How can I determine my West Virginia residency status?
How can I determine my West Virginia residency status?
IT-140 -RESIDENT A resident is an individual who:
• Spends more than 30 days in West Virginia with the intent of West Virginia becoming his/her permanent residence; or
• Maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though he/she may also be considered a resident of another state.
IT-140-PART-YEAR RESIDENT A part-year resident is an individual who changes his/her residence either:
• From West Virginia to another state, or
• From another state to West Virginia during the taxable year.
IT-140-FULL-YEAR NONRESIDENT A full-year nonresident is an individual who is:
• A resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia; or
• A resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside West Virginia.
IT-140-SPECIAL NONRESIDENTS A Special Nonresident is an individual who is:
• A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia for the entire taxable year; and
• Your only source of West Virginia income was from wages and salaries. Mark the nonresident special box on the front of the return and complete Part II of Schedule A.
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