West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21 - Personal Income Tax
Section 110-21-41 - Special Case In Which Nonresident Need Not File West Virginia Income Tax Return
Universal Citation: 110 WV Code of State Rules 110-21-41
Current through Register Vol. XLI, No. 38, September 20, 2024
41.1. A nonresident individual who at no time during the taxable year was a resident of West Virginia will not be required to file an income tax return to this State for that taxable year provided that all four (4) of the following conditions exist:
(1) The nonresident's only income from
sources within West Virginia was from salaries, wages or compensation for
personal services performed within this State.
(2) Such salaries, wages or compensation for
personal services were subject to income taxation by the state of his residence
under a net income tax law substantially similar in principle to the West
Virginia Personal Income Tax Act.
(3) The other state and West Virginia are
operating under a written reciprocal credit agreement as detailed under W. Va.
Code '11-21-40.
(4) The laws of such other state afford like
treatment to a resident of West Virginia who earned salaries, wages or
compensation for personal services performed in such other state in that a
resident of this State is not required to file a nonresident income tax return
for the taxable year in such other state.
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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