West Virginia Individual Income Tax Rate Schedules

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Individual Income Tax Rate Schedules
Form IT140 Tax Rate Schedules2023 TAX RATE SCHEDULES
RATE SCHEDULE I
Use this schedule if you checked 1 (Single), 2 (Head of household), 3 (Married filing joint), or 5 (Widow[er] with
dependent child) under “FILING STATUS”.
Less than $10,000....................................................................................................................................................................2.36% of the taxable income
At least –

But less than –

$10,000

$25,000

$236.00 plus 3.15% of excess over $10,000

$25,000

$40,000

$708.50 plus 3.54% of excess over $25,000

$40,000

$60,000

$1,239.50 plus 4.72% of excess over $40,000

$60,000

$2,183.50 plus 5.12% of excess over $60,000
EXAMPLE
With a taxable income of $117,635

$
x

57,635.00 Income in excess of $60,000
.0512 Tax Rate $60,000 and above

$

2,950.91 Tax on excess of $57,635

+

2,183.50 Tax on $60,000

$

5,134.41 Total Tax on $117,635 (Round to nearest whole dollar)

RATE SCHEDULE II
Use this schedule if you checked box 4 (Married filing separately) under “FILING STATUS”.
Less than $5,000 .................................................................................................................................................................... 2.36% of the taxable income
At least –

But less than –

$ 5,000

$12,500

$118.00 plus 3.15% of excess over $5,000

$12,500

$20,000

$354.25 plus 3.54% of excess over $12,500

$20,000

$30,000

$619.75 plus 4.72% of excess over $20,000

$30,000

$1,091.75 plus 5.12% of excess over $30,000
EXAMPLE
With a taxable income of $118,460

$
x

88,460.00 Income in excess of $30,000
.0512 Tax Rate $30,000 and above

$

4,529.15 Tax on excess of $88,460

+

1,091.75 Tax on $30,000

$

5,620.90 Total Tax on $118,460 (Round to nearest whole dollar)

tax.wv.gov

2023 Personal Income Tax Information and Instructions — 35

Extracted from PDF file 2023-west-virginia-form-it140-tax-rate-schedules.pdf, last modified December 1969

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More about the West Virginia Form IT140 Tax Rate Schedules Individual Income Tax TY 2023

We last updated the Individual Income Tax Rate Schedules in February 2024, so this is the latest version of Form IT140 Tax Rate Schedules, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT140 Tax Rate Schedules directly from TaxFormFinder. You can print other West Virginia tax forms here.

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Other West Virginia Individual Income Tax Forms:

TaxFormFinder has an additional 75 West Virginia income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form IT140	West Virginia Personal Income Tax Return Tax Return
Schedule M	Modifications to Adjusted Gross Income
Form IT140ES	IT-140ES Individual Estimated Income Tax Payment Estimated
Income Tax Booklet	West Virginia Income Tax Instructional Booklet
Form IT210	Underpayment of Estimated Tax by Individuals: Estimated

Download all WV tax forms View all 76 West Virginia Income Tax Forms

Form Sources:

West Virginia usually releases forms for the current tax year between January and April. We last updated West Virginia Form IT140 Tax Rate Schedules from the Department of Revenue in February 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of West Virginia Form IT140 Tax Rate Schedules

We have a total of three past-year versions of Form IT140 Tax Rate Schedules in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form IT140 Tax Rate Schedules

2022 Form IT140 Tax Rate Schedules

2021 Form IT140 Tax Rate Schedules

TaxFormFinder Disclaimer:

While we do our best to keep our list of West Virginia Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.