West Virginia: more than 183 days (statutory resident)
Up to 183 days in West Virginia each calendar year
About This Rule
Counts your days in West Virginia each calendar year, the tax year for most people. If West Virginia is not your domicile, you are a resident if you maintain a permanent place of abode in the state and spend in the aggregate more than 183 days of the tax year there. If West Virginia is your domicile, you are a resident unless you keep no permanent place of abode in the state, keep one elsewhere and spend no more than 30 days of the year in West Virginia. This tracks the day count only and doesn't decide your residency.
Also Requires
- A permanent place of abode in West Virginia
Sources
Reviewed October 1, 2026
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