Short answer. The state has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. A resident of one of them who works here gives the employer Form WV/IT-104NR and pays income tax on covered wages at home.
West Virginia at a glance
- Income tax on wages
- Yes
- Agreements named
- Kentucky, Maryland, Ohio, Pennsylvania and Virginia
- What's covered
- Wages and salaries, when that is the employee's only West Virginia income.
- Employee form
- Form WV/IT-104NR, West Virginia Certificate of Nonresidence
- Nonresidents
- Withheld from unless an agreement or exemption applies
- Resident credit
- Not confirmed
- Convenience rule
- Not stated on the pages we read
- Agency
- West Virginia Tax Division
West Virginia's agreement partners
| Partner | Other side | Their form | Conditions | Check |
|---|---|---|---|---|
| Kentucky | Names this state too | 42A809 | None beyond the general ones | Live there, work here |
| Maryland | Names this state too | MW507 | None beyond the general ones | Live there, work here |
| Ohio | Names this state too | IT 4NR | None beyond the general ones | Live there, work here |
| Pennsylvania | Names this state too | REV-419 | None beyond the general ones | Live there, work here |
| Virginia | Names this state too | VA-4 | None beyond the general ones | Live there, work here |
The form: WV/IT-104NR
West Virginia Certificate of Nonresidence. A resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia gives it to the employer, which can then stop the state withholding. The employee must tell the employer within ten days after becoming a state resident.
"I hereby certify, under penalties provided by law, that I am not a resident of West Virginia"
Conditions that apply to every partner
- Residents of the five states are exempt from the state withholding when their only the state income is wages or salaries.
In the official words
"The employee is a bona-fide resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia"
"an employee does not have to be a West Virginia resident for withholding of West Virginia income tax to apply."
Days and thresholds
A nonresident's wages can be exempt from the state withholding when the employee works in the state thirty days or less, works in more than one state, and isn't a professional athlete, entertainer or public figure.
Not confirmed on the pages we read: the resident credit for other states' tax, a convenience of the employer rule.
Official sources
- West Virginia Tax Division: TSD-381, Withholding Information for Employers (checked November 2026)
- West Virginia Tax Division: withholding certificates, including Form WV/IT-104NR (Rev. 03/2023) (checked November 2026)
General information, not tax advice. Checked November 2026 against the official pages listed above. Agreements, forms and thresholds change, and your own facts (where you lived, where you worked each day, other income) decide the answer; check with a tax professional for your situation. MCC Solutions is not a CPA firm and is not affiliated with any tax agency.
Questions about West Virginia
Which states have a reciprocal agreement with West Virginia?
Kentucky, Maryland, Ohio, Pennsylvania and Virginia. The state's page puts it this way: "The employee is a bona-fide resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia."
Which form does a nonresident give a West Virginia employer?
Form WV/IT-104NR, West Virginia Certificate of Nonresidence. A resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia gives it to the employer, which can then stop the state withholding. The employee must tell the employer within ten days after becoming a state resident.
Are there conditions on the West Virginia agreements?
Residents of the five states are exempt from the state withholding when their only the state income is wages or salaries.
Does West Virginia withhold from nonresidents from other states?
Yes, unless an agreement or exemption applies. The official wording: "an employee does not have to be a state resident for withholding of the state income tax to apply."
Is there a days-in-state rule for West Virginia withholding?
A nonresident's wages can be exempt from the state withholding when the employee works in the state thirty days or less, works in more than one state, and isn't a professional athlete, entertainer or public figure.
All states: reciprocity agreements by state · Live in one state, work in another · Virginia · Wisconsin