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State Spotlight: West Virginia


Do you own a business in West Virginia? Here’s some helpful information and links.

State Income Withholding Tax

West Virginia does have state income tax. Employers should have their employees fill out form IT-104.

Additional information regarding the state income withholding tax can be found here.

Reciprocity Agreements

West Virginia has reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. Employees that live in those states but work for an employer in West Virginia should fill out for IT-104NR.

Other Important Links

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