Skip to main content
February 17, 2020
Solved

I live in Ohio and receive oil and gas royalty from West Virginia. Ohio and West Virginia have reciprocal tax arrangements. Where do I report my oil and gas income?

  • February 17, 2020
  • 1 reply
  • 0 views
Do I report on my Ohio state return?  Do I need to file a West Virginia return if I only have oil and gas royalty, given the tax arrangement with Ohio?
Best answer by bwergeles

A reciprocal agreement is only for wages. It would not apply to oil and gas royalty income.

 

Per the West Virginia 2019 Personal Income Tax Forms & Instructions, you are required to file a West Virginia return if you were not a resident of West Virginia at any time during 2019, but your federal adjusted gross income includes income from West Virginia sources. Income from West Virginia sources includes:

 

  • Real or tangible personal property located in West Virginia
  • Employee services performed in West Virginia
  • A business, trade, profession, or occupation conducted in West Virginia
  • A S corporation in which you are a shareholder
  • Your distributive share of West Virginia partnership income or gain
  • Your share of West Virginia estate or trust income or gain and royalty income
  • West Virginia Unemployment Compensation benefits
  • Prizes awarded by the West Virginia State Lottery

1 reply

bwergelesAnswer
February 17, 2020

A reciprocal agreement is only for wages. It would not apply to oil and gas royalty income.

 

Per the West Virginia 2019 Personal Income Tax Forms & Instructions, you are required to file a West Virginia return if you were not a resident of West Virginia at any time during 2019, but your federal adjusted gross income includes income from West Virginia sources. Income from West Virginia sources includes:

 

  • Real or tangible personal property located in West Virginia
  • Employee services performed in West Virginia
  • A business, trade, profession, or occupation conducted in West Virginia
  • A S corporation in which you are a shareholder
  • Your distributive share of West Virginia partnership income or gain
  • Your share of West Virginia estate or trust income or gain and royalty income
  • West Virginia Unemployment Compensation benefits
  • Prizes awarded by the West Virginia State Lottery
OhioIBMAuthor
February 22, 2020

Thank you for taking time to help answer my question.  I appreciate it.