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West Virginia Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 4, 2013.

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Employers in West Virginia must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: West Virginia income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: West Virginia Form WV/IT-104 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: West Virginia has reciprocal agreements in effect with Kentucky, Maryland, Ohio, Pennsylvania and Virginia.

Administration:

West Virginia Department of Revenue
Taxpayer Services
P.O. Box 3784
Charleston, West Virginia 25337
Telephone: 304-558-3333

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