West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21 - Personal Income Tax
Section 110-21-4 - Rate Of Tax

Universal Citation: 110 WV Code of State Rules 110-21-4

Current through Register Vol. XLI, No. 38, September 20, 2024

4.1. Rate of tax on individuals. (Except Married Individuals Filing Separate Returns), Individuals Filing Joint Returns, Heads of Households, Estates and Trusts. - The tax imposed by the West Virginia Personal Income Tax Act on the West Virginia taxable income of every individual (except married individuals filing separate returns), every individual who is a head of household in the determination of his or her federal income tax for the taxable year, every husband and wife who file a joint return, every individual who is entitled to file his or her federal income tax return for the taxable year as a surviving spouse, and every estate and trust shall be determined in accordance with the applicable rates set forth under W. Va. code '11-21.

4.2. Rate of Tax on Married Individuals Filing Separate Returns. - The tax imposed by the West Virginia Personal Income Tax Act on the West Virginia taxable income of a husband and wife filing separate returns for the taxable year shall be determined in accordance with the applicable rates set forth under W. Va. code '11-21.

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