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@re2boys She was definitely subject up until July, but now she lives permanently in WV though has kept her same job that is based brick and mortar in PA.  Her work HR is essentially saying they don't have anyone else living in WV, so they'd rather not deal with swapping the state taxes.  To my understanding, that could cause WV to hit us with a penalty if she doesn't pay until the end of the tax year, right?