How to Calculate 2023 West Virginia State Income Tax by Using State Income Tax Table
1. Find your income exemptions
2. Find your pretax deductions, including 401K, flexible account contributions ...
3. Find your gross income
4. Check the 2023 West Virginia state tax rate and the rules to calculate state income tax
5. Calculate your state income tax step by step
6. If you want to simplify payroll tax calculations, you can download
ezPaycheck payroll software, which can calculate federal tax, state tax, Medicare tax, Social Security Tax and other taxes for you automatically. You can try it free for 30 days, with no obligation and no credt card needed.
Calculate Federal & State Taxes, Print Paychecks, Print W2, W3, 941, 943 and 940.
User-friendly, Easy-to-use
No monthly fee. No hidden cost.
Try it free for 30 days with no obligation. No credit card required.
Withholding Formula (West Virginia Effective 2023)
Subtract the biweekly Thrift Savings Plan contribution
from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the
adjusted gross biweekly wages.
Add taxable fringe benefits (taxable life insurance,
etc.) to the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26
to obtain the annual wages.
Determine the exemption allowance by applying the
following guideline and subtract this amount from the result of step
4 to compute the taxable income.
Exemption Allowance = $2,000 x Number of Exemptions
Apply the taxable income computed in step 5 to the
following table to determine the West Virginia annual tax withholding.
Tax
Withholding Table Option One Earner/One Job Table
(Filing
Status N)
If the Amount
of
Taxable Income Is:
The Amount of
West Virginia
Tax Withholding Should Be:
Over:
But Not
Over:
Of Excess
Over:
$ 0
$ 10,000
$ 0
plus
2.36%
$ 0
10,000
25,000
236
plus
3.15%
10,000
25,000
40,000
708.5
plus
3.54%
25,000
40,000
60,000
1,239,5
plus
4.72%
40,000
60,000
and over
2,183.5
plus
5.12%
60,000
Two Earner/Two or More Jobs Table
(Filing
Status O)
If the Amount
of
Taxable Income Is:
The Amount of
West Virginia
Tax Withholding Should Be:
Over:
But Not
Over:
Of Excess
Over:
$ 0
$ 7,500
$ 0
plus
2.36%
$ 0
7,500
18,750
177
plus
3.15%
7,500
18,750
30,000
531.38
plus
3.54%
18,750
30,000
45,000
929.63
plus
4.72%
30,000
45,000
and over
1,637.63
plus
5.12%
45,000
Divide the annual West Virginia
tax withholding by 26 and round to the nearest dollar to obtain the
biweekly West Virginia tax withholding.
More Payroll Information for West Virginia Small Business