Do 1099 contractors owe municipal City Service Fees in West Virginia (WV)?
Yes. Self-employed individuals who perform services within WV municipalities like Charleston or Huntington are required to pay the municipal user fee.
1099 contractor and gig-worker tax estimation in WV & West Virginia
WV 1099 & Self-Employment Tax Calculator – West Virginia Independent Contractors
Calculate 1099 independent contractor taxes in WV and West Virginia, including 15.3% SE tax, business deductions, and quarterly estimated state tax (Form IT-140ES).
Calculate WV Self-Employment Tax
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West Virginia · 2026 tax year · salaried or hourly
How much and how often you’re paid.
Income entry method
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Schedule C deductions (supplies, home office, mileage, etc.). These reduce your taxable business income.
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Updates as you type
How is WV Self-Employment Tax calculated in 2026?
Self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of net profit in WV.
Half of self-employment tax is deductible from federal adjusted gross income.
1099 contractors in West Virginia must make quarterly estimated payments using Form IT-140ES.
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How to work out WV Self-Employment Tax, step by step
1Input your estimated gross business revenue and deductible expenses.
2Calculate federal SE tax and West Virginia state income tax.
3Divide your annual liability into quarterly estimated tax vouchers for the WV State Tax Department.
Common questions about WV Self-Employment Tax
How do I pay West Virginia quarterly estimated taxes?
Use Form IT-140ES (WV Estimated Personal Income Tax Voucher) or remit electronically via the MyTaxes portal at mytaxes.wvtax.gov.