West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21 - Personal Income Tax
Section 110-21-31 - West Virginia Taxable Income Of Nonresident Individual
Universal Citation: 110 WV Code of State Rules 110-21-31
Current through Register Vol. XLI, No. 38, September 20, 2024
31.1. General. - The West Virginia taxable income of a nonresident individual shall be his West Virginia adjusted gross income less his personal exemptions, said exemptions to be computed in accordance with W. Va. Code '11-21-36 and Section 36 of these regulations.
31.1.1. The West
Virginia taxable income of a nonresident individual includes those items of
income, gain, loss and deduction included in his federal adjusted gross income
which are derived from or connected with West Virginia sources.
31.1.2. The same tax rates which are
applicable to a resident individual's taxable income are likewise applicable to
a nonresident individual's taxable income.
31.2. Husband And Wife.
31.2.1. Where a husband and wife, both of
whom are nonresidents, compute their federal taxable incomes separately by
filing separate federal income tax returns, they shall also file separate West
Virginia returns and compute their West Virginia taxable incomes separately for
such year.
31.2.2. Where a husband
and wife (both of whom are nonresidents) compute their federal taxable income
on a joint federal return, or if neither files a federal return, they may
either determine their West Virginia taxable income jointly or they may
determine their West Virginia taxable incomes separately provided that they
comply with the requirements of the Tax Commissioner in setting forth
information on a single form.
31.3. Different Resident Status Of Husband And Wife. - If either the husband or the wife is a resident of West Virginia and the other is a nonresident, the West Virginia taxable income of each spouse must be separately computed and stated by the filing of separate personal income tax returns.
31.3.1. Exception. - Not
withstanding Subsection 31.3 above, in the case where one spouse is a resident
and the other is a nonresident, they may compute a joint West Virginia taxable
income by filing a joint West Virginia return so long as they compute their
federal taxable income on a joint federal return and they elect to compute
their joint combined West Virginia taxable income as if both the husband and
wife were residents of West Virginia.
31.3.1.1. The exception provision of
Subsection 31.3.1 does not apply in any case where either the husband or the
wife separately changed his or her residence during the taxable year.
Subsection 31.3.1 applies only where one spouse was a resident of West Virginia
for the full taxable year and the other spouse was a nonresident for such full
taxable year.
31.3.1.2. Where an
election is made under Subsection 31.3.1, the spouses shall file a resident
West Virginia Personal Income Tax Return and will be treated in all respects as
residents for purposes of West Virginia's personal income tax. Thus, said
spouses are entitled to claim the number and amount of personal exemptions
allowed resident individuals as set forth under W. Va. Code '11-21-16
and Section 16 of these regulations and any applicable credit for personal
income tax paid another state as provided in W. Va. Code '11-21-20
and Section 20 of these regulations.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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