WEST VIRGINIA EMPLOYER’S WITHHOLDING TAX TABLES

1 west VIRGINIA EMPLOYER S WITHHOLDING TAX TABLES In an effort to withhold the correct amount of west VIRGINIA State Income tax from employee s wages,the State Tax Department has adjusted the WITHHOLDING table. The revised Income Tax WITHHOLDING Tablesshould be used beginning January 1, 2007 At the same time, January 1, 2007, employers should provide each employee with a copy of the revisedWest VIRGINIA WITHHOLDING Exemption Certificate, Form WV/IT-104. A reproducible form is on page 2 of thisbooklet. You should keep this completed certificate in your files. The TABLES provided in this booklet are to be used for ALL employees unless the employee has requestedon the WITHHOLDING Exemption Certificate that tax be withheld at a lower rate. Use the charts on pages 19 and20 to calculate the amount to be withheld for these employees. These charts are for single or head of householdemployees earning wages from only one job or for married employees whose spouse does not work.

2 The WITHHOLDING TABLES included in this publication are based on two-earner/two-job income. The tablesare computed at a higher rate to help in preventing under- WITHHOLDING for married employees filing a jointpersonal income tax return and for those employees earning wages from more than one job. The amount of tax to be withheld is based on the employee s WITHHOLDING exemption certificate and therates set forth in this booklet. To determine the amount of tax to be withheld, the employer may use the wagebracket TABLES beginning on page 4 or the percentage charts on pages 16 through 20. Add to this any additionalamount requested by the employee to be withheld. Amounts to be withheld must be rounded to the nearestwhole dollar. Visit Our Web Site For Assistance Toll-Free 1-800-982-8297 Or (304) 558-3333 Hearing Impaired TDD Service 1-800-282-9833 Form 1, 200722.

3 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 1. If SINGLE, and you claim an exemption, enter 1 , if you do not, enter 0 .. Home Address City or Town State Zip Code3. 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 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 Additional WITHHOLDING per pay period under agreement with employer, enter amount $_____Note that special WITHHOLDING allowances provided on Federal Form W-4 may not be claimed on your west VIRGINIA Form WV/IT-104I 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 SignatureWV/IT-104 west VIRGINIA EMPLOYEE S WITHHOLDING EXEMPTION CERTIFICATERev.

4 1/07 Print or Type Full Name Social Security Number NONRESIDENTS - SEE REVERSE SIDEWEST VIRGINIA FORM WV/IT-104 EMPLOYEE S WITHHOLDING EXEMPTION CERTIFICATEThis form has been revised and is effective beginning January 1, 2007 Complete this form and present it to your employer to avoid any delay in adjusting the amount of state income tax to bewithheld from your wages for the taxable year 2007. If you do not complete this form, the amount of tax that is now being withheld from your pay may not be sufficient to coverthe total amount of tax due the state when filing your personal income tax return after the close of the year. Tax penalties maybe assessed on tax owed the state. Individuals are permitted a maximum of one exemption for themselves, plus an additional exemption for their spouse andany dependent other than their spouse that they expect to claim on their tax return.

5 If you are married and both you and your spouse work and you file a joint income tax return or you are working twojobs, 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 onlyone 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 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 claimingor request additional taxes be withheld from each payroll period. Enter the additional amount you want to have withheld online 6. - - - - - - - - - - - - - - - - - - -- - - - - - - - - -cut here- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -3WV/IT-104 west VIRGINIA CERTIFICATE OF NONRESIDENCERev.

6 1/07To be completed by employees who reside in Kentucky, maryland , Ohio, Pennsylvania or you are a resident of Kentucky, maryland , Ohio, Pennsylvania or VIRGINIA and your only source of income from west VIRGINIA is wages orsalaries, you are exempt from west VIRGINIA Personal Income Tax WITHHOLDING . Upon receipt of this form, properly completed, youremployer is authorized to discontinue the WITHHOLDING of west VIRGINIA Income Tax from your wages or salaries earned in west Social Security Number _____Address_____City_____ State_____ ZipCode_____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 fromwages paid to me. If at any time hereafter I become a resident of west VIRGINIA , or otherwise lose my status of being exempt from WestVirginia WITHHOLDING taxes, I will properly notify my employer of such fact within ten (10)

7 Days from the date of change so that my employermay then withhold west VIRGINIA income tax from my certify that the above statements are true, correct, and Signature_____4 WEEKLY Payroll Period4044100000000004448100000000004852 2000000000052562000000000056602100000000 0606421000000000646821000000000687221000 0000007276210000000007680210000000008084 2100000000084883100000000088923200000000 0929632100000000961003210000000010010432 1000000001041083210000000010811232100000 0001121163210000000011612042100000000120 1244310000000012412843100000000128132432 0000000013213643210000000136140432100000 0014014453210000000144148532100000001481 5253210000000152156532100000001561605421 0000000160164543100000001641685432000000 0168172643200000001721766432100000017618 0643210000001801846532100000018418865321 0000001881926532100000019219675421000000 19620075421000000(continued on next page)If the wages are- And the number of WITHHOLDING allowances claimed is- At But Less 0 1 2 3 4 5 6 7 8 9 10 orLeast Than The amount of income tax to be withheld is- more5 WEEKLY Payroll

