Bloomberg Tax
March 17, 2023, 5:56 PM

West Virginia Updates Withholding Methods

Jamie Rathjen
Jamie Rathjen

West Virginia’s withholding methods were updated following the signing into law of a recent income tax cut, the state tax division said March 16.

The state’s first update since 2007 retains a system of two percentage methods, one for two earners or multiple jobs and one for one earner or one job. Despite its name, the two-earner/multiple job method should be used for all employees unless they check a box on Form IT-104, West Virginia Employee’s Withholding Exemption Certificate, the division said in a notice to employers. The division also updated its wage-bracket tables.

The value ...