A reciprocal agreement is only for wages. It would not apply to oil and gas royalty income.
Per the West Virginia 2019 Personal Income Tax Forms & Instructions, you are required to file a West Virginia return if you were not a resident of West Virginia at any time during 2019, but your federal adjusted gross income includes income from West Virginia sources. Income from West Virginia sources includes:
- Real or tangible personal property located in West Virginia
- Employee services performed in West Virginia
- A business, trade, profession, or occupation conducted in West Virginia
- A S corporation in which you are a shareholder
- Your distributive share of West Virginia partnership income or gain
- Your share of West Virginia estate or trust income or gain and royalty income
- West Virginia Unemployment Compensation benefits
- Prizes awarded by the West Virginia State Lottery
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