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West Virginiaworking inVirginia
Reciprocity — home state withholds for you

Virginia

Work State Tax Rate
2%-5.75%
Withholding Starts
Day 1
Law Last Updated
Jan 1, 2025

Employee Obligations (Which Returns YOU Must File)

West Virginia has a reciprocity agreement with Virginia. If your only income from Virginia is wages, salary, tips, or commissions, file your West Virginia return only — no Virginia return needed. Give your Virginia employer your reciprocity form (WV/IT-104R) each year.

Employer Obligations (What Your Employer Must Withhold & Remit)

Reciprocity applies. If the employee provides the reciprocity form (WV/IT-104R), withhold West Virginia tax instead of Virginia tax. Must still register for Virginia unemployment insurance. Register for withholding and unemployment from day 1. Unemployment applies to the first $8,000 of wages.

Reciprocity Agreement — File Home State Only for Wages

West Virginia has a reciprocity agreement with Virginia. For wage income, you only need to file your West Virginia return. Give your employer the reciprocity form (WV/IT-104R) each year to avoid Virginia withholding.

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Related guides

Employee/Individual Tax Source: https://www.tax.virginia.gov/who-must-file
Row last reviewed: Apr 27, 2026Home state credit form: Schedule E

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.