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State tax filing
WV and KY have tax reciprocity for W-2 salary and wages. This means that the W-2 income you earn in WV is taxable only by your home state of KY.
As @AmyC said, you should file form it104.pdf with your WV employer so that they do not withhold WV taxes from your pay.
IMPORTANT: If your employer does not withhold KY income tax from your pay, then you must make quarterly estimated tax payments to KY. Here's a link to KY's estimated tax instructions:
https://revenue.ky.gov/Forms/740-ES%20Instructions%20(2025).pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
‎April 5, 2025
7:22 AM