Do I need West Virginia Form IT-104NR?

Stops West Virginia withholding entirely for commuters who live in a reciprocal state, and for qualifying military spouses. You need it if: You live in Kentucky, Maryland, Ohio, Pennsylvania, or Virginia and your only West Virginia income is wages. You are the spouse of a servicemember stationed in West Virginia and keep legal residence in another state.

West Virginia Form 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.

Download official IT-104NR PDF ↗Fill it in for me

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.

Heads up on this downloadIT-104NR is not published as a separate file — it is page 2 of the IT-104 PDF. Download the IT-104 and scroll to the second page.

Do you need Form IT-104NR?

You live in Kentucky, Maryland, Ohio, Pennsylvania, or Virginia and your only West Virginia income is wages.
You are the spouse of a servicemember stationed in West Virginia and keep legal residence in another state.

When it's due

No filing deadline. File it as soon as the exemption applies, and notify your employer within 10 days if you become a West Virginia resident.

Where it goes

Your employer's payroll department. Military spouses must attach a copy of the spousal military ID card.

Generate a completed IT-104NR

Answer the questions below and download a filled-in, signature-ready PDF. Everything runs in your browser — nothing you type here is uploaded, saved, or sent anywhere.

Nothing you type here leaves your device.The worksheet, including your SSN, is drawn straight into a PDF in your browser — it is never uploaded or saved anywhere.

Full name

Social Security number

Home address

City

State

ZIP code

Line 1 — Single, claiming your own exemption?

Line 2 — Married exemptions (you and spouse)

Line 3 — Number of dependents

Line 4 — Total exemptions1

Line 5 — Withhold at a lower rate (single-job households only)

Line 6 — Extra withholding per paycheck

I live outside WV and need the Certificate of Nonresidence (page 2)

Tools that help with this form

Check whether reciprocity applies to you →Guide: WV reciprocal tax agreements →

Forms that go with IT-104NR

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.

Starting a job or changing your withholding. This page is a plain-English guide to Form IT-104NR, 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.