West Virginia residency status for personal income tax purposes determines how an individual reports income and which West Virginia income tax return requirements apply. West Virginia classifies taxpayers as Resident, Part-Year Resident, or Nonresident based on domicile, statutory residency rules, and the source of income earned during the taxable year.
Residency Status Definitions
Resident: An individual is considered a West Virginia resident for income tax purposes if they are domiciled in West Virginia or meet the statutory residency requirements under West Virginia law.
Residency is generally determined by factors such as:
- The individual’s permanent home or place of abode.
- The individual’s intent to maintain or abandon West Virginia as their legal residence.
- Personal, family, business, and other connections with the state.
An individual who maintains a permanent place of abode in West Virginia and spends more than 183 days of the taxable year in West Virginia may also be considered a resident under West Virginia statutory residency rules.
Part-Year Resident: An individual is considered a part-year resident if they establish West Virginia residency during the taxable year or abandon West Virginia residency and move to another state during the taxable year.
Part-year residents report income based on:
- The period they were residents of West Virginia.
- Any West Virginia-source income earned while they were nonresidents.
Nonresident: An individual who is not a resident of West Virginia at any time during the taxable year is considered a nonresident.
A nonresident may be required to file a West Virginia return if they receive West Virginia-source income that is subject to West Virginia income tax.
Filing Requirements by Status
Residents: West Virginia residents must file Form IT-140, West Virginia Personal Income Tax Return, if they meet the filing requirements. Residents must report all income from all sources, regardless of where the income was earned.
Part-Year Residents: Part-year residents must file Form IT-140 and indicate their residency status. They must report income earned while they were West Virginia residents and any West Virginia-source income received while they were nonresidents. Applicable schedules must be completed based on the taxpayer’s specific circumstances.
Nonresidents: Nonresidents must file Form IT-140 if they have West Virginia-source income that requires reporting. They must report income derived from West Virginia sources and complete the required sections and schedules.
A nonresident may not be required to file if their only West Virginia-source income is qualifying wages covered by a reciprocal agreement and all requirements are met. West Virginia has reciprocal agreements for qualifying wages earned by residents of:
- Kentucky
- Maryland
- Ohio
- Pennsylvania
- Virginia
Important Notes
- Residency determinations are based on domicile, statutory residency rules, and the taxpayer’s connection to West Virginia.
- Maintaining a home, employment, voter registration, vehicle registration, and other personal factors may be considered when determining residency.
- Taxpayers should review the current Form IT-140 instructions to determine their correct residency classification and filing requirements.
Source:
Form IT-140 PIT
Disclaimer: Always verify residency status and filing requirements with the West Virginia Department of Revenue’s official forms and instructions for the current tax year. Tax rules may vary by state and individual circumstances. For complex situations, consult a CPA or tax attorney.