 plus 4.72%    $                153
$                230                      $               8.38 plus 5.12%    $                230

Page 4 of 4 | Form WV IT-100.2A                                    March 2023 | West Virginia Tax Division