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The form explains exemption limits for single, married, and dependent claims, and how marital or multi-job situations may require revised withholding. It also provides instructions for requesting additional withholding per pay period and for lower withholding rates under specific conditions. A second section covers nonresidents, including Kentucky, Maryland, Ohio, Pennsylvania, Virginia residents and military spouses, authorizing employers to discontinue West Virginia withholding when requirements are met.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/wv-it-104-employees-withholding-exemption-certificate/303786/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/wv-it-104-employees-withholding-exemption-certificate/303786.png","ImageObject",442,249,{"name":88,"@type":89},"Chloe Bennett","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the WV IT-104 form?","Question",{"text":108,"@type":109},"It is completed to help your employer adjust the amount of West Virginia state income tax withheld from your wages, avoiding delays in correct withholding.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do exemptions work for Single, Married, and dependents on WV IT-104?",{"text":113,"@type":109},"Single filers enter 1 if claiming an exemption, otherwise 0. Married filers may claim one exemption for each spouse (2, 1, or 0). Dependents are entered as the number of exemptions claimed for dependents.",{"name":115,"@type":106,"acceptedAnswer":116},"Who should use the WV IT-104 NR certificate of nonresidence?",{"text":117,"@type":109},"Employees who reside in Kentucky, Maryland, Ohio, Pennsylvania, Virginia, or who are military spouses exempt under the referenced federal acts, may qualify. 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You may be subject to a penalty on tax owed the state.  \nIndividuals 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.  \nIf 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.  \nIf 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.  \nWhen 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.  \nIf 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.  \nEmployees who reside in Kentucky, Maryland, Ohio, Pennsylvania, Virginia or who are a Military Spouse exempt from income tax on wages, see page 2.  \n- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -cut here- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  \nWV IT-104  \nRev. 03/2023 WEST VIRGINIA EMPLOYEE􀍛S WITHHOLDING EXEMPTION CERTIFICATE  \nName   Social Security Number    \nAddress    \nCity   State   Zip Code    \n1. If SINGLE, and you claim an exemption, enter 􀂳1􀂴, if you do not, enter 􀂳0 ..........................................    \n2. If MARRIED, one exemption each for husband and wife if not claimed on another certificate.  \n(a) If you claim both of these exemptions, enter 􀂳2􀂴  \n(b) If you claim one of these exemptions, enter 􀂳1􀂴 ........................................    \n(c) If you claim neither of these exemptions, enter 􀂳0􀂴  \n3. If you claim exemptions for one or more dependents, enter the number of such exemptions. ........... ~~ ~~  \n4. Add the number of exemptions which you have claimed above and enter the total ............................    \n5. If you are Single, Head of Household, or Married and your spouse does not work, and you are  \nreceiving wages from only one job, and you wish to have your tax withheld at a lower rate, check here   \n6. 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.  \nDate Signature   \nNONRESIDENTS-SEE REVERSE SIDE  \nPage 1 of 2 | Employee’s Withholding Exemption Certificate March 2023 | West Virginia Tax Division  \nWV IT-104 NR Certificate of Nonresidence  \nIf 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.  \nIf 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 a","cbCaif7gfaJDWK50","https://ap.wps.com/l/cbCaif7gfaJDWK50","pdf",479995,"English","# Employee's Withholding Exemption Certificate (WV IT-104)\n## Exemptions and withholding adjustments\n## Nonresidents and military spouse provisions","[{\"question\":\"What is the purpose of the WV IT-104 form?\",\"answer\":\"It is completed to help your employer adjust the amount of West Virginia state income tax withheld from your wages, avoiding delays in correct withholding.\"},{\"question\":\"How do exemptions work for Single, Married, and dependents on WV IT-104?\",\"answer\":\"Single filers enter 1 if claiming an exemption, otherwise 0. Married filers may claim one exemption for each spouse (2, 1, or 0). Dependents are entered as the number of exemptions claimed for dependents.\"},{\"question\":\"Who should use the WV IT-104 NR certificate of nonresidence?\",\"answer\":\"Employees who reside in Kentucky, Maryland, Ohio, Pennsylvania, Virginia, or who are military spouses exempt under the referenced federal acts, may qualify. When properly completed, employers are authorized to discontinue West Virginia withholding.\"}]","WV IT-104 - Employee's Withholding Exemption Certificate | PDF",1789807107]