Resident of New Mexico, I recd Unemployment Comp from West Virginia. In the Nonresident allocations section is this income considered : West Virginia Income While Nonres?

in the Nonresident Allocations section, do I include the received Unemployment Compensation (Fed Inc) in the column West Virginia Income While Nonresident

165

Level 15

Feb 25, 2021 8:53:26 AM

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

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Resident of New Mexico, I recd Unemployment Comp from West Virginia. In the Nonresident allocations section is this income considered : West Virginia Income While Nonres?