Do I need West Virginia Form IT-104?

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. You need it if: You are starting a new job in West Virginia. You got married or divorced, had a child, or a dependent stopped qualifying. Your refund or balance due last April was much bigger than you wanted. You want extra tax withheld each pay period on purpose.

West Virginia Form 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.

Download official IT-104 PDF ↗Fill it in for me

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-104?

You are starting a new job in West Virginia.
You got married or divorced, had a child, or a dependent stopped qualifying.
Your refund or balance due last April was much bigger than you wanted.
You want extra tax withheld each pay period on purpose.

When it's due

No filing deadline. Give it to your employer when you are hired, and file a new one within 10 days of anything that reduces the exemptions you are entitled to.

Where it goes

Your employer's payroll department. Do not mail it to the Tax Division.

Generate a completed IT-104

Answer the questions below and download a filled-in, signature-ready PDF. Everything runs in your browser — nothing you type here is uploaded, saved, or sent anywhere.

Nothing you type here leaves your device.The worksheet, including your SSN, is drawn straight into a PDF in your browser — it is never uploaded or saved anywhere.

Full name

Social Security number

Home address

City

State

ZIP code

Line 1 — Single, claiming your own exemption?

Line 2 — Married exemptions (you and spouse)

Line 3 — Number of dependents

Line 4 — Total exemptions1

Line 5 — Withhold at a lower rate (single-job households only)

Line 6 — Extra withholding per paycheck

I live outside WV and need the Certificate of Nonresidence (page 2)

Tools that help with this form

Work out how many allowances to claim →Guide: WV IT-104 withholding allowances →

Forms that go with IT-104

IT-104NR

Certificate of Nonresidence in West Virginia

Stops West Virginia withholding entirely for commuters who live in a reciprocal state, and for qualifying military spouses.

IT-104.1

Low-Income Earned Income Exclusion Election Out-Of-State Withholding Instructions

Lets a low-income West Virginia resident working out of state elect the earned income exclusion and stop WV withholding on those wages.

IT-102-1

Affidavit of West Virginia Income Tax Withheld by Employer

Lets you claim credit for West Virginia tax that was withheld from your pay when you cannot produce a W-2 to prove it.

Starting a job or changing your withholding. This page is a plain-English guide to Form IT-104, 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.