My wife and I moved out of WV late in 2023 and she receives a civil service pension. In January 2024 her pension administrator inadvertently withheld state taxes that month. I was told I would need to file a WV tax return for tax year 2024 to get a refund of that money. Do we file as a partial year resident even though we didn't live in WV in 2024? Does she file a married filing separately? Any help and suggestions would be appreciate.