How West Virginia withholding is handled
West Virginia uses IT-104 allowances and a separate election for the lower one-earner table. Filing jointly alone does not select that election.
A state withholding example
On $1,000 weekly taxable pay with no allowances, normal state withholding is $34 under the default table or $31 with the lower one-earner election.
Coverage limits
Uses the revised March 2026 tables for paydates June 12 onward and whole-dollar rounding. Confirm any city service fees separately.
Regular resident W-2 wages only. Use confirmed local/other payroll charges where required. No tax-return, reciprocity, nonresident-alien or special-occupation calculations. Benefit entries must qualify under your employer’s plan.
Official sources
Sources reviewed August 31, 2026. Read the complete method and privacy boundaries.