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West Virginia Free Printable  for 2024 West Virginia Employee Withholding Exemption Certificate

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Employee Withholding Exemption Certificate
Form WV IT-104

WV IT-104 Employee's Withholding Exemption Certificate Complete this form and present it to your employer to avoid any delay in adjusting the amount of state income tax to be withheld from your wages. If you do not complete this form, the amount of tax that is now being withheld from your pay may not be sufficient to cover the total amount of tax due the state when filing your personal income tax return after the close of the year. You may be subject to a penalty on tax owed the state. Individuals are permitted a maximum of one exemption for themselves, plus an additional exemption for their spouse and any dependent other than their spouse that they expect to claim on their tax return. If you are married and both you and your spouse work and you file a joint income tax return, or if you are working two or more jobs, the revised withholding tables should result in a more accurate amount of tax being withheld. If you are Single, Head of Household, or Married and your spouse does not work, and you are receiving wages from only one job, and you wish to have your tax withheld at a lower rate, you must check the box on line 5. When requesting withholding from pension and annuity payments you must present this completed form to the payor. Enter the amount you want withheld on line 6. If you determine the amount of tax being withheld is insufficient, you may reduce the number of exemptions you are claiming or request additional taxes be withheld from each payroll period. Enter the additional amount you want to have withheld on line 6. Employees who reside in Kentucky, Maryland, Ohio, Pennsylvania, Virginia or who are a Military Spouse exempt from income tax on wages, see page 2. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - cut here- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WV IT-104 Rev. 03/2023 WEST VIRGINIA EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE Name Social Security Number Address City State Zip Code 1. If SINGLE, and you claim an exemption, enter “1”, if you do not, enter “0 .......................................... 2. If MARRIED, one exemption each for husband and wife if not claimed on another certificate. (a) If you claim both of these exemptions, enter “2” ........................................ (b) If you claim one of these exemptions, enter “1” (c) If you claim neither of these exemptions, enter “0” 3. If you claim exemptions for one or more dependents, enter the number of such exemptions. ........... 4. Add the number of exemptions which you have claimed above and enter the total ............................ 5. If you are Single, Head of Household, or Married and your spouse does not work, and you are receiving wages from only one job, and you wish to have your tax withheld at a lower rate, check here 6. Additional withholding per pay period under agreement with employer, enter amount here .............. $ I certify, under penalties provided by law, that the number of exemptions claimed in this certificate is not in excess of those to which I am entitled. Date Signature NONRESIDENTS - SEE REVERSE SIDE Page 1 of 2 | Employee’s Withholding Exemption Certificate March 2023 | West Virginia Tax Division WV IT-104NR Certificate of Nonresidence If you are a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia and your only source of income from West Virginia is wages or salaries, you are exempt from West Virginia Personal Income Tax Withholding. Upon receipt of this form, properly completed, your employer is authorized to discontinue the withholding of West Virginia Income Tax from your wages or salaries earned in West Virginia. If you are a military spouse and (a) your spouse is a member of the armed forces present in West Virginia in compliance with military orders; (b) you are present in West Virginia solely to be with your spouse; and (c) you maintain your domicile in another State and you are claiming exemption under the Servicemember Civil Relief Act, enter your state of domicile (legal residence) on the following statement and attach a copy of your spousal military identification card. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - cut here- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WV/IT-104NR Rev. 03/2023 WEST VIRGINIA CERTIFICATE OF NONRESIDENCE This form is to be completed by employees who reside in Kentucky, Maryland, Ohio, Pennsylvania, Virginia or by an employee who is a Military Spouse exempt from income tax on wages. I certify that I am a legal resident of the state of ____________ and am not subject to West Virginia withholding because l meet the requirements set forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act. Name Social Security Number Address City State Zip Code I hereby certify, under penalties provided by law, that I am not a resident of West Virginia, that I reside in the State of ____________ and live at the address shown on this certificate, and request is hereby made to my employer to NOT withhold West Virginia income tax from wages paid to me. If at any time hereafter I become a resident of West Virginia, or otherwise lose my status of being exempt from West Virginia withholding taxes, I will properly notify my employer of such fact within ten (10) days from the date of change so that my employer may then withhold West Virginia income tax from my wages. I certify that the above statements are true, correct, and complete. Date Signature Page 2 of 2 | Employee’s Withholding Exemption Certificate March 2023 | West Virginia Tax Division
Extracted from PDF file 2023-west-virginia-form-wv-it-104.pdf, last modified December 1969

More about the West Virginia Form WV IT-104 Individual Income Tax TY 2023

Employees must complete Form WV IT-104, the West Virginia Employee's Withholding Exemption Certificate, to ensure that your employer withholds the correct amount of income tax from your paychecks. Form IT-104 asks for the total number of exemptions you plan to claim on your West Virginia income tax return. You can claim one exemption for yourself, one for your spouse, and one for each dependent. The form will also ask if both you and your spouse are employed, which will result in higher withholding to account for your spouse's earnings.

We last updated the Employee Withholding Exemption Certificate in January 2024, so this is the latest version of Form WV IT-104, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form WV IT-104 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
Schedule M Modifications to Adjusted Gross Income
Form IT210 Underpayment of Estimated Tax by Individuals:
Income Tax Booklet West Virginia Income Tax Instructional Booklet
Form IT140ES IT-140ES Individual Estimated Income Tax Payment

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 WV IT-104 from the Department of Revenue in January 2024.

Show Sources >

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 WV IT-104

We have a total of five past-year versions of Form WV IT-104 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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