Am I suppose to fill out the new IT-140 form? Is this something new? I live in Ohio and work in WV and i only make my salary in WV, no other income.

Ohio has a reciprocity agreement with WV.

A reciprocal agreement, also called reciprocity, is an agreement between two states that allows residents of one state to request exemption from tax withholding in the other (reciprocal) state.

If your employer has withheld taxes for WV(Your work state) instead of OH( resident state), you'll have to file WV non resident return for a refund. You'll still file your resident return that also includes that income and pay tax on it.

How do I file a nonresident state return?

Use the IT-140 form if you are:

• A full-year resident of West Virginia
• A full-year non-resident of West Virginia and have source income.
• Considered a part-year resident because you moved into or out of West Virginia.
• A full-year resident of Ohio, Pennsylvania, Maryland, Virginia, or Kentucky and your only source of income is from salary and wages.

WV.gov