Live in West Virginia, work in 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: $3,691 a year
Living in West Virginia and working in Virginia, 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 VA | 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 Virginia, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: WV residents with only wage/salary income from VA who are present in VA 183 days or less and keep no VA abode are exempt from VA tax (23VAC10-140-230); file Form VA-4 (re-certify annually).
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Special credit rules
- VA: Reverse-credit with AZ, CA, OR: residents of those states working in VA claim a credit on the VA nonresident return for tax paid to their home state (so VA, the work state, gives the credit). VA residents get no VA credit for tax paid to AZ, CA, or OR on income those states tax - they claim credit on those states' returns instead.
Frequently asked questions
Do I pay Virginia income tax if I live in West Virginia?
No. Under the reciprocity agreement you pay only West Virginia. WV residents with only wage/salary income from VA who are present in VA 183 days or less and keep no VA abode are exempt from VA tax (23VAC10-140-230); file Form VA-4 (re-certify annually).
Do I have to file taxes in both West Virginia and Virginia?
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 Virginia, work in West Virginia
- Moving from West Virginia to Virginia
- Moving from Virginia to West Virginia
- Live in West Virginia, work in Kentucky
- Live in West Virginia, work in Maryland
- Live in West Virginia, work in Ohio
- Live in West Virginia, work in Pennsylvania
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.