For West Virginia, residents of reciprocal states like Pennsylvania can use Form WV/IT-104 (West Virginia Certificate of Nonresidence) to claim an exemption from West Virginia state income tax withholding.
Instructions for Using Form WV/IT-104:
- Who Should Use It:
- Residents of Kentucky, Maryland, Ohio, Pennsylvania, and Virginia who work in West Virginia and want to avoid West Virginia state income tax withholding.
- How to Use It:
- Complete Form WV/IT-104, certifying that you are a resident of a reciprocal state (such as Pennsylvania) and are therefore exempt from West Virginia state tax withholding.
- Submit the completed form to your West Virginia employer to prevent West Virginia income tax from being withheld from your wages.
- Where to Get the Form:
- Form WV/IT-104 can be downloaded from the West Virginia State Tax Department website or obtained from your employer.
- Additional Filing Requirements:
- You will still need to file a resident tax return in Pennsylvania and pay state income taxes there on the income earned in West Virginia.
By submitting Form WV/IT-104, you ensure that West Virginia will not withhold state income tax from your paycheck, and you will only need to pay state taxes to Pennsylvania, your home state.
