West Virginia 1099 taxes: a 2026 guide for the self-employed
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Krislyn ChanKrislyn Chan is a consumer subscription growth leader who has spent her career making premium services affordable and accessible. As Chief Growth Officer at Keeper, she drives growth for a platform that pairs AI with licensed tax professionals to help self-employed people keep more of what they earn. She has written more than 50 Keeper guides on tax strategy for freelancers, independent contractors, and small business owners. Previously, Krislyn was at Curology, where she helped turn dermatologist-grade custom skincare into a direct-to-consumer subscription used by millions.
Key takeaways
- 1099 income in West Virginia is subject to three taxes: 15.3% federal self-employment tax, 10% to 37% federal income tax, and 2.11% to 4.58% West Virginia income tax.
- Set aside 20–25% of your profit in a high-yield savings account, so the money earns interest until your tax payments are due. For a single filer with no other income, total tax runs from 21.0% of profit at $40,000 to 30.5% at $200,000.
- West Virginia cut its income tax rates by 5% for 2026. The cut passed in 2026 and applies back to January 1, so the top rate is 4.58%, down from 4.82%.
- West Virginia estimated payments start at $600. If you expect to owe $600 or more that isn’t covered by withholding, make quarterly estimated tax payments, due April 15, June 15, and September 15, 2026, and January 15, 2027.
- Some cities tax what you bill. Charleston, Huntington, Morgantown, and other West Virginia cities charge a business and occupation (B&O) tax on gross receipts.
How much tax do 1099 workers pay in West Virginia?
These tables show estimated 2026 tax on self-employment profit, the amount left after business expenses. They assume this is your only income, you take the standard deduction, and you have no kids or tax credits.
Single filer, 2026
| 1099 profit | Total tax | % of profit | Self-employment tax | Federal income tax | West Virginia income tax |
|---|---|---|---|---|---|
| $40,000 | $8,381 | 21.0% | $5,652 | $1,775 | $954 |
| $60,000 | $13,724 | 22.9% | $8,478 | $3,559 | $1,687 |
| $80,000 | $19,164 | 24.0% | $11,304 | $5,344 | $2,516 |
| $100,000 | $25,732 | 25.7% | $14,130 | $8,235 | $3,367 |
| $150,000 | $43,103 | 28.7% | $21,194 | $16,413 | $5,496 |
| $200,000 | $61,055 | 30.5% | $28,234 | $25,196 | $7,624 |
Married filing jointly, one self-employed spouse, 2026
| 1099 profit | Total tax | % of profit | Self-employment tax | Federal income tax | West Virginia income tax |
|---|---|---|---|---|---|
| $40,000 | $6,941 | 17.4% | $5,652 | $398 | $891 |
| $60,000 | $11,965 | 19.9% | $8,478 | $1,885 | $1,603 |
| $80,000 | $17,278 | 21.6% | $11,304 | $3,550 | $2,424 |
| $100,000 | $22,740 | 22.7% | $14,130 | $5,335 | $3,276 |
| $150,000 | $36,394 | 24.3% | $21,194 | $9,795 | $5,404 |
| $200,000 | $52,239 | 26.1% | $28,234 | $16,472 | $7,533 |
How West Virginia taxes 1099 income
If you’re a freelancer, independent contractor, gig worker, or solo business owner in West Virginia, your net profit (1099 income minus business expenses) is taxed three ways:
- Federal self-employment tax: 15.3% on most of your profit (92.35% of it). That’s 12.4% for Social Security, on earnings up to $184,500 in 2026, plus 2.9% for Medicare with no cap. It replaces the payroll taxes an employer would split with you. Estimate it with the self-employment tax calculator.
- Federal income tax: 10% to 37% on what’s left after three deductions: the $16,100 standard deduction ($32,200 married filing jointly), half of your self-employment tax, and the 20% QBI deduction.
- West Virginia income tax: 2.11% to 4.58% on your profit minus half of your self-employment tax and a $2,000 exemption for each person on your return. You report it on Form IT-140.
What’s different about West Virginia
- No standard deduction. West Virginia gives you a $2,000 exemption per person instead, so almost all of your profit is taxed.
- The same brackets for everyone. Single filers and married couples filing jointly use the same income ranges, and the top 4.58% rate starts at $60,000 of taxable income.
- No QBI deduction. The IRS lets you deduct up to 20% of your business profit. West Virginia doesn’t. At $80,000 of profit, that’s $11,650 you deduct on your federal return but still pay West Virginia tax on.
- Some federal deductions carry over. Because West Virginia starts with the income on your federal return, three deductions you take there also lower your West Virginia tax: half of your self-employment tax, self-employed health insurance premiums, and self-employed 401(k) contributions.
A self-employed person in West Virginia at $80,000 pays $19,164: about $97 less than in California and $2,516 more than in Texas, which has no income tax.
