The following residency statuses are the options given by West Virginia along with descriptions listed in the instructions for Form IT-140.
Resident:
According to the West Virginia instructions, a resident is an individual who spends more than 30 days in the state with the intention of becoming a West Virginia resident OR is physically present in the state for more than 183 days.
Nonresident:
A full-year nonresident is an individual that is a resident of West Virginia and spends less than 30 days a year in West Virginia and maintains a permanent residence outside of West Virginia; or is a resident of another state and does not spend more than 183 days a year in West Virginia.
Part-Year Resident:
A Part-Year Resident is an individual that moves into or out of West Virginia during the tax year.
What if I am a 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 not, you have two options for your West Virginia return:
- Married Filing Joint - reports all income, regardless of where it was earned.
- Married Filing Separate - only the spouse who meets West Virginia’s filing requirements needs to file.
To file separate returns within your account:
1. File your federal return first and wait for it to be accepted.
2. In your account, change the filing status for the primary taxpayer to Married Filing Separate.
3. File the separate West Virginia return for the first spouse.
4. The second spouse must create a new account and file their separate state return (if required).