Should West Virginia clients change 2026 estimates?

The cut is retroactive to January 1, 2026, so re-run estimates that were set on the old rates.

West Virginia · IT-140

West Virginia cuts rates for 2026

West Virginia passed a retroactive rate cut for 2026 and gave some filers 30 more days for 2025 returns. Both affect client conversations this year.

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West Virginia · IT-140

Top rate, 2026

4.58%

Lowest rate: 2.11%
Top rate starts: Over $60,000
Rate cut: 5%, retroactive to Jan 1, 2026

Applies: Tax year 2026From IRS.gov · checked October 10, 2026

The 2026 rate schedule

SB 392, signed March 31, 2026, cuts rates by 5% from January 1, 2026. For single, joint, head of household and fiduciary filers:

2.11% up to $10,000.
2.81% from $10,000 to $25,000.
3.16% from $25,000 to $40,000.
4.22% from $40,000 to $60,000.
4.58% over $60,000. Married filing separately uses half-width brackets, with the top rate over $30,000.

2025 returns

Administrative Notice 2026-03 gave eligible individuals 30 more days to file and pay 2025 personal income tax, from April 15 to May 15, 2026, following IRS relief. Check whether a client qualified before you waive any late-filing concern.

FAQ

Frequently asked questions

Should West Virginia clients change 2026 estimates?: The cut is retroactive to January 1, 2026, so re-run estimates that were set on the old rates.

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Sources

General information for tax professionals, not advice on a specific return. Figures are from IRS.gov on the date shown; check the current IRS instructions before filing.

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