Live in Virginia, work in West Virginia
Reciprocity agreement: covered employee wages are subject to state income tax only in your home state. Give your employer the work state's exemption form and arrange home-state withholding. County and city taxes require a separate check.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Virginia: Virginia Department of Taxation (opens in new tab)
- West Virginia: West Virginia Tax Division (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Virginia, ordinary employee wages and all workdays physically in West Virginia. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
Wage-exemption conditions: A qualifying VA resident who remains a West Virginia nonresident and has only wages or salaries from West Virginia can claim the covered-wage withholding exemption. Give the employer WV/IT-104NR, the Certificate of Nonresidence on page 2 of the current WV IT-104 packet. Notify the employer when exemption status changes. For Pennsylvania or Virginia domiciliaries, spending more than 183 days in West Virginia can create West Virginia residence; check the annual instructions.
- Official tax guidance: tax.wv.gov (opens in new tab)
- Official tax guidance: tax.wv.gov (opens in new tab)
This pair's wage-exemption or credit guidance checked 2026-11-02. Individual return calculations and other source dates are separate.
State income tax: $4,936 a year
Modeled annual state income tax for living in Virginia and working in West Virginia: about $4,936 on $100,000 of wages.
Reciprocity agreement: covered employee wages are subject to state income tax only in your home state. Give your employer the work state's exemption form and arrange home-state withholding. County and city taxes require a separate check.
Conditions for this pair: A qualifying VA resident who remains a West Virginia nonresident and has only wages or salaries from West Virginia can claim the covered-wage withholding exemption. Give the employer WV/IT-104NR, the Certificate of Nonresidence on page 2 of the current WV IT-104 packet. Notify the employer when exemption status changes. For Pennsylvania or Virginia domiciliaries, spending more than 183 days in West Virginia can create West Virginia residence; check the annual instructions.
Official guidance (tax.wv.gov) (opens in new tab) · Official guidance (tax.wv.gov) (opens in new tab)
Tax guide and official sources: live in Virginia, work in West Virginia
Official agency starting points: Virginia tax agency (opens in new tab) · West Virginia tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | West Virginia work state | Virginia home state |
|---|---|---|
| Tax before the modeled other-state credit | $0 | $4,936 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $0 | $4,936 |
Total: $0 + $4,936 = $4,936 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To WV | To VA | Modeled total | If you worked in VA |
|---|---|---|---|---|
| $50,000 | $0 | $2,061 | $2,061 | $2,061 |
| $75,000 | $0 | $3,498 | $3,498 | $3,498 |
| $100,000 | $0 | $4,936 | $4,936 | $4,936 |
| $150,000 | $0 | $7,811 | $7,811 | $7,811 |
| $250,000 | $0 | $13,561 | $13,561 | $13,561 |
Single filer, all wages earned in West Virginia, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: A qualifying VA resident who remains a West Virginia nonresident and has only wages or salaries from West Virginia can claim the covered-wage withholding exemption. Give the employer WV/IT-104NR, the Certificate of Nonresidence on page 2 of the current WV IT-104 packet. Notify the employer when exemption status changes. For Pennsylvania or Virginia domiciliaries, spending more than 183 days in West Virginia can create West Virginia residence; check the annual instructions.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay West Virginia income tax if I live in Virginia?
If you qualify for the wage-reciprocity exemption, no West Virginia state income tax on covered employee wages: under reciprocity Virginia taxes them. City and county taxes require a separate check. A qualifying VA resident who remains a West Virginia nonresident and has only wages or salaries from West Virginia can claim the covered-wage withholding exemption. Give the employer WV/IT-104NR, the Certificate of Nonresidence on page 2 of the current WV IT-104 packet. Notify the employer when exemption status changes. For Pennsylvania or Virginia domiciliaries, spending more than 183 days in West Virginia can create West Virginia residence; check the annual instructions.
Do I have to file taxes in both Virginia and West Virginia?
Usually you file only one state return (a resident return in Virginia), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
Not at the state level on covered wages: under reciprocity Virginia taxes them, about $4,936 on $100,000 in this model. The estimate includes resident county tax where modeled; other local taxes or credits are separate.
Related
- Live in West Virginia, work in Virginia
- Moving from Virginia to West Virginia
- Moving from West Virginia to Virginia
- Live in Virginia, work in Washington, DC
- Live in Virginia, work in Kentucky
- Live in Virginia, work in Maryland
- Live in Virginia, work in North Carolina
- Live in Virginia, work in Tennessee
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.