Some states require you to file based on the rental income.
WV instructions, page 18 states you must file if:
- You were not a resident of West Virginia at any time during 2022, but your federal adjusted gross income includes income from West Virginia sources (nonresident).
- Your West Virginia adjusted gross income is greater than your allowable deduction for personal exemptions ($2,000 per exemption)
Since you have a loss from WV in your federal income, I would argue the WV is not needed. In addition, your WV income is below the exemption amount.
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