What IS considered West Virginia nonresident source income?

The following nonresident income IS considered to come from West Virginia sources:

• Real or tangible personal property located in West Virgina;
• Employee services performed in West Virginia (Wages, Salary, Tips, etc.);
• A business, trade, profession, or occupation conducted in West Virginia;
• A S corporation in which you are a shareholder;
• Your distributive share of West Virginia partnership income or gain;
• Your share of West Virginia estate or trust income or gain and royalty income
• West Virginia Unemployment Compensation benefits;
• Prizes awarded by the West Virginia State Lottery

What IS NOT considered West Virginia nonresident source income?