Live in Pennsylvania, work in West Virginia
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State income tax: $3,070 a year
Living in Pennsylvania and working in West Virginia, you'd pay about $3,070 in state income tax on $100,000 of wages.
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State tax at different salaries
| Wages | To WV | To PA | Total | If you worked in PA |
|---|---|---|---|---|
| $50,000 | $0 | $1,535 | $1,535 | $1,535 |
| $75,000 | $0 | $2,303 | $2,303 | $2,303 |
| $100,000 | $0 | $3,070 | $3,070 | $3,070 |
| $150,000 | $0 | $4,605 | $4,605 | $4,605 |
| $250,000 | $0 | $7,675 | $7,675 | $7,675 |
Single filer, all wages earned in West Virginia, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: PA residents working in WV exempt from WV tax on wages; file Form WV/IT-104R (Certificate of Nonresidence).
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- Pennsylvania: Local Earned Income Tax (Act 32) in nearly every municipality/school district: withheld at the higher of the resident rate or the work-location nonresident rate (typically ~1-2%+). Philadelphia Wage Tax from July 1, 2026: 3.735% resident / 3.425% nonresident (on work performed in the city); Pittsburgh 3% resident EIT (school+city) plus $52/yr Local Services Tax at work location. Out-of-state residents are not subject to PA local EIT except Philadelphia (nonresident rate) and LST where applicable. NJ residents can credit Philadelphia wage tax against NJ tax.
Frequently asked questions
Do I pay West Virginia income tax if I live in Pennsylvania?
No. Under the reciprocity agreement you pay only Pennsylvania. PA residents working in WV exempt from WV tax on wages; file Form WV/IT-104R (Certificate of Nonresidence).
Do I have to file taxes in both Pennsylvania and West Virginia?
Usually you file only one state return (a resident return in Pennsylvania), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Under the reciprocity agreement only Pennsylvania taxes your wages: about $3,070 on $100,000.
Related
- Live in West Virginia, work in Pennsylvania
- Moving from Pennsylvania to West Virginia
- Moving from West Virginia to Pennsylvania
- Live in Pennsylvania, work in Delaware
- Live in Pennsylvania, work in Maryland
- Live in Pennsylvania, work in New Jersey
- Live in Pennsylvania, work in New York
- Live in Pennsylvania, work in Ohio
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.