State Residency Rules → West Virginia

West Virginia Tax Residency Rules: The 184-Day Test

The rule in one paragraph

More than 183 days plus an abode.

The details

Reciprocity with KY, MD, OH, PA and VA covers commuter wages only — a PA or VA domiciliary who spends more than 183 days in West Virginia is still treated as a West Virginia resident.

What counts as a day in West Virginia?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against West Virginia’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home