Can my out-of-state employer withhold their state's taxes if I live in West Virginia (WV)?
No. Unless you commute to a state with a convenience of the employer rule (like NY), wages for days worked in West Virginia must be withheld for WV.
Calculate WV and West Virginia take-home pay for remote employees, digital nomads, and Ascend WV participants moving to West Virginia while working for out-of-state companies.
If you physically reside and work remotely in West Virginia, your wages are subject to West Virginia personal income tax (2.11% to 4.58% under SB 392) and federal taxes, regardless of where your employer's headquarters are located. Your employer must register with the WV State Tax Division to withhold WV state taxes and report SUTA.
West Virginia · 2026 tax year · salaried or hourly
How much and how often you’re paid.
Wages are taxed where the employee physically performs the work: telecommuting from a home in WV is WV-source income.
Ascend WV recipients receive a $12,000 relocation incentive, which is taxable income subject to federal and WV state tax.
Remote workers living outside incorporated city limits owe $0 in municipal City Service Fees in West Virginia.
Living in WV frees remote workers from high state taxes in California, New York, or Washington D.C.
1Enter your annual remote salary.
2Select your West Virginia municipality (or choose 'None' if living in unincorporated county territory).
3Provide your employer's payroll team with completed Form IT-104 and Federal W-4.
No. Unless you commute to a state with a convenience of the employer rule (like NY), wages for days worked in West Virginia must be withheld for WV.
Only if your designated home office or remote work station is physically located within an incorporated WV city with a user fee (e.g., Morgantown or Charleston).