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Understanding Personal Income Tax in West Virginia

Filed under State Taxes. Fact checked on February 13, 2013.

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Wyoming's personal income tax is discussed.

If you are a resident or nonresident of West Virginia and receive taxable income individually from property owned or business transacted in West Virginia, you are subject to tax on net income. Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you.

The following 2012 marginal tax rates and income brackets apply:

All Taxpayers (Except Married Persons Filing Separately)
Taxable Income Amount of Tax
Less than $10,000 3% of taxable income
Over $10,000, but not over $25,000 $300 plus 4% of excess over $10,000
Over $25,000, but not over $40,000 $900 plus 4.5% of excess over $25,000
Over $40,000, but not over $60,000 $1,575 plus 6% of excess over $40,000
Over $60,000 $2,775 plus 6.5% of excess over $60,000

Married Filing Separately
Taxable Income Amount of Tax
Not over $5,000 3% of taxable income
Over $5,000, but not over $12,500 $150 plus 4% of excess over $5,000
Over $12,500, but not over $20,000 $450 plus 4.5% of excess over $12,500
Over $20,000, but not over $30,000 $787.50 plus 6% of excess over $20,000
Over $30,000 $1,387.50 plus 6.5% of excess over $30,000

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