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West Virginia
Employee Obligations (Which Returns YOU Must File)
Virginia has a reciprocity agreement with West Virginia. If your only income from West Virginia is wages, salary, tips, or commissions, file your Virginia return only — no West Virginia return needed. Give your West Virginia employer your reciprocity form (VA-4) each year.
Employer Obligations (What Your Employer Must Withhold & Remit)
Reciprocity applies. If the employee provides the reciprocity form (VA-4), withhold Virginia 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
Virginia has a reciprocity agreement with West Virginia. For wage income, you only need to file your Virginia return. Give your employer the reciprocity form (VA-4) each year to avoid West Virginia withholding.
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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.