West Virginia Filing And Residency Determination
When filing your West Virginia state income tax return, determining your residency status is crucial for correctly reporting income and claiming applicable credits. West Virginia uses a residency-based tax system, meaning residents and nonresidents are taxed differently based on the source of their income.
Residency Status
West Virginia defines residency based on physical presence and intent to remain in the state. Residents are taxed on all income, while nonresidents are taxed only on income derived from West Virginia sources.
- Residents: Individuals who live in West Virginia for the entire tax year are considered residents and must report all income earned, regardless of location.
- Part-Year Residents: Individuals who move to or from West Virginia during the year must apportion their income between resident and nonresident periods.
- Nonresidents: Individuals who do not live in West Virginia but earn income from sources within the state (e.g., employment, real estate, business) are taxed only on that West Virginia-sourced income.
West Virginia Source Income
For nonresidents, West Virginia source income includes:
- Real or tangible personal property located in West Virginia
- Employee services performed in West Virginia
- Business, trade, profession, or occupation conducted in West Virginia
- Distributive share of West Virginia partnership income or gain
- Income from an S corporation in which you are a shareholder
Filing Requirements
West Virginia requires individuals to file Form IT-140 PIT (Individual Income Tax Return) for both residents and nonresidents. The form includes specific columns for different residency statuses:
- Column A: Total income reported on your federal return
- Column B: Income received during your period of West Virginia residency
- Column C: Income received while a nonresident but derived from employment in West Virginia
Total income is calculated by adding lines 1 through 13 of each column, as shown on Line 14 of Form IT-140 PIT.
Special Considerations
- Withholding Documentation: For paper-filed returns, you must enclose original withholding documents (W-2s, 1099s, K-1s) to claim credit for tax withheld. Local or municipal fees cannot be claimed as West Virginia income tax withheld.
- Special Accrual Income: If you have special accrral income, it should be included in Columns A and B of Line 13.
- Filing Deadline: Personal income tax is due by April 15, 2026, for the 2025 tax year.
Source:
Form IT-140 PIT - Individual Income Tax Return & Instructions
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions.