Rate Of Tax

4.1. Rate of tax on individuals. (Except Married Individuals Filing Separate Returns), Individuals Filing Joint Returns, Heads of Households, Estates and Trusts. - The tax imposed by the West Virginia Personal Income Tax Act on the West Virginia taxable income of every individual (except married individuals filing separate returns), every individual who is a head of household in the determination of his or her federal income tax for the taxable year, every husband and wife who file a joint return, every individual who is entitled to file his or her federal income tax return for the taxable year as a surviving spouse, and every estate and trust shall be determined in accordance with the applicable rates set forth under W. Va. code §11-21.

4.2. Rate of Tax on Married Individuals Filing Separate Returns. - The tax imposed by the West Virginia Personal Income Tax Act on the West Virginia taxable income of a husband and wife filing separate returns for the taxable year shall be determined in accordance with the applicable rates set forth under W. Va. code §11-21.