Which federal bracket this lands in
The $16,100 standard deduction leaves $18,900 of taxable income, which puts the last dollar in the 12% federal bracket. Only $6,500 of it is actually taxed at 12% — the income below $12,400 is taxed at the lower rates first, which is why the effective rate lands well under the bracket number. The 12% band runs to $50,400, so a raise of about $31,500 would be needed before any dollar is taxed at 22%.
Where this sits in West Virginia's schedule
West Virginia runs a graduated schedule of 5 bands. After $2,000 of state deductions it taxes $33,000, putting the top dollar in the 3.16% band and producing $885 of state tax — 2.53% of gross pay. Its 3.16% band ends at $40,000 of state taxable income, $7,000 above where this salary lands.
Marginal rate is not the rate paid
Federal income tax of $2,020 on $35,000 of gross pay is 5.77% of the salary, against a 12% marginal bracket — a gap of about 6.2 points. The bracket describes the next dollar earned, not the pay already earned, and quoting the bracket as the tax rate overstates the bill by $2,180 at this salary.
What the next raise is worth here
Stacking the 12% federal band, West Virginia's 3.16%, 1.45% Medicare and 6.2% Social Security gives a combined marginal rate of about 22.81%. A $5,000 raise on top of this salary would therefore add roughly $3,860 of take-home pay, not $5,000 — a distinction worth holding on to when comparing offers.