There are no forms that need to be file due to a Permanent Change of Station (PCS). If you were a West Virginia resident you will remain a West Virginia resident unless and until you change your State of Legal Residence (SLR). SLR is considered your permanent home, the state where you intend to
live after you leave the military. This state is considered your
residency for state income tax purposes. In addition, state of legal
record is used to determine qualification for in-state tuition rates,
eligibility to vote for federal and state elections and for a will to be
probated. It does not automatically change when you're assigned to a duty station in a different state.
SLR may be changed with your approval at any time during your military
career. To change the state of legal residence, you should submit
paperwork (DD Form 2058 or State of Legal Residence certificate) to your
finance officer. Once submitted and approved, SLR status can be
changed, but may need validation or proof such as a written letter
stating your position, a driver's license, voter registration or a
vehicle registration for a new state.
Only your state of legal residence may tax your military pay, thanks to
the Servicemembers Civil Relief Act, which prevents a state from taxing
military pay just because a servicemember lives within the borders of
that state. However, any non-military pay earned in the state you're
stationed in is subject to income tax requirement in the state where it
was earned.
You will file a West Virgina resident return. If you earned non-military income in California you will have to file a California non-resident tax return. If you did not, you do not need to file a California tax return.
