West Virginia Withholding Tax




What is West Virginia Withholding Tax?

Withholding tax is the amount of employee’s pay withheld by the employer and sent directly to the government as partial payment of state income tax.  The amount of withholding tax depends on employee’s income.  The West Virginia state income tax is between 3.0%-6.5%. Therefore, the withholding tax should be similar to the state income tax range.

Employees do not need to take any action.  The employers/businesses will need to deduct the withholding tax from employee’s paycheck and submit and file the withholding tax to West Virginia Dept of Revenue.

How much is West Virginia Withholding Tax?

Since West Virginia withholding tax withheld is used to pay for employee’s West Virginia state income tax, the withholding tax should correlate with state income tax bracket.  The West Virginia state income tax rate ranges from 3.0% to 6.5%.  The withholding tax should be within the state income tax rate range.

State Year  State Income Tax Rate Withholding Tax Rate
West Virginia 2015 3%-6.5% 3%-6.5%

How to File West Virginia Withholding Tax?

Employees do not need to do anything.

Employers/Businesses need to register withholding tax account with West Virginia Department of Revenue.  Depending the size of the company, every three months, the employers have to file a quarterly withholding reports and submit withholding tax to the Department of Revenue.  Most small businesses need to file quarterly while larger businesses need to file more frequently.

West Virginia Withholding Tax Forms

Form Number Form Description
Form WV/IT-104  Withholding Certificate
FormWV/IT-101  Withholding Tax Return
Form WV/BUS-APP Withholding Tax Registration

How to Register for West Virginia Withholding Tax?

Businesses with employees will need to register for West Virginia Withholding account. The easiest and fastest way to register for Withholding tax is online.

Click here to register for West Virginia Withholding Tax.

When to File and Deadlines for West Virginia Withholding Tax Return

Generally, West Virginia Withholding Tax returns have to be filed every three months, ending on March 31 (Q1), June 30 (Q2), September 30 (Q3) and December 31 (Q4). Typically, the deadline to mail West Virginia Withholding Tax return is the last day of the following month.

Quarter Months Deadline
Q1 January - March April 30
Q2 April - June July 31
Q3 July - September October 31
Q4 October - December January 31

West Virginia WV Withholding Tax Contacts and Address:

For more information or help on West Virginia Withholding Tax, please use the contact information below

Website West Virginia Dept of Revenue
Telephone 304-558-3333
Email  TAXwvtaxaid@wv.gov
Email  TaxBusQuestion@tax.virginia.gov
Address West Virginia State Tax Department
P.O. Box 3784
Charleston  WV 25337-3784

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