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

Two part-year returnsBoth states claim the income

Answer

You file two part-year returns. West Virginia taxes the income you received while you lived there, Pennsylvania taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.

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 · PennsylvaniaForm PA-40 (part-year resident)

    File a Pennsylvania part-year return covering the months you lived in Pennsylvania. A part-year resident of Pennsylvania reports the income received while a Pennsylvania resident, plus any Pennsylvania-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 VirginiaPennsylvania
Taxes wagesYes — graduatedYes — flat
Reciprocity partners5 (Form WV/IT-104)6 (Form REV-419)
Convenience ruleNoYes — general rule
Nonresident returnForm IT-140 with Schedule AForm PA-40 (nonresident)
Part-year returnForm IT-140 with Schedule AForm PA-40 (part-year resident)
Credit for other-state taxSchedule E (Form IT-140)Schedule G-L
Nonresident safe harbourNone publishedNone published
Local income taxYesYes
Revenue departmentWest Virginia Tax DivisionPennsylvania Department of Revenue
Last verified

The other direction

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

Pennsylvania 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 Pennsylvania mid-year. Do I have to file in both states?

You file two part-year returns. West Virginia taxes the income you received while you lived there, Pennsylvania taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.

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

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 Pennsylvania 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 Pennsylvania rules on this page were last checked against West Virginia Tax Division and Pennsylvania 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.