What IS considered West Virginia nonresident source income?
The following nonresident income IS considered to come from West Virginia sources:
What IS NOT considered West Virginia nonresident source income?
- 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