Withholding Taxes: West Virginia

Federal law and guidance on this subject should be reviewed together with this section.

Author: Eric E. Kinder, Spilman Thomas & Battle, PLLC

Summary

• Wages paid to residents of West Virginia are subject to West Virginia withholding even if some or all of the services were performed outside the state. Nonresidents are subject to West Virginia withholding on all wages paid for services performed in West Virginia. However, they may be exempt under a reciprocal agreement with another state, a short-term exemption or as a nonresident military spouse. Reciprocal withholding agreements are in effect between West Virginia and five other states. See Withholding on Residents and Nonresidents.
• Federal Form W-4 is normally used to determine West Virginia personal income tax withholding, but the state Form WV/IT-104 is used in certain circumstances. Certain nonresident employees must submit Form WV/IT-104NR to claim an exemption from withholding. See Employee Withholding Forms.
• The method of determining income tax withholding on supplemental wage payments differs depending on whether the payments were made together with, or separate from, regular wages. See Supplemental Wages.
• West Virginia employers are required to keep specific payroll tax records for at least five years. See Recordkeeping Requirements.
• Localities including Huntington, Morgantown and Weirton have requirements pertaining to income tax withholding. See Local Requirements.