{
  "batch": "881-west-virginia-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r881_west_virginia_creator_tax_treatment_wv_anchorsite",
      "category": "Business",
      "title": "[Unverified - being checked] West Virginia: statutory code index",
      "summary": "[Unverified - being checked] West Virginia's statutes are published on the official West Virginia Legislature site at code.wvlegislature.gov under a code index listing chapters including Chapter 11 on Taxation and Chapter 11B on the Department of Revenue.",
      "body": "West Virginia's statutes are published on the official West Virginia Legislature site at code.wvlegislature.gov under a code index listing chapters including Chapter 11 on Taxation and Chapter 11B on the Department of Revenue.\n\nWhat West Virginia Legislature actually says:\n\n“West Virginia Code”\n\nNote: Anchor record. The official West Virginia Code index page.",
      "source_type": "official",
      "source_link": "https://code.wvlegislature.gov/",
      "last_verified": "2026-10-15",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "West Virginia Legislature",
      "evidence_quote": "West Virginia Code",
      "volatility": "low",
      "from_batch": "881-west-virginia-creator-tax-treatment",
      "subject": "West Virginia",
      "topic": "statutory code index",
      "applies_to_country": "us",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-wv"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "placeholder_quote_too_short",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r881_west_virginia_creator_tax_treatment_wv_tax_exists",
      "category": "Business",
      "title": "West Virginia: income tax",
      "summary": "West Virginia imposes a personal income tax on residents.",
      "body": "West Virginia imposes a personal income tax on residents.\n\nWhat West Virginia Tax Division actually says:\n\n“For individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, and estates and trusts, the following rates apply:”\n\nNote: Existence of individual income tax implied by the rate schedule.",
      "source_type": "official",
      "source_link": "https://tax.wv.gov/Individuals/FrequentlyAskedQuestions/Pages/IndividualsFrequentlyAskedQuestions.aspx",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "West Virginia Tax Division",
      "evidence_quote": "For individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, and estates and trusts, the following rates apply:",
      "volatility": "low",
      "from_batch": "881-west-virginia-creator-tax-treatment",
      "subject": "West Virginia",
      "topic": "income tax",
      "applies_to_country": "us-wv",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wv"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r881_west_virginia_creator_tax_treatment_wv_tax_rates",
      "category": "Business",
      "title": "West Virginia: income tax rates",
      "summary": "West Virginia's individual income tax rates include a 2.11% rate on taxable income not over $10,000, 2.81% on income over $10,000 but not over $25,000, 3.16% on income over $25,000 but not over $40,000, 4.22% on income over $40,000 but not over $60,000, and 4.58% on income over $60,000.",
      "body": "West Virginia's individual income tax rates include a 2.11% rate on taxable income not over $10,000, 2.81% on income over $10,000 but not over $25,000, 3.16% on income over $25,000 but not over $40,000, 4.22% on income over $40,000 but not over $60,000, and 4.58% on income over $60,000.\n\nWhat West Virginia Tax Division actually says:\n\n“- Not over $10,000\n- 2.11% of taxable income\n\n- Over $10,000 but not over $25,000\n- $211.00 plus 2.81% of the excess over $10,000\n\n- Over $25,000 but not over $40,000\n- $632.50 plus 3.16% of excess over $25,000\n\n- Over $40,000 but not over $60,000\n- $1,106.50 plus 4.22% of excess over $40,000\n\n- Over $60,000\n- $1,950.50 plus 4.58% of excess over $60,000”\n\nNote: Rates for individuals other than married filing separately.",
      "source_type": "official",
      "source_link": "https://tax.wv.gov/Individuals/FrequentlyAskedQuestions/Pages/IndividualsFrequentlyAskedQuestions.aspx",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "West Virginia Tax Division",
      "evidence_quote": "- Not over $10,000\n- 2.11% of taxable income\n\n- Over $10,000 but not over $25,000\n- $211.00 plus 2.81% of the excess over $10,000\n\n- Over $25,000 but not over $40,000\n- $632.50 plus 3.16% of excess over $25,000\n\n- Over $40,000 but not over $60,000\n- $1,106.50 plus 4.22% of excess over $40,000\n\n- Over $60,000\n- $1,950.50 plus 4.58% of excess over $60,000",
      "volatility": "low",
      "from_batch": "881-west-virginia-creator-tax-treatment",
      "subject": "West Virginia",
      "topic": "income tax rates",
      "applies_to_country": "us-wv",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wv"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r881_west_virginia_creator_tax_treatment_wv_estimated_tax",
      "category": "Business",
      "title": "West Virginia: estimated tax",
      "summary": "West Virginia requires quarterly estimated tax payments if a taxpayer has not paid at least 90% of the current year’s tax or 100% of the previous year’s tax through withholding or estimated payments.",
      "body": "West Virginia requires quarterly estimated tax payments if a taxpayer has not paid at least 90% of the current year’s tax or 100% of the previous year’s tax through withholding or estimated payments.\n\nWhat West Virginia Tax Division actually says:\n\n“An estimated penalty is owed if you have not paid 90% of the current year’s tax after credits or 100% of the previous year’s tax after credits in quarterly installments through withholding or estimated tax payments.”\n\nNote: Penalty rule for underpayment.",
      "source_type": "official",
      "source_link": "https://tax.wv.gov/Individuals/FrequentlyAskedQuestions/Pages/IndividualsFrequentlyAskedQuestions.aspx",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "West Virginia Tax Division",
      "evidence_quote": "An estimated penalty is owed if you have not paid 90% of the current year’s tax after credits or 100% of the previous year’s tax after credits in quarterly installments through withholding or estimated tax payments.",
      "volatility": "low",
      "from_batch": "881-west-virginia-creator-tax-treatment",
      "subject": "West Virginia",
      "topic": "estimated tax",
      "applies_to_country": "us-wv",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wv"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}