How Good Is West Virginia For Remote Work?

 

2024 Rank: 16

2023 Rank: 15

West Virginia is the 16th-best state on the ROAM Index because of reciprocity agreements covering an impressive 95.5 percent of incoming commuters. Though the state has 30-day filing and withholding thresholds, these are undermined by mutuality requirements that mean that these thresholds apply to less than 2 percent of incoming commuters. 

Category	Current Law	Score	Total Possible
Filing threshold	More than 30 days - mutuality requirement	0.18	10
Reciprocity agreements	Kentucky, Maryland, Ohio, Pennsylvania, Virginia	9.55	10
Convenience of the employer rule	None	0	0
Individual Income Tax Code		2.53	5
Withholding threshold	More than 30 days - mutuality requirement	0.20	10
Total Score		12.46	35

Ways to improve:

• Repeal mutuality requirement on filing and withholding thresholds

For further ideas for how your state could improve, see our Example Remote Work Provision.

Read the report here, or click below to read how your state performs on the remote worker index.