West Virginia Non-Resident Taxes
You are considered a nonresident if you are legal resident of another state.
Nonresidents and part-year residents must first complete lines 1 through 7 of form IT-140, then complete schedule A. To compute tax due, use the calculation worksheet located below schedule A. The residents of Kentucky, Virginia, Pennsylvania,Maryland or Ohio working in West Virginia and their only income was wages and salaries must use Form IT-140NRS to credit for the tax paid to West Virginia.
Forms
Schedule A, Form IT-140NRS
Reference