8 Period2002057543100000020521076432000000 2102157643210000021522086432100000220225 8653210000022523086532100000230235875421 0000023524087543100000240245975432000002 4525097643210000250255976432100002552609 8653210000260265986532100002652701086532 1000027027510875421000027528010875431000 0280285109764320000285290109764321000290 2951197643210002953001198653210003003051 1986532100030531011108753210003103151110 8754210003153201210875431000320325121097 6432000325330121097643210033033512119864 3210033534013119865321003403451311986532 1003453501311108754210035035513121087542 1003553601312109754310036036514121097643 2003653701412109764321037037514121198653 2103753801413119865321038038515131110865 3210385390151311108754210390395151312108 754310395400151412109764320(continued on next page)If the wages are- And the number of WITHHOLDING allowances claimed is- At But Less 0 1 2 3 4 5 6 7 8 9 10 orLeast Than The amount of income tax to be withheld is- more6 WEEKLY Payroll

9 Period4004101614121097643214104201614131 1986532142043017151311108754214304401715 1412109754324404501716141211976432450460 1816141311986532460470181715131110875424 7048019171514121097643480490201716141211 9764349050020181614131198653500510211817 1513111087545105202119171514121097645205 3022201816141211986453054023201816151311 9865540550232119171513121087555056024211 9171514121097656057024222018161412119865 7058025232018161513111086580590262321191 7151312108759060026242219171614121097600 6102724222018161413119861062027252320181 6151311108620630282623211917151312108630 6402926242219171614121096406502927252220 1816141311965066030272523211816151311106 6067030282623211917151312106706803129262 4221917161412106806903229272522201816141 3116907003230282523211817151311700800363 3312926242219171614800900424037353230282 5232118900100049464441393634312927241000 1100555350484543403835333011001200625957 5452494744423937120013006866636158565351 4846431300140075727067656260575552501400 15008179767471696664615956$1500 and over See TABLES for Percentage Method of WithholdingIf the wages are- And the number of WITHHOLDING allowances claimed is- At But Less 0 1 2 3 4 5 6 7 8 9 10 orLeast Than The amount of income tax to be withheld is- more7 BIWEEKLY Payroll Period8085200000000008590300000000009095 3000000000095100310000000001001053100000 0000105110310000000001101153100000000011 5120410000000001201254100000000012513042 0000000001301354200000000013514042000000 0001401454200000000014515042000000000150 1555200000000015516052000000000160165530 0000000016517053000000000170175531000000 0017518053100000000180185531000000001851 9063100000000190195631000000001952006410 0000000200205641000000002052106420000000 0210215642000000002152207420000000022022 5742000000002252307520000000023023575200 0000002352407530000000024024575300000000 2452508531000000025025585310000000255260 8531000000026026586310000000265270863100 000002702759641000000027528096410000000( continued on next page)If the wages are- And the number of WITHHOLDING allowances claimed is- At But Less 0 1 2 3 4 5 6 7 8 9 10 orLeast Than The amount of income tax to be withheld is- more8 BIWEEKLY Payroll Period2802909642000000029030097420000000 3003101075200000003103201075300000003203 3011853100000033034011853100000034035011 8631000000350360129641000000360370129642 0000003703801310742000000380390131075200 0000390400131075300000040041014118531000 0041042014118631000004204301512964100000 4304401512964200000440450151296420000045 0460161310742000004604701613107520000047 0480171411753000004804901714118531000049 0500171411863100005005201815129641000052 0540191613107420000540560201714107530000 5605802017141186310005806002118151296420 0060062022191613107420006206402320171411 8530006406602421181411863100660680252118 1512964200680700262219161310752007007202 7232017141185310720740282421181512863107 4076029252218151296420760780292623191613 1075207808003027232017141185318008203128 2421181512964182084032292522191612964284 08603330262319161310752(continued on next page)If the wages are- And the number of WITHHOLDING allowances claimed is- At But Less 0 1 2 3 4 5 6 7 8 9 10 orLeast Than The amount of income tax to be withheld is- more9 BIWEEKLY Payroll Period8608803430272420171411853880900353 1282421181512964900920363229252219161397 4920940373330262320161310759409603834312 7242017141185960980393532282521181512969 8010004036322926221916131071000102042373 3302623201713107102010404338343127242017 1411810401060443935322825211815129106010 8045413633292622191613101080110046423733 3027232017141111001120484338343127242117 1411112011404944403532282521181512114011 6050454136332926221916131160118051474237 3430272320171411801200524843393531282421 1815120012205449444035322825221815122012 4055504641363329262219161240126056514742 3834302723201712601280575348433935312824 2118128013005854494540363229252219130013 2060555046413633302623191320142063595449 4540363229252214201520706560555146413733 3026152016207671666157524743383431162017 2083787368635853494440351720182089847974 6964595550464118201920969186817671666156 5247192020201029792878277726762585320202 1201091049994898479746964592120222011511 0105100959085807570652220232012211711210 7102979287827772232024201281231181131081 0398938883782420252013513012512011511010 5100959085252026201411361311261211161111 0610196912620272014814313813312812311811 3108103982720282015414914413913412912411 9114109 1042820292016115615114614113613112612111 6 1112920302016716215715214714213713212712 2 117$3020 and over See TABLES for Percentage Method of WithholdingIf the wages are- And the number of WITHHOLDING allowances claimed is- At Bu