West Virginia Tax Division Edition WV/IT-104NR (Rev. 03/2023) 2 pages West Virginia

Form WV/IT-104NR — West Virginia Certificate of Nonresidence

The certificate that asks your employer not to withhold West Virginia income tax because you live in a reciprocity state or are a military spouse.

Fill out Form WV/IT-104NR online View the form Free on every FileIt plan
Form WV/IT-104NR · West Virginia Certificate of Nonresidence
The official West Virginia Tax Division form, edition WV/IT-104NR (Rev. 03/2023) — blank
Page 1 of 2
Form WV/IT-104NR (2023) West Virginia Certificate of Nonresidence — page 1 of 2
Page 1 of 2
Form WV/IT-104NR (2023) West Virginia Certificate of Nonresidence — page 2 of 2
Page 2 of 2
Fill this form online Blank PDF from West Virginia Tax Division

What is Form WV/IT-104NR?

Form WV/IT-104NR is West Virginia's Certificate of Nonresidence. It is printed on page 2 of the WV/IT-104 (Rev. 03/2023) and is for two groups of people who work in West Virginia but don't have to have West Virginia income tax withheld: residents of Kentucky, Maryland, Ohio, Pennsylvania or Virginia whose only West Virginia income is wages or salaries, and military spouses who are exempt under the Servicemembers Civil Relief Act.

When your employer receives the form, properly completed, the form says it is authorized to stop withholding West Virginia income tax from your wages. A military spouse also attaches a copy of their spousal military identification card.

FileIt lets you fill out the WV/IT-104NR online, pre-fills your name from the People records in your vault, and prints your answers on page 2 of the West Virginia Tax Division's own PDF. The filled form is saved in your vault, and you can send it for e-signature. FileIt never submits anything: you give the signed certificate to your employer.

Who fills it
An employee who lives in Kentucky, Maryland, Ohio, Pennsylvania or Virginia, or a qualifying military spouse.
Given to
Your employer.
Military spouses
Attach a copy of your spousal military identification card.
If things change
Tell your employer within ten days if you become a West Virginia resident or lose the exemption.
Signatures
You sign and date the certificate on page 2.
Edition
WV/IT-104NR (Rev. 03/2023), page 2 of the WV/IT-104 PDF.

Who needs to fill out Form WV/IT-104NR?

  • Residents of Kentucky, Maryland, Ohio, Pennsylvania or Virginia whose only income from West Virginia is wages or salaries.
  • Military spouses whose spouse is a member of the armed forces present in West Virginia on military orders, who are in West Virginia solely to be with their spouse, and who keep their domicile in another state.

When to use Form WV/IT-104NR

  • When you start working in West Virginia while living in one of the five reciprocity states.
  • When you move to West Virginia with your servicemember spouse and keep your domicile elsewhere.
  • When West Virginia tax is being withheld from your pay although you qualify for the exemption.

What you need before you start

  • Your name, Social Security number and the address where you live.
  • Your state of residence (for a military spouse, your state of domicile).
  • For a military spouse: a copy of your spousal military identification card.

What’s on Form WV/IT-104NR

The 2023 edition has 2 pages. FileIt asks for it in 3 parts, and it is signed by Employee:

  1. Why West Virginia tax shouldn't be withheldEmployee
  2. Your detailsEmployee
  3. Certification, signature and dateEmployee

How to fill out Form WV/IT-104NR, step by step

1 Military spouse statement

If you are a military spouse, the statement at the top of the certificate says you are a legal resident of another state and meet the requirements of the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act. FileIt prints your state of domicile in its blank.

2 Your details

Enter your name, Social Security number, address, city, state and ZIP code. The address should be where you live: you certify that you live at the address shown.

3 Certification

The statement below says, under penalties provided by law, that you are not a resident of West Virginia, that you live in the state you name and at the address shown, and asks your employer not to withhold West Virginia income tax. FileIt prints your state of residence in its blank.

4 Sign and date

You certify that the statements are true, correct and complete. FileIt prints the date; you sign on paper or through FileIt's e-signature.

Common mistakes to avoid

  • Using it as a resident of a state other than Kentucky, Maryland, Ohio, Pennsylvania or Virginia, unless you are a qualifying military spouse.
  • Using it when you have other West Virginia income besides wages or salaries.
  • Forgetting the copy of the spousal military identification card.
  • Giving a West Virginia address. The certificate is for people who live outside West Virginia.
  • Not telling your employer within ten days after you become a West Virginia resident.

After you fill it out

Sign and date the certificate and give page 2 to your employer, with the copy of your military ID card if you are a military spouse.

Check your pay statements to make sure West Virginia withholding stops.

If you become a West Virginia resident or otherwise lose the exemption, tell your employer within ten days of the change. FileIt keeps the filled PDF in your vault.

Fill out Form WV/IT-104NR online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 10 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real West Virginia Tax Division form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form WV/IT-104NR now — it’s free

Form WV/IT-104NR: frequently asked questions

Which states have reciprocity with West Virginia on this form?

The form names Kentucky, Maryland, Ohio, Pennsylvania and Virginia. If you live in one of them and your only West Virginia income is wages or salaries, you are exempt from West Virginia withholding.

Do I still need to file a tax return in my own state?

This form only covers West Virginia withholding. Your employer may still need your home state's withholding certificate; check with your employer.

What does a military spouse need to qualify?

Your spouse must be a member of the armed forces present in West Virginia on military orders, you must be in West Virginia solely to be with your spouse, and you must keep your domicile in another state. Attach a copy of your spousal military identification card.

Where is the WV/IT-104NR?

On page 2 of the WV/IT-104 PDF. FileIt fills page 2 and leaves the resident certificate on page 1 blank.

Can I fill it out online?

Yes. FileIt prints your answers on the official PDF. You sign it and give it to your employer yourself; FileIt does not submit it anywhere.

Official sources

FileIt is not affiliated with or endorsed by West Virginia Tax Division or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-01.

Fill out Form WV/IT-104NR online