I live in WV and will be moving to TN this year. If I make a 401K withdraw after I move to TN, I am assuming I will not have to pay WV income tax on that withdraw?

[dbateswv]

WV tax for IT-140 states if you moved into or out of WV file Non-resident. If I live in WV for 9mo of the year, move to TN and then make a 401K withdraw, is that income still exempt from WV State Tax?

[DS30 · Accepted solution]

Yes, you are correct. If you move out of WV and make a 401(k) withdrawal while a resident of a different state (TN), then you will not need to report this 401(k) distribution on a WV part-year or nonresident state income tax return (since the distribution will not be considered WV sourced).