USA State Taxes
WEST VIRGINIA (WV)
STATE INCOME TAX (SIT)
Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
---|---|---|---|---|---|
Wage Withholding | Tables |
Register for |
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 |
Quarterly
|
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. |
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
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Last updated Jan 2024