West Virginia Form IT-100.2.A
Tables for Percentage Method of Withholding
The percentage-method withholding tables — the formula payroll software uses to compute West Virginia withholding.
Hosted by the West Virginia Tax Division at tax.wv.gov. We link the live file rather than mirroring it, so you always get the current revision.
Do you need Form IT-100.2.A?
- You are configuring or auditing payroll software.
- You need to reproduce a withholding figure exactly rather than look it up in a band.
When it's due
Reference document — nothing to file.
Where it goes
Nothing to submit; used to compute withholding.
Tools that help with this form
Forms that go with IT-100.2.A
IT-100.2.B
Employer's Withholding Tax Tables - Table Method of Withholding
The wage-bracket tables — look up gross wages and exemptions, read the withholding amount off the grid.
TSD-381
Withholding Information for Employers
The Tax Division's plain-language overview of West Virginia employer withholding obligations — the best single starting point for a new employer.
IT-104
Employee's Withholding/Exemption Certificate
Tells your employer how much West Virginia income tax to take out of each paycheck. It is the state's equivalent of the federal W-4.
If you run payroll. This page is a plain-English guide to Form IT-100.2.A, not tax advice, and it is not affiliated with the West Virginia Tax Division. Deadlines can shift and the state revises forms — always check the official instructions before filing. Back to all West Virginia tax forms.