Q. Do I owe state income taxes in WV?
A. No. As you correctly stated, that does not constitute WV source income. The rule is the same in almost all states (CA being a notable exception).
You may hear from the WV Tax Division because your client erroneous put that info in boxes 6 & 7 of the 1099-NEC. It's probably just something the client routinely does. You'll just have to explain it at that time.
