AMOUNT TO BE WITHHELD IS: Over But Not Over Of Excess Over - $ 144 $ 2.11% - $ 144 $ 361 $ 3.04 $ plus 2.81% 144 $ 361 $ 577 $ 9.13 $ plus 3.16% 361 $ 577 $ 866 $ 15.95 $ plus 4.22% 577 $ 866 $ 28.14 $ plus 4.58% 866 $ Over But Not Over Of Excess Over - $ 289 $ 2.11% - $ 289 $ 722 $ 6.09 $ plus 2.81% 289 $ 722 $ 1,154 $ 18.25 $ plus 3.16% 722 $ 1,154 $ 1,731 $ 31.90 $ plus 4.22% 1,154 $ 1,731 $ 56.27 $ plus 4.58% 1,731 $ Over But Not Over Of Excess Over - $ 313 $ 2.11% - $ 313 $ 782 $ 6.60 $ plus 2.81% 313 $ 782 $ 1,250 $ 19.77 $ plus 3.16% 782 $ 1,250 $ 1,875 $ 34.58 $ plus 4.22% 1,250 $ 1,875 $ 60.95 $ plus 4.58% 1,875 $ TABLE 3. SEMIMONTHLY Payroll Period Gross Wage Minus $83.33 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: TABLE 2. BIWEEKLY Payroll Period Gross Wage Minus $76.92 for Each Exemption Claimed Equals Taxable Wage TABLE 1. WEEKLY Payroll Period Gross Wage Minus $38.46 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: Tables for Percentage Method of Withholding TWO EARNER/TWO OR MORE JOBS Married filing jointly, both working/individual earning wages from two jobs Page 1 of 4 | Form WV IT-100.2A March 2026| West Virginia Tax Division

Over But Not Over Of Excess Over - $ 625 $ 2.11% - $ 625 $ 1,562 $ 13.18 $ plus 2.81% 625 $ 1,562 $ 2,500 $ 39.53 $ plus 3.16% 1,562 $ 2,500 $ 3,750 $ 69.15 $ plus 4.22% 2,500 $ 3,750 $ 121.91 $ plus 4.58% 3,750 $ Over But Not Over Of Excess Over - $ 7,500 $ 2.11% - $ 7,500 $ 18,750 $ 158.25 $ plus 2.81% 7,500 $ 18,750 $ 30,000 $ 474.38 $ plus 3.16% 18,750 $ 30,000 $ 45,000 $ 829.88 $ plus 4.22% 30,000 $ 45,000 $ 1,462.88 $ plus 4.58% 45,000 $ Over But Not Over Of Excess Over - $ 29 $ 2.11% - $ 29 $ 72 $ 0.60 $ plus 2.81% 29 $ 72 $ 115 $ 1.82 $ plus 3.16% 72 $ 115 $ 173 $ 3.17 $ plus 4.22% 115 $ 173 $ 5.61 $ plus 4.58% 173 $ If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: TABLE 4. MONTHLY Payroll Period Gross Wage Minus $166.67 for Each Exemption Claimed Equals Taxable Wage TABLE 6. DAILY Payroll Period Gross Wage Minus $7.66 for Each Exemption Claimed Equals Taxable Wage TABLE 5. ANNUAL Payroll Period Gross Wage Minus $2,000.00 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: Page 2 of 4 | Form WV IT-100.2A March 2026| West Virginia Tax Division

AMOUNT TO BE WITHHELD IS: Over But Not Over Of Excess Over - $ 192 $ 2.11% - $ 192 $ 481 $ 4.05 $ plus 2.81% 192 $ 481 $ 769 $ 12.17 $ plus 3.16% 481 $ 769 $ 1,154 $ 21.27 $ plus 4.22% 769 $ 1,154 $ 37.52 $ plus 4.58% 1,154 $ Over But Not Over Of Excess Over - $ 385 $ 2.11% - $ 385 $ 962 $ 8.12 $ plus 2.81% 385 $ 962 $ 1,538 $ 24.34 $ plus 3.16% 962 $ 1,538 $ 2,308 $ 42.54 $ plus 4.22% 1,538 $ 2,308 $ 75.03 $ plus 4.58% 2,308 $ Over But Not Over Of Excess Over - $ 417 $ 2.11% - $ 417 $ 1,042 $ 8.80 $ plus 2.81% 417 $ 1,042 $ 1,667 $ 26.36 $ plus 3.16% 1,042 $ 1,667 $ 2,500 $ 46.11 $ plus 4.22% 1,667 $ 2,500 $ 81.26 $ plus 4.58% 2,500 $ TABLE 3. SEMIMONTHLY Payroll Period Gross Wage Minus $83.33 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: TABLE 2. BIWEEKLY Payroll Period Gross Wage Minus $76.92 for Each Exemption Claimed Equals Taxable Wage TABLE 1. WEEKLY Payroll Period Gross Wage Minus $38.46 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: Tables for Percentage Method of Withholding OPTIONAL ONE EARNER/ONE JOB Single, head of household or married with nonemployed spouse Page 3 of 4 | Form WV IT-100.2A March 2026| West Virginia Tax Division

Over But Not Over Of Excess Over - $ 833 $ 2.11% - $ 833 $ 2,083 $ 17.58 $ plus 2.81% 833 $ 2,083 $ 3,333 $ 52.70 $ plus 3.16% 2,083 $ 3,333 $ 5,000 $ 92.20 $ plus 4.22% 3,333 $ 5,000 $ 162.55 $ plus 4.58% 5,000 $ Over But Not Over Of Excess Over - $ 10,000 $ 2.11% - $ 10,000 $ 25,000 $ 211.00 $ plus 2.81% 10,000 $ 25,000 $ 40,000 $ 632.50 $ plus 3.16% 25,000 $ 40,000 $ 60,000 $ 1,106.50 $ plus 4.22% 40,000 $ 60,000 $ 1,950.50 $ plus 4.58% 60,000 $ Over But Not Over Of Excess Over - $ 38 $ 2.11% - $ 38 $ 96 $ 0.80 $ plus 2.81% 38 $ 96 $ 153 $ 2.43 $ plus 3.16% 96 $ 153 $ 230 $ 4.23 $ plus 4.22% 153 $ 230 $ 7.48 $ plus 4.58% 230 $ If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: TABLE 4. MONTHLY Payroll Period Gross Wage Minus $166.67 for Each Exemption Claimed Equals Taxable Wage TABLE 6. DAILY Payroll Period Gross Wage Minus $7.66 for Each Exemption Claimed Equals Taxable Wage TABLE 5. ANNUAL Payroll Period Gross Wage Minus $2,000.00 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: Page 4 of 4 | Form WV IT-100.2A March 2026| West Virginia Tax Division