Do I need to file a nonresident tax return if the gas royalties come from another state?

[Jim700]

Hello, my wife inherited gas well rights that are physically located in West Virginia, but she received a 1099 from an Ohio based corporation for the gas royalties.  Do we need to file a return in Ohio and/or West Virginia for the gas well royalties?  Monies received were > $1,000.  We reside in PA.

[PatriciaV · Accepted solution]

Yes, you will need to file a nonresident return for West Virginia, but not Ohio, because the income was sourced in WV. 

[Jim700]

Thank you for this information!