$84,636/yr
take-home on a $120,000 salary in West Virginia — after $5,784 state income tax (4.82%) and $29,580 federal + FICA.
The breakdown
$120,000 × ~17% federal effective + 7.65% FICA = $29,580 federal/payroll
+ $5,784 WV state income tax (4.82%, ~4.82% top (2025))
= $84,636/yr after tax
· Tax Foundation, “State Individual Income Tax Rates and Brackets, 2025” + state revenue departments. Modeled as an effective planning rate for a typical $80k–$160k filer — not a full bracket engine.