Do I need West Virginia Form IT-100.2.B?

The wage-bracket tables — look up gross wages and exemptions, read the withholding amount off the grid. You need it if: You run payroll by hand for a small number of employees. You want to sanity-check what your payroll provider withheld.

West Virginia Form 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.

Download official IT-100.2.B PDF ↗

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.B?

You run payroll by hand for a small number of employees.
You want to sanity-check what your payroll provider withheld.

When it's due

Reference document — nothing to file.

Where it goes

Nothing to submit; used to compute withholding.

Forms that go with IT-100.2.B

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.

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.

If you run payroll. This page is a plain-English guide to Form IT-100.2.B, 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.