Virginia / 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 | Virginia | WV/IT-104NR | $3,498 | $2,546 |
| Virginia | West Virginia | VA-4 | $2,546 | $3,498 |
The last column is hypothetical — what the work state would take with no agreement in place. It is not a second bill.
Conditions you have to meet
This calculator cannot check these. The figures above assume they are met.
- Work in Virginia, live in West Virginia
- The employee must be present in Virginia 183 days or less, not maintain an abode in Virginia, and receive only wage or salary income in Virginia.
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.
Sources
- West Virginia: WV Tax Division — TSD-381, Withholding Information for Employers (Rev. September 2025) — https://tax.wv.gov/Documents/TSD/tsd381.pdf
- Virginia: Virginia Dept. of Taxation — Reciprocity — https://www.tax.virginia.gov/reciprocity
Run your own Virginia / West Virginia numbers
Opens on work in West Virginia, live in Virginia. Change the salary, either state, or filing status below.
Virginia / West Virginia: common questions
Does West Virginia tax Virginia residents who work there?
No. West Virginia does not withhold its state income tax from a Virginia resident's wages under the reciprocity relationship in effect for 2026 — that income is taxed by Virginia 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 Virginia tax West Virginia residents who work there?
No. Virginia 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 VA-4 with your Virginia employer to stop the withholding. Source: Virginia Dept. of Taxation — Reciprocity.
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. West Virginia: Neither TSD-381 nor the IT-104/IT-104NR mentions local tax. Recorded as unsourced.
Are there conditions I have to meet to qualify?
Yes — and this calculator cannot check them for you, so confirm each one applies before relying on the figures above. Working in Virginia while living in West Virginia: The employee must be present in Virginia 183 days or less, not maintain an abode in Virginia, and receive only wage or salary income in Virginia.
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 →