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Pennsylvaniaworking inWest Virginia
Reciprocity — home state withholds for you

West Virginia

Work State Tax Rate
2.22%-4.82%
Withholding Starts
After 30 days (mutuality requirement)
Law Last Updated
Jan 1, 2025

Employee Obligations (Which Returns YOU Must File)

Pennsylvania has a reciprocity agreement with West Virginia. If your only income from West Virginia is wages, salary, tips, or commissions, file your Pennsylvania return only — no West Virginia return needed. Give your West Virginia employer your reciprocity form (REV-419) each year.

Employer Obligations (What Your Employer Must Withhold & Remit)

Reciprocity applies. If the employee provides the reciprocity form (REV-419), withhold Pennsylvania 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

Pennsylvania has a reciprocity agreement with West Virginia. For wage income, you only need to file your Pennsylvania return. Give your employer the reciprocity form (REV-419) each year to avoid West Virginia withholding.

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Related guides

Employee/Individual Tax Source: https://tax.wv.gov/individuals
Row last reviewed: May 9, 2026Home state credit form: PA Schedule G-L

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.