Live in Florida, Work in West Virginia: Which State Taxes Your Paycheck?
Answer
West Virginia withholds, Florida does not. As a Florida resident you have no home-state income tax return at all, so the West Virginia nonresident return is the whole of your state filing. Nothing offsets the West Virginia tax, because a credit has to be claimed against a home-state tax that does not exist.
Last verified
This is the mirror image of the more common commute. There is no home-state return to file, so the West Virginia nonresident return carries the whole obligation — and because Florida charges nothing, there is no credit mechanism involved anywhere.
West Virginia also has a layer below the state one, and it is the layer that survives every agreement: Some West Virginia municipalities levy a flat weekly city service fee on people who work in the city. It is a fixed charge rather than a percentage of income, so no credit offsets it.
What you file
- 1Nonresident return · West VirginiaForm IT-140 with Schedule A
File a West Virginia nonresident return for the wages you earned in West Virginia. Florida has no wage income tax, so there is no second return and no credit to claim.
The two states, side by side
| Florida | 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 |
| 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 | Florida 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 Florida 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.
- Remote worker: Florida → West VirginiaNo state income tax on your wages
- 1099 contractor: Florida → West VirginiaClient state only, if you work there
- Moved mid-year: Florida → West VirginiaOne part-year return — the state you moved to
Other Florida pairs
Questions people actually ask
I live in Florida and work in West Virginia. Which state takes the tax out of my paycheck?
West Virginia withholds, Florida does not. As a Florida resident you have no home-state income tax return at all, so the West Virginia nonresident return is the whole of your state filing. Nothing offsets the West Virginia tax, because a credit has to be claimed against a home-state tax that does not exist.
Which state should my employer be withholding for?
West Virginia. The wages are sourced to West Virginia, so West Virginia withholding is correct and there is no Florida withholding to set up, because Florida levies no income tax on wages.
How current is this?
The Florida and West Virginia rules on this page were last checked against Florida 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.
- Florida Department of Revenue — individual income taxaccessed 2026-08-07
- West Virginia Tax Division — individual income taxaccessed 2026-08-07