Unemployment and filing questions - AZ and WV

[russoreo]

In January 2025, I moved from WV to AZ. My job is done remotely. I paid taxes for most of 2025 before being laid off.

My company NEVER switched me over to paying AZ taxes, despite me opening a ticket every single week.

I paid WV taxes the entire time. I was later laid off, and received unemployment.

I believe i put down my WV income as 0 for every field, and have the full amount listed as AZ? Or just the one single paycheck i received still in WV, and the rest as AZ?

I would then be a part time resident of WV and full time AZ? I did not have taxes taken out of my unemployment. 

[Vanessa A · Accepted solution]

If you received even one paycheck in 2025 while still in WV, that would be WV source income.  That is the income that is taxable to WV.

The rest of the income, if you received it while a resident of AZ would be AZ source income.  

Your unemployment would also be AZ source income since you received it while a resident of AZ and I am assuming it came from the state of AZ?

You would be considered a Part year resident of both WV and AZ.  Since your employer only withheld taxes for WV, you will likely have to pay in to AZ, but you should get a refund of your overpayment to WV when you enter the full amount withheld and allocate the actual amount earned.

AZ does NOT tax unemployment benefits.  However, the federal government does. 

[user17728052324]

Thank you! 

It was West Virginia unemployment. I was advised by several people that since i paid all my taxes to West Virginia i would need West Virginia unemployment

Am i a resident as soon as i am living in another state? I didn't get my Arizona license or register to vote for several months after moving

[RobertB4444]

Your residency begins on the date that you establish a permanent residence.  Although Arizona considers you a part-year resident the year that you move in to the state or move out.

Do the West Virginia tax return first.  Arizona doesn't tax unemployment but West Virginia does and the unemployment very definitely counts as West Virginia source income.