WV WV/IT-104.1 exemption certificate#
WV WV/IT-104.1 exemption certificate #
- Paper: Letter (8.5in x 11in)
- Copies to print: 2
Employers must keep a copy for their records.
- An employee that qualifies for the low-income earned income exclusion may elect to be exempt from withholding tax.
- The earned income exclusion applies to individuals, head of households, and married couples (who file a joint return), who have federal adjusted gross income of $10,000 or less for the taxable year.
- If the employee is married and files a separate income tax return, federal adjusted gross income may not exceed $5,000.
- To be used by employees to file exemption from state withholding tax.
- West Virginia State Tax Department
- (304) 558-3333
- (800) 982-8297
- Email: TaxHelp@WV.Gov