What Is My Residency West Virginia Residency Status?

Your West Virginia residency status determines how the state taxes your income and which return you should file. For the 2026 tax year, West Virginia recognizes three primary residency statuses: Resident, Nonresident, and Part-Year Resident.

Resident

You are considered a West Virginia resident if either of the following applies:

• You spend more than 30 days in West Virginia and intend for West Virginia to become your permanent home.
• You are physically present in West Virginia for more than 183 days during the tax year, even if another state may also consider you a resident. 

As a resident, you generally report all of your income to West Virginia, regardless of where it was earned.

Nonresident

You are a full-year nonresident if:

• You are a resident of another state, do not maintain a physical presence in West Virginia, and do not spend more than 183 days in West Virginia during the tax year; or
• You are considered a West Virginia resident but spend fewer than 30 days in the state during the year and maintain a permanent residence outside West Virginia.

If you are a nonresident, you generally only report income that comes from West Virginia sources, such as wages earned in West Virginia, rental income from West Virginia property, or income from a West Virginia business. 

Part-Year Resident

You are a part-year resident if you moved:

• Into West Virginia from another state during the tax year, or
• Out of West Virginia to another state during the tax year. 

Part-year residents typically pay West Virginia tax on:

• Income earned from all sources while they were West Virginia residents, and
• West Virginia-source income earned while they were nonresidents. 

What If I’m a West Virginia Resident but My Spouse Is Not?

If you filed a joint federal return and one spouse is a West Virginia resident while the other is a nonresident, West Virginia offers two filing options. 

Married Filing Jointly

You may choose to file a joint West Virginia return. If you do:

• Both spouses are treated as West Virginia residents for the return.
• All income earned by both spouses during the year must be reported to West Virginia, regardless of where it was earned.
• No credit is allowed for income taxes paid to the other state on that income.

Married Filing Separately

You may instead file separate West Virginia returns.

To do this in your tax software:

1. File your federal return and wait for it to be accepted.
2. Change the primary taxpayer's filing status in the account to Married Filing Separately.
3. Complete and file the first spouse's West Virginia return.
4. If the second spouse also needs to file, they must create a separate account and file their own state return. 

Important Exception

A joint West Virginia return cannot be filed when one spouse changes residency during the year (part-year resident) while the other spouse remains a full-year resident or full-year nonresident. 

Not Sure Which Status Applies to You?

A few questions can usually determine your status:

• Did you move into or out of West Virginia during the year?
• How many days did you spend in West Virginia?
• Where was your permanent home located?
• Did you earn income from West Virginia sources?