State Tax Day - Current, S.12, West Virginia—Personal Income Tax: Guidance Revised on Gambling Withholding, (Jun 1, 2026)
West Virginia revised guidance on withholding requirements for gambling winnings to reflect an increase in the threshold for federal backup withholding requirements. The minimum federal threshold amount for payments made in calendar year 2026 is $2,000.
TSD 432 Gambling Withholding and Losses, West Virginia Tax Division, May 2026, ¶401-642
Other References:
Explanations at ¶16-655