Determination engine

Which state do you actually withhold in?

Reciprocity, convenience-of-the-employer, nonresident thresholds and unemployment localization, applied together to one employee's facts. Every answer cites the state source it came from.

Withhold West Virginia income tax.

Virginia and West Virginia have a reciprocal agreement, so the work state stands down once the exemption certificate is on file.

Income tax withheld to

West Virginia

Graduated, top rate 4.82%

Employee certificate

VA-4

Employee's Virginia Income Tax Withholding Exemption Certificate (reciprocity claimed on the exemption line)

Unemployment insurance

Virginia

Localized under factor 1: Localization.

Reciprocal agreement

Yes

Virginia exempts West Virginia residents.

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File VA-4 with the employer

Reciprocity is not automatic. Until the employee files VA-4 (Employee's Virginia Income Tax Withholding Exemption Certificate (reciprocity claimed on the exemption line)) you are legally required to withhold Virginia tax. Keep the signed form on file; it is not sent to the state.

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Withhold West Virginia income tax instead

Under the agreement the employee is taxed only by their state of residence. You will need a West Virginia withholding account.

West Virginia has local income taxes at the residence

Several West Virginia municipalities (e.g., Charleston, Huntington, Parkersburg, Weirton) impose a flat per-week City Service Fee (roughly $2-$5 per week) on people who work in the city, withheld by employers. It is a flat head-fee, not a percentage-of-income tax, and is not covered by state reciprocity.

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Employer registrations you will need

West Virginia — Income tax withholding: West Virginia Tax Division
Virginia — Unemployment insurance: Virginia Employment Commission (VEC)

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Get the form

VA-4 — Virginia (official state source)

Virginia profile West Virginia profile Full write-up for this pair

Change the inputs

Withholding determination

Answer six questions. The result is a shareable link, so you can paste it into a ticket or an email.

Employee lives inState of residence

Work is performed inWhere the employee physically sits

Employer is based inWhere the work is directed from

Days in the work stateThis calendar year, leave blank if unknown

Wages from work-state daysUS dollars, leave blank if unknown

Arrangement Works remotely rather than at an employer location Remote work is an employer necessity, not employee preference

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This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.