RelocateMath
Reciprocity state pair

Live in West Virginia, work in Pennsylvania

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.

By Page updated Data: West Virginia and Pennsylvania revenue departments (methodology)

Official tax guidance for both states

Check withholding, filing requirements and current forms with each state's tax agency.

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 West Virginia, ordinary employee wages and all workdays physically in Pennsylvania. 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: Covered employee compensation of an eligible WV resident is exempt from Pennsylvania state income tax under reciprocity. For payroll nonwithholding, give each employer REV-419 and confirm the employer agrees to withhold and remit home-state income tax. The specific REV-419 instructions do not require reciprocal-state residents to refile annually unless their residence state changes. Pennsylvania municipal wage taxes require a separate workplace check.

This pair's wage-exemption or credit guidance checked 2026-11-02. Individual return calculations and other source dates are separate.

State income tax: $3,691 a year

Modeled annual state income tax for living in West Virginia and working in Pennsylvania: about $3,691 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: Covered employee compensation of an eligible WV resident is exempt from Pennsylvania state income tax under reciprocity. For payroll nonwithholding, give each employer REV-419 and confirm the employer agrees to withhold and remit home-state income tax. The specific REV-419 instructions do not require reciprocal-state residents to refile annually unless their residence state changes. Pennsylvania municipal wage taxes require a separate workplace check.

Official guidance (www.pa.gov) (opens in new tab) · Official guidance (www.pa.gov) (opens in new tab)

Tax guide and official sources: live in West Virginia, work in Pennsylvania

Official agency starting points: West Virginia tax agency (opens in new tab) · Pennsylvania 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.

Tax to Pennsylvania
$0
nonresident
Tax to West Virginia
$3,691
resident
Total state tax
$3,691
Typical state returns
1

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.

Modeled state income tax for West Virginia residence and Pennsylvania work
StepPennsylvania work stateWest Virginia home state
Tax before the modeled other-state credit$0$3,691
Modeled other-state credit subtracted$0$0
Tax after that credit$0$3,691

Total: $0 + $3,691 = $3,691 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

WagesTo PATo WVModeled totalIf 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 Pennsylvania, 2026 state tax rules, standard deductions. Local income taxes not included.

From paycheck withholding to your returns

  1. Withholding: Give Pennsylvania payroll REV-419 to claim the covered-wage exemption. Arrange West Virginia withholding or estimated payments for your resident liability.
  2. Returns: File West Virginia IT-140 if required. Use a Pennsylvania PA-40 to recover Pennsylvania state withholding made in error; other Pennsylvania income can require a return.
  3. Credit or refund: Covered compensation is subject to West Virginia state tax under reciprocity. Erroneous Pennsylvania withholding is a refund issue, not a resident-credit substitute.

Worked example: $100,000 of wages

Single filer, full-year resident of West Virginia, all work performed in Pennsylvania, no other income, standard deductions and modeled personal exemptions. Covered wages are exempt from Pennsylvania state income tax under wage reciprocity. Pay a modeled $3,691 to West Virginia, total $3,691. This exemption is not an other-state tax credit.

Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.

Remote-work and local exceptions

Reciprocity covers employee compensation, not every income category. This example assumes full-year residence and all work in Pennsylvania. Pennsylvania local earned-income and city wage taxes need separate checking and are excluded.

Official forms and instructions

Source audit 2026-10-01. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.

What to do

Working from home for a Pennsylvania employer

Pennsylvania has a "convenience of the employer" rule. Full rule: nonresidents working from home for convenience for a PA employer are taxed by PA. Residents of reciprocity states (IN, MD, NJ, OH, VA, WV) are not affected for wages.

Local income taxes

Frequently asked questions

Do I pay Pennsylvania income tax if I live in West Virginia?

If you qualify for the wage-reciprocity exemption, no Pennsylvania state income tax on covered employee wages: under reciprocity West Virginia taxes them. City and county taxes require a separate check. Covered employee compensation of an eligible WV resident is exempt from Pennsylvania state income tax under reciprocity. For payroll nonwithholding, give each employer REV-419 and confirm the employer agrees to withhold and remit home-state income tax. The specific REV-419 instructions do not require reciprocal-state residents to refile annually unless their residence state changes. Pennsylvania municipal wage taxes require a separate workplace check.

Do I have to file taxes in both West Virginia and Pennsylvania?

File West Virginia IT-140 if required. Use a Pennsylvania PA-40 to recover Pennsylvania state withholding made in error; other Pennsylvania income can require a return.

Will I be taxed twice?

Not at the state level on covered wages: under reciprocity West Virginia taxes them, about $3,691 on $100,000 in this model. The estimate includes resident county tax where modeled; other local taxes or credits are separate.

Related

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.