Pennsylvania / West Virginia tax reciprocity
Each pair below is taxed by the RESIDENCE state, not the work state — the work state agrees not to withhold. Figures are illustrative, on a $75,000 salary.
Who taxes you, and what to file
The certificate goes to your employer in the state you work in. Figures are state income tax on $75,000, single, no dependents.
| Work in | Live in | Certificate to file | Tax under reciprocity | If the work state taxed you |
|---|---|---|---|---|
| West Virginia | Pennsylvania | WV/IT-104NR | $2,303 | $2,546 |
| Pennsylvania | West Virginia | REV-419 | $2,546 | $2,303 |
The last column is hypothetical — what the work state would take with no agreement in place. It is not a second bill.
Does this cancel the local city or county tax?
Reciprocity is a state income tax concept. A local wage tax is a separate levy and can survive it.
- Working in West Virginia
- Neither TSD-381 nor the IT-104/IT-104NR mentions local tax. Recorded as unsourced.
- Working in Pennsylvania
- Pennsylvania LOCAL earned income tax (Act 32) is NOT waived. PA Revenue disclaims jurisdiction over Act 32 and directs inquiries to DCED, whose Act 32 Policy & Procedure Manual states that non-residents of Pennsylvania "should have the earned income tax withheld from their compensation at the nonresident tax rate that has been determined for that location where the employee works" — generally up to 1%.
Sources
- West Virginia: WV Tax Division — TSD-381, Withholding Information for Employers (Rev. September 2025) — https://tax.wv.gov/Documents/TSD/tsd381.pdf
- Pennsylvania: PA Dept. of Revenue — REV-415, General Information for Withholding Pennsylvania Personal Income Tax — https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/employerwithholding/documents/rev-415.pdf
Run your own Pennsylvania / West Virginia numbers
Opens on work in West Virginia, live in Pennsylvania. Change the salary, either state, or filing status below.
Pennsylvania / West Virginia: common questions
Does West Virginia tax Pennsylvania residents who work there?
No. West Virginia does not withhold its state income tax from a Pennsylvania resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by Pennsylvania instead. File WV/IT-104NR with your West Virginia employer to stop the withholding. Source: WV Tax Division — TSD-381, Withholding Information for Employers (Rev. September 2025).
Does Pennsylvania tax West Virginia residents who work there?
No. Pennsylvania does not withhold its state income tax from a West Virginia resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by West Virginia instead. File REV-419 with your Pennsylvania employer to stop the withholding. Source: PA Dept. of Revenue — REV-415, General Information for Withholding Pennsylvania Personal Income Tax.
Does reciprocity also cancel the local city or county tax?
Not necessarily — reciprocity is a state income tax concept, and a local wage tax is a separate levy that can survive it. Pennsylvania: Pennsylvania LOCAL earned income tax (Act 32) is NOT waived. PA Revenue disclaims jurisdiction over Act 32 and directs inquiries to DCED, whose Act 32 Policy & Procedure Manual states that non-residents of Pennsylvania "should have the earned income tax withheld from their compensation at the nonresident tax rate that has been determined for that location where the employee works" — generally up to 1%. West Virginia: Neither TSD-381 nor the IT-104/IT-104NR mentions local tax. Recorded as unsourced.
Does reciprocity cover self-employment or 1099 income?
No. Reciprocity covers employee compensation only, and the scope is set by each state's own materials rather than by a common rule — applies only if wages or salaries are the employee's ONLY source of West Virginia income — any other WV-source income breaks the exemption. Self-employment income, rental income, gambling winnings and pass-through income are outside it, and may still require a nonresident return in the work state.
Other pairs involving these states
See all 32 state reciprocity pairs →