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.
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