|State Income Tax Guide for Military Members|
W.Va. Taxpayer Service Div.
General Information: Military members who are legal residents are taxed using federal income tax rules. Nonresident military members who receive nonmilitary income from an in-state source must file. Military income is used when computing tax on nonmilitary income. Military retired pay and SBP benefits are taxed, however, first $2,000 of military retired pay may be exempt. Visit Web Site.