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West Virginia income tax withholding

Official state certificate

Form WV/IT-104

Published free by the West Virginia Tax Division.

Every West Virginia employee completes Form WV/IT-104 at hire, in addition to the federal IRS Form W-4 and Form I-9.

◆ get the West Virginia employer packet — $2.95

What the West Virginia packet covers

  • • Where to download the current Form WV/IT-104 free from the West Virginia Tax Division.
  • • Line-by-line completion guidance for employees and payroll staff.
  • • Invalid or missing certificate handling and default withholding rules.
  • • Retention schedule, reverification triggers and recordkeeping log.
  • West Virginia registration steps, deposit schedule and filing deadlines.
  • • New-hire reporting requirements and a self-audit checklist.

Related packets for West Virginia employers

Other states

Official government forms are published free by the issuing agencies. The Vault Doc does not reproduce or resell them — our packets provide employer-side guidance and are not legal or tax advice.