Reciprocity state pair

Live in West Virginia, work in Virginia

A qualifying West Virginia resident whose Virginia-source income is only wages and salary can be exempt from Virginia income tax if taxed at home and meeting Virginia’s presence and residence conditions. This illustration assumes 183 or fewer Virginia days and no Virginia abode.

By Abu HasnatPage updated Nov 7, 2026Data: West Virginia and Virginia revenue departments (methodology)

Choose your next step

Payroll starting point: Virginia VA-4: reciprocal-state exemption (opens in new tab). Check Virginia’s conditions; complete VA-4 line 3 for the applicable West Virginia exemption and give it to your Virginia employer. Re-certify each year and confirm West Virginia withholding.

Official tax guidance for both states

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

West Virginia: West Virginia Tax Division (opens in new tab)
Virginia: Virginia Department of Taxation (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 West Virginia, ordinary employee wages and all workdays physically in 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: Eligible West Virginia residents whose only Virginia-source income is wages taxed by West Virginia can qualify for the Virginia wage exemption. This illustration assumes 183 or fewer Virginia days and no Virginia abode, following the public reciprocity page; the 2025 refund form describes the abode-period test differently, so an actual Virginia abode needs agency guidance. Give Virginia payroll VA-4 and re-certify annually; arrange West Virginia payments. Qualifying erroneous Virginia withholding is recovered using the applicable 763-S refund procedure.

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

I live inI work inAnnual wages ($)Filing status

State income tax: $3,691 a year

Modeled annual state income tax for living in West Virginia and working in Virginia: 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: Eligible West Virginia residents whose only Virginia-source income is wages taxed by West Virginia can qualify for the Virginia wage exemption. This illustration assumes 183 or fewer Virginia days and no Virginia abode, following the public reciprocity page; the 2025 refund form describes the abode-period test differently, so an actual Virginia abode needs agency guidance. Give Virginia payroll VA-4 and re-certify annually; arrange West Virginia payments. Qualifying erroneous Virginia withholding is recovered using the applicable 763-S refund procedure.

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

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

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

Tax to Virginia

nonresident

Tax to West Virginia

$3,691

resident

Total state tax

$3,691

Typical state returns

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 Virginia work
Step	Virginia work state	West 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

Wages	To VA	To WV	Modeled 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.

From paycheck withholding to your returns

Withholding: If you meet Virginia’s published reciprocity conditions, complete VA-4’s relevant nonresident exemption and provide it to the Virginia employer; Virginia says re-certify each year. Confirm the employer’s ability to withhold West Virginia tax and check whether West Virginia estimated payments are needed. Virginia’s public reciprocity page says no Virginia abode; its 2025 refund form uses a different abode-period formulation. The example assumes no Virginia abode; if you maintain one, obtain Virginia guidance before claiming the exemption.
Returns: File West Virginia IT-140 when required by resident filing rules, including these wages. If Virginia withheld state tax for a qualifying nonresident, correct payroll and seek a refund using the appropriate-year Virginia Form 763-S. Its 2025 edition identifies the domiciliary-state exemption for West Virginia, requires withholding statements and asks a resident of a state with individual income tax to enclose a complete home-state return; each spouse with Virginia withholding files a separate 763-S. Virginia says 763-S is not available for electronic filing. Other Virginia-source income or a residence change can require a different return. Verify 2026 filing-year forms when published.
Credit or refund: When the Virginia wage exemption applies, reclaim erroneous Virginia state withholding from Virginia rather than assuming it qualifies for West Virginia resident credit. If income is actually taxable to both jurisdictions, eligibility and limits for a West Virginia credit require a separate review and supporting-return records.

Worked example: $100,000 of wages

Single filer, full-year resident of West Virginia, all work performed in Virginia, no other income, standard deductions and modeled personal exemptions. Covered wages are exempt from Virginia 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

Full-year West Virginia legal resident, wages subject to West Virginia tax, only wage and salary income from Virginia, 183 or fewer days present in Virginia, no Virginia abode, and all workdays physically in Virginia. Dual residence, a Virginia abode, more days present, other income or hybrid work require a new review. Virginia’s public guide and 2025 refund form describe the abode condition differently; the calculator does not decide that eligibility.

West Virginia home, Virginia workplace

Keep a record of West Virginia residence, Virginia days and any Virginia place of abode, then confirm that payroll has the current VA-4 and the correct home-state withholding. The illustration assumes no Virginia abode. If Virginia withholding occurs, preserve W-2s and the filed West Virginia return for a qualifying refund request; check any locality-specific taxes separately.

Official forms and instructions

Source audit 2026-11-02. 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.

Check your payslip and keep these records

Compare the payroll certificate you supplied with the state withholding on your next payslip. Check city, county and school-district entries separately; a state exemption does not settle local tax.
Keep your W-2 and other withholding statements, copies of payroll certificates, filed state and local returns, and proof of tax paid. A refund depends on actual withholding and the completed return, not this annual estimate.
Keep an actual work-location log, including home-working days. This calculator assumes ordinary employee wages, full-year residence in West Virginia and every workday physically in Virginia.
If you moved during the year, have nonwage income or do not meet that scope, follow the pair's remote and local exceptions and the moving-year tax guide before using the amount as your own result. This tool does not calculate hybrid allocation, local credits or a personal refund.

What to do

Keep a record of the days you work in each state, especially if you sometimes work from home.

Frequently asked questions

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

If you qualify for the wage-reciprocity exemption, no Virginia state income tax on covered employee wages: under reciprocity West Virginia taxes them. City and county taxes require a separate check. Eligible West Virginia residents whose only Virginia-source income is wages taxed by West Virginia can qualify for the Virginia wage exemption. This illustration assumes 183 or fewer Virginia days and no Virginia abode, following the public reciprocity page; the 2025 refund form describes the abode-period test differently, so an actual Virginia abode needs agency guidance. Give Virginia payroll VA-4 and re-certify annually; arrange West Virginia payments. Qualifying erroneous Virginia withholding is recovered using the applicable 763-S refund procedure.

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

File West Virginia IT-140 when required by resident filing rules, including these wages. If Virginia withheld state tax for a qualifying nonresident, correct payroll and seek a refund using the appropriate-year Virginia Form 763-S. Its 2025 edition identifies the domiciliary-state exemption for West Virginia, requires withholding statements and asks a resident of a state with individual income tax to enclose a complete home-state return; each spouse with Virginia withholding files a separate 763-S. Virginia says 763-S is not available for electronic filing. Other Virginia-source income or a residence change can require a different return. Verify 2026 filing-year forms when published.

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.

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