West Virginia Form IT-104.1
Low-Income Earned Income Exclusion Election Out-Of-State Withholding Instructions
Lets a low-income West Virginia resident working out of state elect the earned income exclusion and stop WV withholding on those wages.
Hosted by the West Virginia Tax Division at tax.wv.gov. We link the live file rather than mirroring it, so you always get the current revision.
Do you need Form IT-104.1?
- You live in West Virginia but work for an out-of-state employer.
- Your income is low enough to qualify for the low-income earned income exclusion.
When it's due
No filing deadline. File with your employer when the election applies.
Where it goes
Your out-of-state employer's payroll department.
Forms that go with IT-104.1
IT-104
Employee's Withholding/Exemption Certificate
Tells your employer how much West Virginia income tax to take out of each paycheck. It is the state's equivalent of the federal W-4.
IT-104NR
Certificate of Nonresidence in West Virginia
Stops West Virginia withholding entirely for commuters who live in a reciprocal state, and for qualifying military spouses.
Starting a job or changing your withholding. This page is a plain-English guide to Form IT-104.1, not tax advice, and it is not affiliated with the West Virginia Tax Division. Deadlines can shift and the state revises forms — always check the official instructions before filing. Back to all West Virginia tax forms.