2026 tax year · West Virginia
Quarterly tax calculator for West Virginia
A $50,000 1099 year in West Virginia means about $2,190 to the IRS and $310 to the state, four times a year.
Switching state opens that state's page.
Line 24 of your prior 1040, unlocks the prior-year safe harbor.
Above $150,000 the prior-year target rises to 110%.
Enter what you expect to earn and press Calculate to see each payment.
The West Virginia payment schedule on $50,000
A single filer with $50,000 of net 1099 profit, taking the standard deduction and paying 90% of this year's liability:
| Due | Income earned | To the IRS | To West Virginia |
|---|---|---|---|
| April 15, 2026 | Jan 1 - Mar 31 | $2,190 | $310 |
| June 16, 2026 | Apr 1 - May 31 | $2,190 | $310 |
| September 15, 2026 | Jun 1 - Aug 31 | $2,190 | $310 |
| January 15, 2027 | Sep 1 - Dec 31 | $2,190 | $310 |
| Year | $8,759 | $1,241 | |
The West Virginia side of each payment
West Virginia taxes the same 1099 profit on 5 graduated brackets topping out at 4.58%, so a second payment goes to the state each quarter, about $310 on the $50,000 example, against $1,379 of West Virginia income tax for the year.
The 2026 dataset carries the federal 1040-ES dates but not state-specific due dates, so confirm West Virginia's schedule and voucher with its tax agency, several states do not match the federal calendar exactly.
What each quarter costs at three income levels in West Virginia
A single filer taking the standard deduction, at three levels of net profit. The federal column moves with the self-employment tax and the federal brackets; the West Virginia column moves with West Virginia's own rules, so the two do not scale together. Use the calculator above for the other filing statuses:
| Net 1099 profit | Per quarter to the IRS | Per quarter to West Virginia | Effective rate |
|---|---|---|---|
| $25,000 | $923 | $131 | 18.7% |
| $50,000 | $2,190 | $310 | 22.2% |
| $100,000 | $5,032 | $778 | 25.8% |
Staying inside the safe harbor
Payments are required once you expect to owe $1,000 or more, which the $50,000 example above does, at $11,111 for the year. Two targets avoid a penalty and you need only the lower; the hub explains both routes and the penalty.
What the rate alone doesn't tell you about West Virginia
On the 2026 rate itself: phased rate reductions in progress.
West Virginia is one of the twelve states that still taxes Social Security benefits, which matters if you are drawing benefits alongside self-employment income.
What a quarter costs in the states West Virginia borders
On $50,000, West Virginia charges $1,529 of state income tax. Of the 5 states it borders, Ohio is the lightest at $659 and Virginia the most expensive at $2,618, a spread of $1,959 on the same income.
| State | State tax per quarter | vs West Virginia |
|---|---|---|
| Ohio | $148 | −$196 a quarter |
| Pennsylvania | $345 | +$1 a quarter |
| Kentucky | $394 | +$50 a quarter |
| Maryland | $523 | +$179 a quarter |
| Virginia | $589 | +$245 a quarter |
- Ohio would take $870 less, $659 against West Virginia's $1,529.
- Pennsylvania would take $7 more, $1,535 against West Virginia's $1,529.
- Kentucky would take $222 more, $1,750 against West Virginia's $1,529.
- Maryland would take $794 more, $2,323 against West Virginia's $1,529.
- Virginia would take $1,089 more, $2,618 against West Virginia's $1,529.
What this schedule assumes
- Single filer, standard deduction, net 1099 profit after expenses, no W-2 withholding.
- Four equal payments rather than annualised income.
- West Virginia due dates are not in the 2026 dataset, the dates shown are the federal ones.
West Virginia quarterly tax questions
How much should I send each quarter in West Virginia?
On $50,000 of net 1099 profit as a single filer, about $2,190 to the IRS plus roughly $310 to West Virginia. That is 90% of this year's liability, split four ways.
Does West Virginia use the same due dates as the IRS?
West Virginia requires its own estimated payments, but the 2026 dataset carries only the federal 1040-ES dates (April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027). Confirm West Virginia's own schedule with its tax agency before assuming they line up.