Moved from Tennessee to West Virginia Mid-Year: Which State Tax Returns Do You File?
Answer
A single part-year filing in West Virginia. Your former state asks for nothing, having no income tax to levy. Make sure your employer switched withholding to West Virginia at the right date — a late switch leaves a balance due on the West Virginia return.
Last verified
Coming from a state with no income tax means arriving with no West Virginia withholding history and no prior-year liability to base estimates on. The first West Virginia return is where that catches up, so the withholding start date matters.
What you file
- 1Part-year return · West VirginiaForm IT-140 with Schedule A
File a West Virginia part-year return covering the months you lived in West Virginia. Tennessee has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Tennessee | West Virginia | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | 5 (Form WV/IT-104) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form IT-140 with Schedule A |
| Part-year return | Not applicable | Form IT-140 with Schedule A |
| Credit for other-state tax | No income tax | Schedule E (Form IT-140) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Tennessee Department of Revenue | West Virginia Tax Division |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in West Virginia and working in Tennessee gives:One part-year return — the state you left.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Tennessee → West VirginiaWork state only
- Remote worker: Tennessee → West VirginiaNo state income tax on your wages
- 1099 contractor: Tennessee → West VirginiaClient state only, if you work there
Other Tennessee pairs
Questions people actually ask
I moved from Tennessee to West Virginia mid-year. Do I have to file in both states?
A single part-year filing in West Virginia. Your former state asks for nothing, having no income tax to levy. Make sure your employer switched withholding to West Virginia at the right date — a late switch leaves a balance due on the West Virginia return.
How do I split my income between Tennessee and West Virginia?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Tennessee resident belongs on the Tennessee return and income received afterwards on the West Virginia return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Tennessee and West Virginia rules on this page were last checked against Tennessee Department of Revenue and West Virginia Tax Division on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07
- West Virginia Tax Division — individual income taxaccessed 2026-08-07