Live in Massachusetts, Work in West Virginia: Which State Taxes Your Paycheck?
Answer
West Virginia withholds and Massachusetts credits. Without an agreement between them, both states are entitled to tax income earned in West Virginia by a Massachusetts resident. The mechanism that stops you paying twice is the credit on the Massachusetts resident return, which is why the West Virginia return has to be completed first.
Last verified
Two states can lawfully tax the same wages: West Virginia because the work happened there, Massachusetts because you live there. Nothing prevents the overlap in advance — it is unwound afterwards, on the Massachusetts return, through the credit for taxes paid to another state.
A Massachusetts resident taxed by another state on the same income claims the credit for taxes paid to other states on Schedule OJC. The credit is capped at the Massachusetts tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.
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 the West Virginia nonresident return FIRST — you need the West Virginia tax figure before you can complete Massachusetts.
- 2Resident return · MassachusettsSchedule OJC
File a Massachusetts resident return reporting all income, then claim the credit for tax paid to West Virginia. The credit is capped at what Massachusetts would have charged on that same income, so if West Virginia taxes it at a higher rate the difference is not refunded.
The two states, side by side
| Massachusetts | West Virginia | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — graduated |
| Reciprocity partners | None | 5 (Form WV/IT-104) |
| Convenience rule | No | No |
| Nonresident return | Form 1-NR/PY | Form IT-140 with Schedule A |
| Credit for other-state tax | Schedule OJC | Schedule E (Form IT-140) |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | Yes |
| Revenue department | Massachusetts 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 Massachusetts gives:Both states — credit offsets the double tax.
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: Massachusetts → West VirginiaHome state only
- 1099 contractor: Massachusetts → West VirginiaHome state, plus the client state if you work there
- Moved mid-year: Massachusetts → West VirginiaTwo part-year returns
Other Massachusetts pairs
Questions people actually ask
I live in Massachusetts and work in West Virginia. Which state takes the tax out of my paycheck?
West Virginia withholds and Massachusetts credits. Without an agreement between them, both states are entitled to tax income earned in West Virginia by a Massachusetts resident. The mechanism that stops you paying twice is the credit on the Massachusetts resident return, which is why the West Virginia return has to be completed first.
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 Massachusetts withholding to set up.
Will I end up paying tax twice on the same income?
Not twice over, but you will pay the higher of the two rates. Massachusetts gives residents a credit for tax paid to West Virginia on the same income, claimed on Schedule OJC. The credit is capped at the Massachusetts tax on that income, so if West Virginia taxes it more heavily the excess is not refunded by either state.
How current is this?
The Massachusetts and West Virginia rules on this page were last checked against Massachusetts 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.
- Massachusetts Department of Revenue — individual income taxaccessed 2026-08-07
- West Virginia Tax Division — individual income taxaccessed 2026-08-07