According to the West Virginia State Tax Department, "Effective for taxable year 2009 (and thereafter), spouses of military service members may be exempt from West Virginia income tax on wages received from services performed in West Virginia if" all three of the following conditions are met:
- The service member is present in West Virginia in compliance with military orders.
- The spouse is in West Virginia solely to be with the service member; and
- The spouse maintains domicile in another state.
How can I claim tax-exempt from West Virginia withholdings?
To claim exempt from state income tax withholding, file West Virginia Form IT-104 with the spouse’s employer and attach a copy of your "spouse military identification card". Additional information may be required.
How can I claim a refund for my West Virginia withholdings?
To claim a refund of taxes withheld from your West Virginia income, follow these steps in the program:
- State Section
- Edit your Nonresident West Virginia Return
- Subtractions from Income
- Active Duty Military Pay - The military servicemember will also need to enter their military income in this section if required.
A copy of the State of Legal Residence Certificate Form DD2058 must be enclosed with the return when it is filed. (The return should be printed and mailed to the state to include the DD2058 Form and the 'Non-Residence Military Spouse' declaration on the first page.)
Military Spouse income may be taxable on your state return where you file as a resident.