If I earned royalties and paid tax in a second state do I need to file for that state?

[Tmidd]

How about West Virginia for 2023?

[PaulaM]

Assuming your are asking what the filing threshold is for West Virginia, you must file if you have West Virginia source income if you are a nonresident or part-year resident.  See page 19 'Who must File' in this link.  

[skalyomi]

For my situation, I live in Florida and have nominal mineral royalties (less than $3k) from West Virginia and have paid the tax deducted from my royalties do I still need to file a West Virginia state tax return?

[AmyC]

Less than $3k sounds like more the $2k which means filing a return unless  you meet an exception. WV Instructions page 17 states:

You are required to file a West Virginia return even though you may not be required to file a federal return if: 

• Your West Virginia adjusted gross income is greater than your allowable deduction for personal exemptions ($2,000 per exemption, or $500 if you claim zero exemptions). Your income is to be determined as if you had been required to file a federal return. Your exemptions are to be determined following the rules on page 24. 

• You are claiming a SCTC or HEPTC credit 

• You are due a refund. You are not required to file a West Virginia return if you and your spouse are 65 or older and your total income is less than your exemption allowance plus the senior citizen modification. For example, $2,000 per exemption plus up to $8,000 of income received by each taxpayer who is 65 or older. However, if you are entitled to a refund you must file a return.

@skalyomi