Live in West Virginia, Work in Nevada: Which State Taxes Your Paycheck?
Answer
West Virginia gets all of it. Because Nevada does not tax wage income, no Nevada withholding exists and no Nevada return is required — but West Virginia taxes residents on worldwide income, so every dollar earned in Nevada still belongs on your West Virginia resident return.
Last verified
The instinct that working in a no-tax state means paying no tax is the single most expensive misunderstanding in this niche. Nevada 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 | Nevada | |
|---|---|---|
| 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 |
| 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 | Nevada Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Nevada and working in West Virginia gives:Work 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: West Virginia → NevadaHome state only
- 1099 contractor: West Virginia → NevadaHome state only — estimated payments
- Moved mid-year: West Virginia → NevadaOne part-year return — the state you left
Other West Virginia pairs
Questions people actually ask
I live in West Virginia and work in Nevada. Which state takes the tax out of my paycheck?
West Virginia gets all of it. Because Nevada does not tax wage income, no Nevada withholding exists and no Nevada return is required — but West Virginia taxes residents on worldwide income, so every dollar earned in Nevada still belongs on your West Virginia resident return.
Which state should my employer be withholding for?
West Virginia. Your employer should withhold West Virginia tax rather than Nevada tax on these wages. If a Nevada line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The West Virginia and Nevada rules on this page were last checked against West Virginia Tax Division and Nevada Department of Taxation 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
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07