When starting a new job in West Virginia, or adjusting your tax withholdings, the WV IT-104 form plays a crucial role in ensuring your state income tax is correctly withheld from your wages. This West Virginia Employee's Withholding Exemption Certificate allows individuals to communicate their personal exemption details to their employers, thus preventing any unnecessary delays or inaccuracies in tax withholding. Without this form, employees might find themselves facing a penalty for underpaying their state tax obligations. The form provides options for individuals to claim exemptions not only for themselves but also for a spouse and any dependents, which directly affects the amount of tax withheld from each paycheck. For married employees who both work, as well as individuals juggling multiple jobs, the form helps in adjusting the tax withheld to be more reflective of their actual tax obligation. The WV IT-104’s design also accommodates those who wish to have their tax withheld at a lower rate if they meet specific criteria, such as being single, a head of household, married with a non-working spouse, or having income from only one source. Furthermore, it offers an option for those requiring withholding from pension and annuity payments, and for individuals who find that their withholdings are insufficient and thus prefer to have an additional amount deducted each pay period. To ensure compliance with state tax laws and avoid penalties, it is crucial for employees to accurately complete and submit this form to their employers, confirming their exemption claims are legitimate and within the bounds of the law.
| Question | Answer |
|---|---|
| Form Name | Form Wv It 104 |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | Fillable Online lcps Form WV IT-104 West Virginia Employee ... |
FORM WV
WEST VIRGINIA 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.
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Rev. 12/20
WEST VIRGINIA EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE
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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
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Additional withholding per pay period under agreement with employer, enter amount here |
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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.
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