Remote Employee Tax FAQs

I am an employee of WVU or WVU Research Corporation with an approved remote work assignment. What state income tax can I have withheld from my pay?
WVU and WVU Research Corporation are currently only able to withhold state income tax for West Virginia and the five states with which West Virginia has a reciprocal tax withholding agreement (Kentucky, Maryland, Ohio, Pennsylvania, and Virginia). If you do not live in West Virginia or one of the five reciprocal agreement states, West Virginia state income tax will be withheld from your pay and the tax withheld will be reported on your Form W-2, Wage and Tax Statement , to West Virginia. WVU and WVU Research Corporation do not offer withholding of state income tax for any other states at this time. Additionally, WVU and WVU Research Corporation do not offer local or municipal tax withholding.

Employees living outside West Virginia and the five reciprocal agreement states are responsible for determining if they have income tax obligations in their state of residence. Please contact a professional tax consultant or advisor for assistance in determining your income tax obligation in your state of residence, as well as how it relates to any West Virginia state income tax withheld from your pay.

Do I have to file a West Virginia state income tax return if West Virginia state income tax is withheld from my pay even though I do not live in West Virginia?
WVU Tax Services is not able to advise on your personal income tax return filing obligations. You will need to consult a professional tax consultant or advisor to determine in which states you will need to file a state income tax return.

How do I stop the Morgantown Safe Streets and Safe Community Service Fee ("city user fee") being withheld from my paycheck?
Employees in a long term remote work assignment and who reside outside the Morgantown city limits are not subject to the Morgantown city user fee. If you are a WVU employee who meets both of these criteria but have had the city user fee withheld from your pay, your supervisor will need to update your work status within Applaud to stop withholding of the city user fee. If the city user fee was withheld from your pay in error, you will need to contact the City of Morgantown to request a refund. Instructions on this process for both supervisors and employees can be found in the WVU Shared Services Center Knowledge Base. If you are a WVU Research Corporation employee, please email rctaxandpayroll@mail.wvu.edu for assistance with issues related to the city user fee.

Employees working on-site, in a hybrid capacity, or in a remote assignment but residing within the Morgantown city limits are still subject to the Morgantown city user fee and will have the fee withheld from their pay.

Is the Morgantown city user fee considered a tax? The amount I paid isn't reported on my W-2.
No, city user fees are not considered taxes. The amount withheld from an employee's pay for city user fees is not reportable on Form W-2.