What is West Virginia Form IT-104 used for?
Form IT-104 (West Virginia Employee's Withholding Exemption Certificate) directs your employer on how much WV state personal income tax to deduct from each paycheck based on your allowances and exemptions.
Calculate WV Form IT-104 personal exemptions and West Virginia state tax withholding
WV Form IT-104 Withholding Allowance Calculator – West Virginia Personal Exemptions
Calculate WV and West Virginia state income tax withholding based on Form IT-104 personal allowances. Each allowance exempts $2,000 of taxable wages under W. Va. Code § 11-21-16.
How much is each West Virginia (WV) Form IT-104 allowance worth in 2026?
In West Virginia, each Form IT-104 personal exemption allowance reduces your annualized WV state taxable wages by $2,000 (equivalent to $76.92 per bi-weekly paycheck or $38.46 per weekly paycheck). Depending on your marginal tax bracket (2.11% to 4.58%), each allowance increases your net take-home pay by roughly $42 to $92 per year (~$1.62 to ~$3.52 per bi-weekly check).
$55,000 salary with 2 WV allowances$55,000
Federal income tax−$4,420
West Virginia state tax (SB 392)−$1,655
FICA (Social Security + Medicare)−$4,208
Take-home (before local fee)$44,717
Per month · per week$3,726 · $859.95
Calculate WV Form IT-104 Allowances
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West Virginia · 2026 tax year · salaried or hourly
West Virginia Form IT-104 allowances (SB 392 rates) and municipal City Service Fees.
West Virginia Form IT-104. Each allowance subtracts $2,000 from annual taxable wages ($76.92 bi-weekly) under W. Va. Code § 11-21-16.
Municipal user fee (Charleston $3/wk, Huntington $5/wk, Morgantown $3/wk, etc.) withheld by employers.
Extra voluntary state withholding deducted per pay period.
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Exempt under reciprocity (Form WV/IT-104NR)?
Commuters residing in reciprocal states (KY, MD, OH, PA, VA) can file Form WV/IT-104NR for 100% exemption from West Virginia state income tax.
West Virginia 2026 Graduated State Tax (SB 392)State income tax rates range from 2.11% to 4.58% across five progressive brackets (5% rate reduction).
Updates as you type
How is WV Form IT-104 Allowances calculated in 2026?
West Virginia (WV) personal exemption allowance is set at $2,000 per claimed exemption by statute (W. Va. Code § 11-21-16).
Claiming 0 allowances results in the highest withholding; claiming allowances for yourself, spouse, and dependents reduces state tax withheld.
West Virginia does not follow the federal W-4 credit amounts; you must file a state-specific Form IT-104 with your WV employer.
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How to work out WV Form IT-104 Allowances, step by step
1Count your qualifying exemptions: 1 for yourself, 1 for your spouse (if filing jointly), and 1 for each dependent child or relative.
2Select the total allowance count on the State & Local tab of the WV calculator.
3Compare net pay across allowance counts to prevent underwithholding or excessive refund balances in West Virginia.
Common questions about WV Form IT-104 Allowances
Can I claim more allowances on WV Form IT-104 than on Federal Form W-4?
Yes. Federal Form W-4 no longer uses allowances (it uses dollar tax credits), whereas West Virginia continues to use the traditional allowance system with $2,000 per exemption.
When should I submit a new Form IT-104 in West Virginia?
Submit an amended IT-104 to your WV employer within 10 days if your exemptions decrease (such as divorce or a dependent aging out), or anytime your household gains a dependent or changes filing status.