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West Virginia
Employee Obligations (Which Returns YOU Must File)
Kentucky has a reciprocity agreement with West Virginia. If your only income from West Virginia is wages, salary, tips, or commissions, file your Kentucky return only — no West Virginia return needed. Give your West Virginia employer your reciprocity form (42A809) each year.
Employer Obligations (What Your Employer Must Withhold & Remit)
Reciprocity applies. If the employee provides the reciprocity form (42A809), withhold Kentucky tax instead of West Virginia tax. Must still register for West Virginia unemployment insurance. Register for withholding and unemployment. Unemployment applies to the first $9,000 of wages.
City & Local Income Taxes (Extra Filings Beyond the State Return)
Several cities charge flat weekly fees (not percentages). Charleston $3 per week ($156 per year), Parkersburg $2.50 per week ($130 per year), Wheeling $2 per week ($104 per year). Also Fairmont, Morgantown, and Weirton.
Reciprocity Agreement — File Home State Only for Wages
Kentucky has a reciprocity agreement with West Virginia. For wage income, you only need to file your Kentucky return. Give your employer the reciprocity form (42A809) each year to avoid West Virginia withholding.
Related guides
More from Kentucky · Cross-State Work
- Kentucky → Connecticut
- Kentucky → District of Columbia
- Kentucky → Delaware
- Kentucky → Florida
- Kentucky → Georgia
Moving to West Virginia from elsewhere · Cross-State Work
This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.