How do I fill out Form IT-104 for a second job in West Virginia?
You should claim 0 allowances on your second job's Form IT-104 to ensure maximum withholding in WV, and consider adding an additional dollar amount on Line 2.
Calculate withholding on second jobs to prevent underwithholding in WV & West Virginia
WV Second Job & Dual Employment Tax Calculator – West Virginia Withholding
Avoid unexpected tax bills when working multiple jobs in WV and West Virginia. Calculate combined tax withholding across West Virginia's 5 graduated brackets (2.11%–4.58%) and Federal W-4 Step 2 adjustments.
Why do second jobs cause tax surprises in West Virginia (WV)?
Because West Virginia has graduated tax brackets (2.11% to 4.58%), each employer independently applies the lowest bracket (2.11%) to the first $10,000 of wages if you don't adjust your Form IT-104. When combined on your annual WV tax return, your secondary income is actually pushed into the 3.16%, 4.22%, or 4.58% brackets, resulting in significant underwithholding unless you check Multiple Jobs or add extra withholding.
$25,000 second job income in WV$25,000
Federal income tax−$890
West Virginia state tax (SB 392)−$576
FICA (Social Security + Medicare)−$1,913
Take-home (before local fee)$21,621
Per month · per week$1,802 · $415.79
Calculate WV Second Job Tax
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West Virginia · 2026 tax year · salaried or hourly
Your W-4 filing status, dependent credits, and withholding adjustments.
Work more than one job or your spouse works?
Form W-4, Step 2 — increases withholding for two-earner households.
Form W-4, Step 3 — $2,000 per qualifying child under 17, $500 for other dependents.
$
Form W-4, Step 4c — extra federal income tax withheld each pay period.
$
Updates as you type
How is WV Second Job Tax calculated in 2026?
Each employer withholds taxes as if they are your only employer unless you adjust your forms.
Federal Form W-4 Step 2(c) or the Multiple Jobs Worksheet accounts for dual earnings.
West Virginia Form IT-104 Line 2 allows you to request additional dollar-amount state withholding per pay period.
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How to work out WV Second Job Tax, step by step
1Enter the gross pay and frequency of your second job.
2Check 'Multiple jobs or spouse works' on the Federal Taxes tab.
3Add extra state withholding in Line 2 of the State & Local tab to cover higher WV bracket rates.
Common questions about WV Second Job Tax
Do I pay the City Service Fee on both jobs in West Virginia (WV)?
If both jobs are located in the same city (e.g., Charleston), you are only obligated to pay the weekly fee once. You can provide proof of deduction from your primary employer to exempt your second job.