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Taxation of Employee Benefits: West Virginia

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Rena Pirsos, XpertHR Legal Editor

Summary

  • In West Virginia, salary deferrals to cafeteria plans under § 125 of the Internal Revenue Code (IRC) are taxed differently than under federal law for unemployment insurance purposes. See Salary Deferrals to IRC § 125 Cafeteria Plans.
  • West Virginia  recognizes same-sex marriage and the value of health insurance benefits provided to an employee's same-sex spouse, and/or their dependents, is not taxable. West Virginia does not recognize civil unions and domestic partnerships and the value of health insurance benefits provided to an employee's same-sex civil union partner or domestic partner, and/or their dependents, is taxable. See Same-Sex Couple Health Insurance Benefits.