What form do I file to claim reciprocity in West Virginia?
Submit Form WV/IT-104NR (West Virginia Nonresident Exemption Certificate) to your employer's payroll department.
WV & West Virginia reciprocal commuter tax exemptions
WV Multi-State Reciprocity Tax Calculator – West Virginia Commuter Exemption
Calculate how WV and West Virginia reciprocal tax agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia affect border commuter paycheck withholding (Form WV/IT-104NR).
Calculate WV Reciprocity Tax
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West Virginia · 2026 tax year · salaried or hourly
West Virginia Form IT-104 allowances (SB 392 rates) and municipal City Service Fees.
West Virginia Form IT-104. Each allowance subtracts $2,000 from annual taxable wages ($76.92 bi-weekly) under W. Va. Code § 11-21-16.
Municipal user fee (Charleston $3/wk, Huntington $5/wk, Morgantown $3/wk, etc.) withheld by employers.
Extra voluntary state withholding deducted per pay period.
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Exempt under reciprocity (Form WV/IT-104NR)?
Commuters residing in reciprocal states (KY, MD, OH, PA, VA) can file Form WV/IT-104NR for 100% exemption from West Virginia state income tax.
West Virginia 2026 Graduated State Tax (SB 392)State income tax rates range from 2.11% to 4.58% across five progressive brackets (5% rate reduction).
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How is WV Reciprocity Tax calculated in 2026?
West Virginia has statutory reciprocity agreements with KY, MD, OH, PA, and VA.
Commuters file Form WV/IT-104NR with their employer to be exempt from WV state income tax.
Reciprocity exempts workers from state income tax, but WV municipal City Service Fees still apply based on physical work location.
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How to work out WV Reciprocity Tax, step by step
1Enter your gross pay and pay frequency.
2Enable the Reciprocal commuter toggle under the State & Local tab.
3See your net pay with West Virginia state tax waived, leaving only federal, FICA, and WV municipal fees.
Common questions about WV Reciprocity Tax
Do Ohio or Pennsylvania commuters owe West Virginia (WV) City Service Fees?
Yes. Reciprocity applies strictly to state personal income tax. WV municipal user fees (like Wheeling's $2/wk or Weirton's $2/wk) are based on physical work location.