West Virginia Income Tax Withholding and Administration

General Withholding Requirement: West Virginia income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: West Virginia Form WV/IT-104 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: West Virginia has reciprocal agreements in effect with Kentucky, Maryland, Ohio, Pennsylvania and Virginia.

Administration:

West Virginia Department of Revenue
Taxpayer Services
P.O. Box 3784
Charleston, West Virginia 25337
Telephone: 304-558-3333

Local Tax Jurisdictions: None.