West Virginia income tax rates for 2026
These rates apply to single filers and married couples filing jointly. Married people filing separately use ranges half as wide.
| Rate | Single and married filing jointly |
|---|---|
| 2.11% | $0 – $10,000 |
| 2.81% | $10,000 – $25,000 |
| 3.16% | $25,000 – $40,000 |
| 4.22% | $40,000 – $60,000 |
| 4.58% | Over $60,000 |
West Virginia city B&O taxes
West Virginia ended its statewide business and occupation tax, but many cities still charge one. It’s a tax on gross receipts: what you bill before expenses, for work done in the city.
- Charleston charges 1% on services, with an exemption for businesses with less than $2,500 a year in gross receipts.
- Other cities, like Huntington and Morgantown, set their own rates and exemptions, and some also charge a flat weekly city service fee.
Check with the city where you live or work, since you register and file with the city, not the state.
Example: West Virginia tax on $80,000 of 1099 income
Here’s the math for a single self-employed person in West Virginia with $80,000 of profit and no other income, before any city B&O tax.
| Step | Amount |
|---|---|
| Self-employment tax: $80,000 × 92.35% × 15.3% | $11,304 |
| $80,000 minus half of self-employment tax | $74,348 |
| Income the IRS taxes: $74,348 minus the $16,100 standard deduction and $11,650 QBI deduction | $46,599 |
| Federal income tax | $5,344 |
| Income West Virginia taxes: $74,348 minus the $2,000 exemption | $72,348 |
| West Virginia income tax | $2,516 |
| Total 2026 tax | $19,164 (24.0%) |
Self-employment tax is the biggest piece. Every dollar you write off as a business expense lowers all three taxes, since your self-employment tax, federal income tax, and West Virginia income tax are all based on your profit after expenses.
What tax write-offs can I claim?
How to lower your West Virginia 1099 tax bill
At $80,000 of profit, every $1,000 of business expenses you deduct cuts about $273 from your total tax. Common write-offs for self-employed people in West Virginia include:
- Your phone and internet, for the share you use for work
- Car expenses, using a set rate per mile or your actual costs (compare the two)
- A home office, if you use part of your home regularly and only for work (estimate yours)
- Software, equipment, and supplies you buy for your business
- Health insurance premiums you pay as a self-employed person
- Retirement contributions to a SEP-IRA or Solo 401(k)
Most of these are small purchases spread across a year of bank and card statements, which is where they get missed. See the full list of tax write-offs for self-employed people.
Track and claim every eligible deduction with Keeper
Keeper scans your accounts for write-offs and files your return — with tax pros reviewing every one.
Try it freeWest Virginia estimated tax payments
If you expect to owe $600 or more in West Virginia tax for 2026 that isn’t covered by withholding, make estimated payments to the West Virginia Tax Division online through MyTaxes or with Form IT-140ES. They’re due on the same dates as your federal payments, and each is a quarter of your West Virginia tax:
| Payment | Share of your West Virginia tax | Due date |
|---|---|---|
| 1st | 25% | April 15, 2026 |
| 2nd | 25% | June 15, 2026 |
| 3rd | 25% | September 15, 2026 |
| 4th | 25% | January 15, 2027 |
- Federal payments are separate: you pay the IRS on the same four dates with Form 1040-ES.
- To avoid a penalty for paying too little, pay at least 90% of this year’s West Virginia tax or 100% of last year’s in on-time payments. The Tax Division figures any penalty and sends you a notice.
Get your payment amounts with the West Virginia quarterly tax calculator.
Should you form an LLC or S corp in West Virginia?
You don’t need one to work as an independent contractor. If you work for yourself without forming a business, you report 1099 income on Schedule C, part of your regular tax return, and pay the taxes above. Either way, you register your business with the West Virginia Tax Division.
- LLCs cost $100 to form and $25 a year for the annual report, due by July 1.
- S corps can make sense once your profit is around $80,000, when the self-employment tax savings get significant. You pay yourself a reasonable salary and take the rest as profit payouts (distributions) that aren’t subject to self-employment tax.
Run the numbers for your income to see what you’d save.
Do self-employed people in West Virginia charge sales tax?
Sometimes. West Virginia’s 6% sales tax reaches more services than most states. Services from licensed professionals, like accountants, lawyers, and engineers, are exempt, but many others aren’t, so check with the Tax Division before assuming your work is exempt. Some cities add a 1% sales tax.
7 sources
- 2026 income tax rate cut (West Virginia Tax Division) · tax.wv.gov
- W. Va. Code 11-21-4j: 2026 rates · code.wvlegislature.gov
- IT-140ES estimated tax payment instructions · tax.wv.gov
- Fee schedule (West Virginia Secretary of State) · sos.wv.gov
- City of Charleston B&O tax FAQ · charlestonwv.gov
- IRS releases tax inflation adjustments for tax year 2026 · irs.gov
- Contribution and benefit base · ssa.gov
This article is for informational purposes only and isn’t tax, legal, or financial advice. Tax rules change and depend on your situation, so talk to a tax professional about yours.
