USA State Taxes

WEST VIRGINIA (WV)

 

STATE INCOME TAX (SIT)

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms
Wage Withholding Tables  

Tax Department - Business

 

Register for

MyTaxes

Remit tax - Monthly EFT - Due before 15th of following month.

Return - Quarterly - On or before last day of following month.

Pay through MyTaxes

Withholding tax forms and tables

Quarterly - IT-101Q

Payment voucher IT-101V

 

Use Federal W4 or West Virginia Withholding Exemption Certificate - WV/IT-104

Supplemental Wage / Bonus Rate 3.0 – 6.5%  

 

Notes: A return must be completed and submitted even if you had no employees and no tax has been withheld.

WV has a reciprocal agreement with Kentucky, Maryland, Ohio, Pennsylvania and West Virginia.

 

STATE UNEMPLOYMENT INSURANCE (SUI)

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms
Maximum Taxable Earnings $9,521 Increase from $9000 in 2023

Workforce UI

Quarterly

 

Online Contribution System

Wage Report (WVUC-A-154-A)
Employee Deduction None  

Employer Tax Rate

1.5 – 8.5% Unchanged from 2023
New Employment Rate - Standard 2.7% Unchanged from 2023
Voluntary Contribution Permitted None  

 

 

NEW HIRE REPORTING

Website Frequency / Method Forms
New Hire

Within 14 days after hire date or re-hired or returns to work. Electronic submissions in two monthly transmissions not more than sixteen days apart.

Register

Electronic Reporting

 

 

 

LOCAL WITHHOLDING TAXES

Description Amount Website Deposit Method / Frequency / Threshold Forms
City of Charleston City Service Tax $3.00 / calendar week of employment (includes vacation & paid leave) (1-Jan-2018) City Service Fee Quarterly

Employer Worksheet (CSF-4)

City Service Fee Return (CSF-2)

City of Fairmont Street Maintenance & Improvement Charges

(all non-resident employees working within Fairmont's corporate limits).

$2.00 / calendar week of employment (weekly pay)

$4.33 / twice a week

$4.00 / every other week.

Street Maintenance and Improvement Charges Quarterly

Worksheet SMC-02

Remittance Form SMC-01

City of Huntington City Service Fee $5.00 / calendar week of employment City Service Fee Monthly, Quarterly or Annually City Service Fee remittance form
City of Morgantown Safe Streets & Safe Community Service Fee $3.00 Weekly, $6.00 Bi-weekly, $6.50 Semi-monthly, $13.00 Monthly Safe Streets and Community Service Fees Quarterly Municipal Service Fee form
City of Parkersburg Service User Fee $2.50 / calendar week of employment City Fees

Quarterly

Online Payment Portal to pay Service User Fees coming soon.

CSUF Remittance form
City of Weirton Municipal Service Fee $2.00 / calendar week of employment Municipal Service Fee Quarterly Report of Municipal Service Fee Withheld

 

WEBSITES

 

 

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

 

Last updated Jan 2024