The below content should be reviewed in conjunction with the in-depth federal coverage of this topic provided above.

Author: Eric E. Kinder, Spilman, Thomas & Battle, PLLC

Summary

  • Wages paid to residents of West Virginia are subject to West Virginia withholding even if some or all of the services were performed outside the state. Nonresidents are subject to West Virginia withholding on all wages paid for services performed in West Virginia. Reciprocal withholding agreements are in effect between West Virginia and five other states. See Withholding on Residents and Nonresidents.
  • Federal Form W-4, Employee's Withholding Allowance Certificate, is normally used to determine West Virginia personal income tax withholding, but the state version of Form W-4 should be used in certain circumstances. See Employee's Withholding Allowance Certificate.
  • The method of determining income tax withholding on supplemental wage payments differs depending on whether the payments were made together with, or separate from, regular wages. See Supplemental Wages.
  • Employers must provide current employees with an annual Form W-2, Wage and Tax Statement. The form must be provided to terminated employees on a certain date. See Form W-2 Requirements.
  • West Virginia employers are required to keep specific payroll tax records for at least five years. See Recordkeeping Requirements.
  • In addition to state income tax withholding, certain cities in West Virginia require employers to withhold a city service fee from the pay of employees who work in those cities. See Local Payroll Taxes.