{
  "$comment": "West Virginia 2025: graduated rates 0.0222–0.0482 (Schedule I single/MFJ/HoH; Schedule II MFS at half the bands); $2,000 personal exemption per person; low-income earned income exclusion makes tax zero when federal AGI ≤ $10,000 ($5,000 MFS).",
  "country": "us",
  "jurisdiction": "us-wv",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "10000",
            "rate": "0.0222"
          },
          {
            "upTo": "25000",
            "rate": "0.0296"
          },
          {
            "upTo": "40000",
            "rate": "0.0333"
          },
          {
            "upTo": "60000",
            "rate": "0.0444"
          },
          {
            "upTo": null,
            "rate": "0.0482"
          }
        ],
        "mfj": [
          {
            "upTo": "10000",
            "rate": "0.0222"
          },
          {
            "upTo": "25000",
            "rate": "0.0296"
          },
          {
            "upTo": "40000",
            "rate": "0.0333"
          },
          {
            "upTo": "60000",
            "rate": "0.0444"
          },
          {
            "upTo": null,
            "rate": "0.0482"
          }
        ],
        "mfs": [
          {
            "upTo": "5000",
            "rate": "0.0222"
          },
          {
            "upTo": "12500",
            "rate": "0.0296"
          },
          {
            "upTo": "20000",
            "rate": "0.0333"
          },
          {
            "upTo": "30000",
            "rate": "0.0444"
          },
          {
            "upTo": null,
            "rate": "0.0482"
          }
        ],
        "hoh": [
          {
            "upTo": "10000",
            "rate": "0.0222"
          },
          {
            "upTo": "25000",
            "rate": "0.0296"
          },
          {
            "upTo": "40000",
            "rate": "0.0333"
          },
          {
            "upTo": "60000",
            "rate": "0.0444"
          },
          {
            "upTo": null,
            "rate": "0.0482"
          }
        ]
      },
      "deductions": [
        {
          "type": "perPerson",
          "id": "exemptions",
          "label": "West Virginia personal exemptions ($2,000 each)",
          "filer": {
            "single": "2000",
            "mfj": "4000",
            "mfs": "2000",
            "hoh": "2000"
          },
          "perDependent": "2000"
        }
      ],
      "credits": [
        {
          "type": "lowIncomeZero",
          "id": "low-income-exclusion",
          "label": "Low-income earned income exclusion (wages-only income fully excluded)",
          "threshold": {
            "single": "10000",
            "mfj": "10000",
            "mfs": "5000",
            "hoh": "10000"
          },
          "perDependent": "0"
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "wv-low-income-exclusion",
      "at": "10000",
      "field": "params.incomeTax.credits.0",
      "description": "Earned income up to $10,000 is excluded only when federal AGI ≤ $10,000 ($5,000 MFS), so tax jumps from $0 to ~$178 just above it (in practice usually offset by the Family Tax Credit, which is not modelled)."
    }
  ],
  "notModelled": [
    "Family Tax Credit (percentage of tax by family size and modified AGI – e.g. 100% for a 1-person family up to $15,650 in 2025; schema has no family-size table)",
    "Senior citizen / disability modifications, $500 allowance for zero-exemption filers, itemized deductions (WV has none), other credits (Homestead Excess Property Tax, Senior Citizen)",
    "Local taxes: municipal user/service fees (e.g. Charleston, Huntington) are not income taxes"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf",
      "title": "West Virginia Tax Division – 2025 Personal Income Tax Forms and Instructions (calendar year)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://tax.wv.gov/Documents/PIT/2025/it140.TaxRateSchedules.2025.pdf",
      "title": "2025 Tax Rate Schedules – Schedule I (Single, HoH, MFJ, widow[er]): 2.22% under $10,000 … $2,053.50 + 4.82% over $60,000; Schedule II (MFS): bands $5,000/$12,500/$20,000/$30,000",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf",
      "title": "2025 instructions – \"You can deduct $2,000 for every exemption claimed\" (you, spouse if MFJ, dependents)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf",
      "title": "2025 instructions – Low-Income Earned Income Exclusion worksheet: if federal AGI ≤ $10,000 ($5,000 MFS), exclude earned income up to $10,000 ($5,000 MFS)",
      "retrieved": "2026-10-07",
      "note": "For wages-only income the exclusion equals AGI, so WV taxable income and tax are zero."
    },
    {
      "field": "params.conformity",
      "url": "https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf",
      "title": "2025 instructions – Form IT-140 line 1 starts from federal adjusted gross income (no WV addition for 401(k)/403(b)/457(b), HSA or cafeteria-plan exclusions)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://workforcewv.org/businesses/unemployment-tax-information/frequently-asked-questions/",
      "title": "WorkForce West Virginia – unemployment tax is employer-paid; no employee-paid state programme",
      "retrieved": "2026-10-07",
      "type": "secondary"
    },
    {
      "field": "params.programmes",
      "url": "https://business4.wv.gov/startmybusiness/Pages/Employer-Responsibilities.aspx",
      "title": "WV One Stop Business Portal – employer responsibilities: unemployment compensation contributions are paid by the employer (no employee-paid state payroll programme)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://tax.wv.gov/Documents/PIT/2025/it140.TaxRateSchedules.2025.pdf",
      "title": "Tax Rate Schedules – example rounds to the whole dollar on the return; MoneyOtter rounds each line to the cent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "knownCliffs",
      "url": "https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf",
      "title": "Low-Income Earned Income Exclusion eligibility test",
      "retrieved": "2026-10-07"
    }
  ]
}