Moved from West Virginia to Wyoming Mid-Year: Which State Tax Returns Do You File?
Answer
Wyoming asks for nothing. Your last state return is the West Virginia part-year return covering the months before you moved; after that date West Virginia has no claim on income from outside the state, and Wyoming has no personal income tax to impose.
Last verified
The clean part of this move is that only one return follows it. The part that catches people is the withholding: West Virginia tax should stop when your residency does, and it often does not without a prompt.
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. Wyoming has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| West Virginia | Wyoming | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | 5 (Form WV/IT-104) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT-140 with Schedule A | Not applicable |
| Part-year return | Form IT-140 with Schedule A | Not applicable |
| Credit for other-state tax | Schedule E (Form IT-140) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | West Virginia Tax Division | Wyoming Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Wyoming and working in West Virginia gives:One part-year return — the state you moved to.
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: West Virginia → WyomingHome state only
- Remote worker: West Virginia → WyomingHome state only
- 1099 contractor: West Virginia → WyomingHome state only — estimated payments
Other West Virginia pairs
Questions people actually ask
I moved from West Virginia to Wyoming mid-year. Do I have to file in both states?
Wyoming asks for nothing. Your last state return is the West Virginia part-year return covering the months before you moved; after that date West Virginia has no claim on income from outside the state, and Wyoming has no personal income tax to impose.
How do I split my income between West Virginia and Wyoming?
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 Wyoming return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The West Virginia and Wyoming rules on this page were last checked against West Virginia Tax Division and Wyoming 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.
- West Virginia Tax Division — individual income taxaccessed 2026-08-07
- Wyoming Department of Revenue — individual income taxaccessed 2026-08-07