Revised West Virginia Withholding Tables Should Be Used Immediately

Retroactive to January 1, 2023, West Virginia percentage method and table method withholding tables have been revised to reflect personal income tax rate reductions that were signed into law on March 7, 2023 [West Virginia Tax Division, Form WVI IT-100.1A, March 2023].

Two-earner tables should be used for all employees unless the employee requested that tax be withheld at a lower rate on West Virginia Form IT-104, Employee's Withholding Exemption Certificate.

The two-earner tables have been adjusted to account for the first three months of withholding at the old tax rates. There is no need to adjust withholding retroactively. Note that the one-earner tax tables were not adjusted in the same manner.

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Lia Coniglio, Esq., is Managing Editor of PayState Update and Senior Manager of State Payroll Information Resources for the APA.