TomD8
Level 15

State tax filing

Yes.  West Virginia Tax Code 11-21-32 defines WV source income as any item of income "derived from or connected with" West Virginia sources.

http://www.wvlegislature.gov/wvcode/ChapterEntire.cfm?chap=11&art=21&section=32

**Answers are correct to the best of my ability but do not constitute tax or legal advice.