Employers

The withholding tax tables have been updated for the 2026 tax year.

IT-104 Employee’s Withholding/Exemption Certificate

IT-100.2.A Percentage Method of Withholding

IT-100.2.B Table Method of Withholding

Please see the following web page for more information:

West Virginia Income Tax Filing Season 2025

Individuals 1099 Forms 2026 Income Tax Rate Cut Currently selected Audits and Collections e-File Frequently Asked Questions - Individual Income Tax Guidance and Publications Income Tax Credits for Property Taxes Paid Individuals Prior Year Forms Make a Payment Motor Vehicle Property Tax Adjustment Credit SeniorCitizens Social Security Modification Tax Calculator Tax Calendar TaxFilingSeason Tax Year Disaster Relief Extension Tax Forms and Letters: Rebranding Tax Refund Fraud Walk-In Services Where's My Refund?

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Employers

Official source

The withholding tax tables have been updated for the 2026 tax year.

IT-104 Employee’s Withholding/Exemption Certificate

IT-100.2.A Percentage Method of Withholding

IT-100.2.B Table Method of Withholding

Please see the following web page for more information:

West Virginia Income Tax Filing Season 2025

Individuals 1099 Forms 2026 Income Tax Rate Cut Currently selected Audits and Collections e-File Frequently Asked Questions - Individual Income Tax Guidance and Publications Income Tax Credits for Property Taxes Paid Individuals Prior Year Forms Make a Payment Motor Vehicle Property Tax Adjustment Credit SeniorCitizens Social Security Modification Tax Calculator Tax Calendar TaxFilingSeason Tax Year Disaster Relief Extension Tax Forms and Letters: Rebranding Tax Refund Fraud Walk-In Services Where's My Refund?