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Moved from West Virginia to Indiana Mid-Year: Which State Tax Returns Do You File?

Two part-year returnsBoth states claim the income

Answer

Both states want a return, but neither taxes the whole year. Moving from West Virginia to Indiana splits the tax year at the date your residency changed: a West Virginia part-year return covers everything before it, a Indiana part-year return everything after. Income is assigned by when it was received.

Last verified

Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.

What you file

  1. 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. A part-year resident of West Virginia reports the income received while a West Virginia resident, plus any West Virginia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

  2. 2Part-year return · IndianaForm IT-40PNR

    File a Indiana part-year return covering the months you lived in Indiana. A part-year resident of Indiana reports the income received while a Indiana resident, plus any Indiana-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

The two states, side by side

 West VirginiaIndiana
Taxes wagesYes — graduatedYes — flat
Reciprocity partners5 (Form WV/IT-104)5 (Form WH-47)
Convenience ruleNoNo
Nonresident returnForm IT-140 with Schedule AForm IT-40PNR
Part-year returnForm IT-140 with Schedule AForm IT-40PNR
Credit for other-state taxSchedule E (Form IT-140)Schedule 6 (Form IT-40PNR)
Nonresident safe harbourNone publishedNone published
Local income taxYesYes
Revenue departmentWest Virginia Tax DivisionIndiana Department of Revenue
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Indiana and working in West Virginia gives:Two part-year returns.

Indiana to West Virginia →

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.

Other West Virginia pairs

Questions people actually ask

I moved from West Virginia to Indiana mid-year. Do I have to file in both states?

Both states want a return, but neither taxes the whole year. Moving from West Virginia to Indiana splits the tax year at the date your residency changed: a West Virginia part-year return covers everything before it, a Indiana part-year return everything after. Income is assigned by when it was received.

How do I split my income between West Virginia and Indiana?

By when you received it, measured against the date your domicile actually changed. Income received while you were a West Virginia resident belongs on the West Virginia return and income received afterwards on the Indiana return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.

How current is this?

The West Virginia and Indiana rules on this page were last checked against West Virginia Tax Division and Indiana Department of Revenue 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.