West Virginia Income Tax for Married Filing Separately (2026)
Filing as a Married Filing Separately in West Virginia? Heres everything you need to know about the state income tax: brackets, standard deduction, and worked examples for common income levels.
West Virginia Tax Brackets (2026)
For Married Filing Separately in West Virginia, the tax brackets for 2026 are:
| Taxable Income | Tax Rate |
|---|---|
| $0 - $10,000 | 3.0% |
| $10,000 - $25,000 | 4.0% |
| $25,000 - $40,000 | 4.5% |
| $40,000 - $60,000 | 5.12% |
The standard deduction for Married Filing Separately in West Virginia is $14,600. You can take this deduction or itemize, whichever results in a lower tax bill.
$75,000 Income Example
Lets say youre a Married Filing Separately in West Virginia earning $75,000/year. After the $14,600 standard deduction, your taxable income is $60,400. Your West Virginia state tax is approximately:
Your effective state tax rate is 4.9%. This is on top of federal income tax (and local taxes if applicable).
More Examples for Married Filing Separately in West Virginia
| Gross Income | Taxable Income | State Tax | Effective Rate |
|---|---|---|---|
| $50,000 | $35,400 | $1,368 | 2.7% |
| $75,000 | $60,400 | $3,643 | 4.9% |
| $100,000 | $85,400 | $4,923 | 4.9% |
| $150,000 | $135,400 | $7,483 | 5.0% |
| $200,000 | $185,400 | $10,043 | 5.0% |
West Virginia-Specific Deductions and Credits
Beyond the standard deduction, West Virginia offers several tax deductions and credits that can reduce your tax bill:
- Retirement income exclusion: Some states exclude retirement income for seniors
- Property tax credit: Available in some states for homeowners and renters
- Earned Income Tax Credit (EITC): Some states have their own EITC in addition to the federal one
- Child and dependent care credit: Available in many states
- Education credits: 529 plan contributions or tuition deductions may be available
Use the West Virginia income tax calculator to model your specific situation, including deductions and credits.
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Filing West Virginia state taxes depends on your residency status:
- West Virginia residents: File Form ST-WV-1 with your state Department of Revenue. Due April 15 (same as federal).
- Part-year residents: File Form ST-WV-1-PR, reporting only income earned while a resident
- Non-residents: File Form ST-WV-1-NR if you earned income in West Virginia
Frequently Asked Questions
What is the West Virginia tax bracket for Married Filing Separately?
The West Virginia tax brackets for Married Filing Separately range from 3.0% to 5.12%. The standard deduction is $14,600.
How much West Virginia tax do I owe on a $75K income as a Married Filing Separately?
On a $75,000 income as a Married Filing Separately in West Virginia, you owe approximately $3,643 in state income tax. Your effective state tax rate is 4.9%.
What is the standard deduction for Married Filing Separately in West Virginia?
The standard deduction for Married Filing Separately in West Virginia is $14,600. You can take this or itemize, whichever is higher.