West Virginia Withholding: What you need to know

West Virginia law requires employers to withhold state income taxes from the wages of residents and certain nonresidents. Employers may calculate the amount that must be withheld from employees' paychecks using either the wage-bracket tables or the percentage method issued by the Department of Tax and Revenue. Nonresidents who live in Kentucky, Maryland, Ohio, Pennsylvania, and Virginia are not subject to West Virginia withholding if they file Form I.T.-104, Certificate of Nonresidence, with their employer.
For a Limited Time receive a FREE HR Report on the "Critical HR Recordkeeping”.  This exclusive special report covers hiring records, employment relationships, termination records, litigation issues, electronic information issues, tips for better recordkeeping, and a list of legal requirements.  Download Now
Taxes must be withheld on “wages” as defined by the federal Internal Revenue Code. Compensation that is subject to withholding includes wages, commissions, fees, salaries, bonuses, vacation allowances, back pay, tips, and retroactive wage increases. Wages also include any other kind of remuneration for or compensation attributable to services performed by an employee for his employer. Compensation subject to federal withholding is subject to West Virginia withholding. Compensation paid to residents of West Virginia for personal services is subject to withholding, whether the services were rendered in or outside West Virginia. Employer payments of sick pay are also subject to withholding tax. Employees may request that state income tax be withheld from any third-party sick pay.
Exclusions. Payments for some services, including the following, are exempt from withholding:
• Agricultural labor
• Domestic service in a private home
• Service in a local sorority or fraternity
• Deliveries to consumers by newspaper carriers under age 18
• Sales of newspapers and magazines if the vendor is paid on the basis of sales
Additionally, the following are not subject to state income tax ...

>> Read more about Withholding

More on this topic:

State Requirements

National | Alabama | Arizona | Arkansas | California | Colorado | Delaware | District of Columbia | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | Utah | Vermont | Virginia | West Virginia | Wisconsin |

West Virginia Withholding Resources

Withholding Products

Taxation and Withholding Explained Webinar Recording
BLR Webinar: "Taxation and Withholding Explained: Compliance Tips for Multistate Employers""
Employment Taxes in Multiple States Webinar Recording
BLR Webinar: "Employment Taxes in Multiple States: Step-by-Step Calculation and Reporting Strategies""
Payroll Webinar Recording
BLR Webinar: "Payroll: How to Legally Handle Tax Levies and Garnishments""
IRS and ICE Audit Alert Webinar Recording
BLR Webinar: "IRS and ICE Audit Alert: How to Avoid and Manage Payroll and Recordkeeping Scrutiny""
Free Special Reports
Get Your FREE HR Management Special Report. Download Any One Of These FREE Special Reports, Instantly!
Featured Special Report
Claim Your Free Copy of Critical HR Recordkeeping

Record retention is complex and time consuming. However, in addition to complying with various federal and state laws, keeping good, well-organized records can be very helpful in documenting and supporting an organization’s employment actions.
Download Now!

This special report will discuss how you can ensure your records are in good order, and establish a record-retention policy.

Topics covered:
1. Hiring Records
2. Employment Relationships
3. Termination Records
4. Litigation Issues
5. Electronic Information Issues
6. Tips for Better Recordkeeping
7. A List of Legal Requirements

Make sure you have the information you need to know to keep your records in order.