TomD8
Level 15

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.