VA-WV reciprocity covers a long shared border: the twin cities of Bluefield VA/WV, the I-77 corridor, and the I-81 Winchester VA - Martinsburg WV stretch.
| Scenario | Form To File | Result |
|---|---|---|
| Live VA, work WV | WV/IT-104R (to skip WV) | No WV withholding. Pay VA tax only. |
| Live WV, work VA | VA-4 (to skip VA) | No VA withholding. Pay WV tax only. |
OBBBA 2026 (One Big Beautiful Bill Act) raised the federal SALT cap to $40,000. This matters for reciprocity commuters who itemize: your full home-state income tax is now more likely to be fully deductible on federal Schedule A, making the state-level tax difference between your home and work state a real after-tax driver of commute value. Check each state rate: VA top rate 5.75% (over $17K), WV top rate 4.82% top (2025).
File WV form WV/IT-104R (Certificate of Nonresidence) with your West Virginia employer. WV withholding stops; you withhold Virginia tax instead. Submit it annually.
File VA form VA-4 with your Virginia employer, certifying exemption as a resident of a reciprocity state. Virginia requires annual re-certification of the exemption.
Virginia has no local income taxes. West Virginia has no local income taxes either, though a few WV cities (Charleston, Huntington, Weirton) charge a flat city service fee of a few dollars per week worked in the city - that fee is not income-based and not covered by reciprocity.
WV currently: its top rate is 4.82% (2025, phasing down under WV’s trigger cuts) vs Virginia’s 5.75% top that kicks in at just $17,000. A WV resident working in VA who files VA-4 avoids lending Virginia the difference all year.
Covered. If your employer is in one state and you live in the other, file the work state’s exemption form (VA-4 or WV/IT-104R) so withholding routes to your home state. Reciprocity is residency-based, not commute-based, for this pair.
See exact post-reciprocity paycheck with VA or WV withholding.
Paycheck Calculator →Run the numbers for each state: Virginia Income Tax Calculator · West Virginia Income Tax Calculator
Tax calculations are estimates for educational and informational purposes only. This site does not provide tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified tax professional for advice specific to your situation. Data sourced from IRS publications and official state tax authority websites.
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