W. Va. Code R. § 110-21-41

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-21-41 - Special Case In Which Nonresident Need Not File West Virginia Income Tax Return

41.1. A nonresident individual who at no time during the taxable year was a resident of West Virginia will not be required to file an income tax return to this State for that taxable year provided that all four (4) of the following conditions exist:

(1) The nonresident's only income from sources within West Virginia was from salaries, wages or compensation for personal services performed within this State.

(2) Such salaries, wages or compensation for personal services were subject to income taxation by the state of his residence under a net income tax law substantially similar in principle to the West Virginia Personal Income Tax Act.

(3) The other state and West Virginia are operating under a written reciprocal credit agreement as detailed under W. Va. Code '11-21-40.

(4) The laws of such other state afford like treatment to a resident of West Virginia who earned salaries, wages or compensation for personal services performed in such other state in that a resident of this State is not required to file a nonresident income tax return for the taxable year in such other state.

W. Va. Code R. § 110-21-41