West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. If the taxpayer is a West Virginia resident working in one of these states, and their employer withheld the other state’s income tax, the taxpayer must file for a refund from that state. The taxpayer cannot claim a refund for taxes withheld to a reciprocal state on the resident return.
West Virginia Return:
Complete the information as required.
If the other state is Kentucky:
- Add or Edit Kentucky Nonresident Return
- Were you a Full-year Resident of a Reciprocal State? - Answer YES and select the state from the list.
- Was your Only KY income for 2023 from Salaries or Wages Earned While a Resident of a Reciprocal State? - Answer YES.
To claim exemption from future Kentucky withholdings, the taxpayer should complete Form 42A809 and file it with their employer.
If the other state is Maryland:
- Add or Edit Nonresident Maryland Return
- Income and Adjustments
- Wages, Salaries, Tips, etc.
- Adjustments to Wages - Enter as a negative amount
To claim exemption from Maryland withholdings, the taxpayer should complete Form MW507 and file it with their employer.
If the other state is Ohio:
- Add the Ohio Non Resident Return
- Nonresidents who meet certain required criteria - Answer Yes to this question. Reciprocal states qualify.
If this question was answered No, when adding the Ohio Nonresident Return:
- Edit Ohio Non Resident Return
- Select Form IT-NRS (affidavit of Non-Ohio Residency). Select Yes to complete the form. Complete the next two sections indicating taxpayer place of Domicile and place of Abode (both should be the resident state).
To claim exemption from future withholdings, the taxpayer should complete Form IT-4NR and file it with their employer.
If the other state is Pennsylvania:
- Add or Edit Nonresident Pennsylvania return
- Pennsylvania Taxable Income
- Gross Pennsylvania Compensation
- Calculated Wages
- Complete Schedule NHR
Pennsylvania requires proof that taxes were paid to the other state. The return must be printed and mailed along with a copy of the West Virginia state return, the W-2(s) with the Pennsylvania income and a statement explaining that the taxpayer is a resident of a reciprocal state.
To claim exemption from future Pennsylvania withholdings, the taxpayer should complete Form REV-419 and file it with their employer.
If the other state is Virginia:
If the other state is Virginia, a Virginia return is not required if the taxpayers only source of VA income was from wages and salaries. Form 763-S is required to be completed to claim a refund for the taxes withheld.
- Add or Edit the Virginia Nonresident Return
- Personal Information
- Other Categories
- File Form 763-S
The form needs to be mailed to Virginia with a copy of the West Virginia Resident Return and copies of the W-2 (s) used to create the return. The mailing address is located on the form.
To claim exemption from future Virginia withholdings, the taxpayer should complete Form VA-4 and file it with their employer.
Additional Information: