Live in West Virginia, Work Remotely for a Georgia Employer: Who Taxes You?
Answer
West Virginia taxes the income and Georgia cannot. Residency, not the location of the job, drives this answer: West Virginia reaches all of a resident's income, and Georgia has no personal income tax to apply to the part earned inside its borders.
Last verified
The instinct that working in a no-tax state means paying no tax is the single most expensive misunderstanding in this niche. Georgia takes nothing, but West Virginia still taxes residents on income earned anywhere, so the full amount lands on your West Virginia return.
What you file
- 1Resident return · West Virginia
File a West Virginia resident return reporting all of your income.
The two states, side by side
| West Virginia | Georgia | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | 5 (Form WV/IT-104) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT-140 with Schedule A | Form 500 with Schedule 3 |
| Credit for other-state tax | Schedule E (Form IT-140) | Form 500 Schedule 2 |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | West Virginia Tax Division | Georgia Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Georgia and working in West Virginia gives:Home state only.
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 → GeorgiaBoth states — credit offsets the double tax
- 1099 contractor: West Virginia → GeorgiaHome state, plus the client state if you work there
- Moved mid-year: West Virginia → GeorgiaTwo part-year returns
Other West Virginia pairs
Questions people actually ask
I live in West Virginia and work remotely for a Georgia employer. Which state do I pay?
West Virginia taxes the income and Georgia cannot. Residency, not the location of the job, drives this answer: West Virginia reaches all of a resident's income, and Georgia has no personal income tax to apply to the part earned inside its borders.
Which state should my employer be withholding for?
West Virginia. Your employer should withhold West Virginia tax rather than Georgia tax on these wages. If a Georgia line is showing on your pay stub, raise it with payroll now rather than at filing time.
Does my Georgia employer's location alone create a Georgia tax obligation?
No. Georgia sources wages to the place where the work is physically performed, and it does not apply a convenience-of-the-employer rule that would override that. Days you actually spend working inside Georgia are a different matter — those are Georgia-source income and can require a nonresident return.
How current is this?
The West Virginia and Georgia rules on this page were last checked against West Virginia Tax Division and Georgia 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
- Georgia Department of Revenue — individual income taxaccessed 2026-08-07