Is income earned in Texas free of West Virginia State Tax?

Your sons resident domicile state is Texas RIGHT while he is temporarily away from home while attending school in Virginia during the 2014 tax.

And his own earned income does belong to him and would NOT be reported on your 1040 FIT return at all.

He would fill out and file his own 1040 FIT during the 2015 tax filing season for the 2014 tax year.

Tell him to be sure and fill out the W-4 Employees withholding Allowance certificate out as Single and -0- ZERO Allowances sign it and return it to his employer at that time for the purpose of FIT withholding amount out of his Gross wages for each pay period during the 2014 tax year.

Hope that you find the above enclosed information useful. 04/09/2014

Yes.

Unless he takes steps to actually become a Texas resident (ie. Change his driver's license, register to vote), he would still be considered a resident of West Virginia and all of his income earned during the year would be subject to WV income tax.

Don't blame WV. All the states do it this way.

you don't report his income no matter where he earns it

he does

and as a resident of West Virginia, he very likely will file that state return on his income, whether that state taxes income from other states will depend on their laws

some states require residents to report and pay on income from all sources, some do not, West Virginia has its own laws

Students attending school away from home maintain their original domicile. Therefore WV can and will tax his TX income.

There is no tax reciprocity agreement between TX and WV.

the reciprocity agreement between Texas & states that collect income tax says that the state that collects income tax gets the tax.

so if you work in Texas & live in WV then WV gets the income taxes. If you work in WV but live in Texas then WV gets the income taxes.

yes, he will have to report that income to WV when he does his 2014 state income taxes.

edit:

have him ask his employer if they would be willing to take out the taxes for WV. I work for a large company that employs out of state contractors & we have all of the state w4s & will deduct their home state taxes if they want us to.

if they won't do that for him (smaller companies might not) then remind him to set aside some of his money for taxes.

No, you must file with WV.