West Virginia tax residency rules
Threshold: 183 days · Days + Abode · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
WV Statutory Residency
- Type
- Days + Abode
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Statutory resident if you spend more than the threshold days AND maintain a permanent place of abode in the jurisdiction.
Generally, if you are not domiciled in West Virginia but keep a permanent place of abode there and spend more than 183 days of the year in the state, you are a resident.
WV DomicileInformational
- Type
- Facts & Circumstances
- Threshold
- No fixed threshold
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections, home, family, business, social ties, time spent. No fixed day threshold.
Generally, if West Virginia is your domicile, you are a resident unless you keep no home there, keep a home elsewhere, and spend 30 days or less in the state.
West Virginia tax residency, FAQ
How many days can I spend in West Virginia before becoming a tax resident?
Generally, spending more than 183 days in West Virginia during a calendar year can make you a tax resident, provided you also maintain a permanent place of abode there. Generally, if you are not domiciled in West Virginia but keep a permanent place of abode there and spend more than 183 days of the year in the state, you are a resident.
How does West Virginia count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does West Virginia use?
West Virginia measures residency over calendar year (jan 1 – dec 31).
Track West Virginia on your iPhone
Tax Days runs the math for West Virginia alongside every other US state, federal SPT, Schengen, and 200+ countries.
