Live in West Virginia, work in Kentucky
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: $3,691 a year
Living in West Virginia and working in Kentucky, you'd pay about $3,691 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 KY | To WV | Total | If you worked in WV |
|---|---|---|---|---|
| $50,000 | $0 | $1,444 | $1,444 | $1,444 |
| $75,000 | $0 | $2,546 | $2,546 | $2,546 |
| $100,000 | $0 | $3,691 | $3,691 | $3,691 |
| $150,000 | $0 | $5,981 | $5,981 | $5,981 |
| $250,000 | $0 | $10,561 | $10,561 | $10,561 |
Single filer, all wages earned in Kentucky, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: WV residents working in KY exempt from KY tax on wages; file Form 42A809 (Certificate of Nonresidence). KY local occupational license taxes still apply.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- Kentucky: City/county occupational license taxes are levied by work location on residents and nonresidents alike (e.g., Louisville Metro ~2.2% combined, Lexington 2.25%), and are NOT covered by KY's state reciprocity agreements - OH/IN commuters into Louisville/Covington still pay them.
Frequently asked questions
Do I pay Kentucky income tax if I live in West Virginia?
No. Under the reciprocity agreement you pay only West Virginia. WV residents working in KY exempt from KY tax on wages; file Form 42A809 (Certificate of Nonresidence). KY local occupational license taxes still apply.
Do I have to file taxes in both West Virginia and Kentucky?
Usually you file only one state return (a resident return in West Virginia), 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 West Virginia taxes your wages: about $3,691 on $100,000.
Related
- Live in Kentucky, work in West Virginia
- Moving from West Virginia to Kentucky
- Moving from Kentucky to West Virginia
- Live in West Virginia, work in Maryland
- Live in West Virginia, work in Ohio
- Live in West Virginia, work in Pennsylvania
- Live in West Virginia, work in Virginia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.