Moving to West Virginia: residency checklist
What to do to move to West Virginia and show you moved, and what to wind down when you leave: the steps, their deadlines, the records to keep and the official source for each. Free to read here, and you can print it.
Steps link to the official government source. Last verified .
- Resident income tax
- Graduated (see IT-140)
- Residency test
- Domicile, or a WV abode plus more than 183 days (W. Va. Code 11-21-7)
- Day rule
- More than 183 days with a WV abode; a domiciliary is a nonresident only with no WV abode, an abode elsewhere and 30 days or fewer in WV
Keep a copy
Print this checklist to keep a copy.
Moving to West Virginia
Every US move
These are the steps that prove a move in any state: a new main home, your family, your address, your voter registration, your day-to-day providers and your records. State and territory lists add their own steps.
Move week
Make your new place your main home
Your domicile is the place you treat as your permanent home, so the new home has to be the one you really live in. States compare your homes: California's FTB lists the location of your principal residence as a factor, New York's Tax Department reviews the homes you keep and how you use each, and Utah's code compares the living accommodations you have in each state.
Keep as proof: Signed lease or deed, move-in date, and a first utility bill at the new address
First 30 days
Change your address with the IRS and your accounts
File IRS Form 8822 for your home mailing address (the form's instructions say a change generally takes 4 to 6 weeks). USPS says mailers such as banks and government agencies do not forward sensitive mail like driver's licenses, voter registration, credit cards, bank statements or insurance papers, so change your address with each sender directly. Utah's code counts the address you list on mail and tax returns.
Keep as proof: Copy of Form 8822 with proof of mailing, plus address-change confirmations from your bank and insurers
Register to vote in your new state
California's FTB lists the state where you are registered to vote as a residency factor, and New York's guidelines look at where you are registered and whether you vote there, including in primary and local elections. The federal National Mail Voter Registration Form can report a change of address and asks for the address where you were registered before; follow your own state's instructions on it, because each state runs registration differently.
Keep as proof: Voter registration confirmation (card or online confirmation page)
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
- U.S. Election Assistance Commission: National Mail Voter Registration Form (opens in a new tab)
- U.S. Election Assistance Commission: Register and Vote in Your State (opens in a new tab)
- National Mail Voter Registration Form (federal form and instructions) (opens in a new tab)
First 90 days
Settle your family and enroll children in local schools
Applies if you have children
States look at where your family lives. California's FTB lists the location of your spouse/RDP and children, New York's Tax Department says where minor children attend school can be one of the most important factors, and Utah's code counts where a dependent is enrolled in school.
Keep as proof: School enrollment confirmation and the first report card or school record showing the new address
Switch to local doctors, advisers and banks
California's FTB lists where your banks are and where your doctors, dentists, accountants and attorneys are. Not every state weighs these: Minnesota's statute says the Commissioner and courts may not consider where your attorney, CPA or financial adviser is or where you open accounts, and New York's guidelines call the mere location of bank accounts a non-factor. Treat this as supporting evidence, not proof on its own.
Keep as proof: New-patient and account-opening confirmations showing the new address
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- Minn. Stat. 290.01 subd. 7 (resident; what is not considered in deciding domicile) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
Update your will and legal documents to your new state
New York's guidelines list legal documents that name a place as your domicile or primary residence, such as a will, as a factor (a secondary one), and Utah's code counts asserting residency in a document you file with a court or government body. Ask your attorney to review your will, trust and powers of attorney so they match your move.
Keep as proof: Signed copies of the updated documents
Keep doing
Track your days with iReside
iReside logs where you are every day, so you have auditable proof of the day you moved and of the days you spend in your old state. Day counts matter: Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for as many years as your old state can still check.
Keep as proof: iReside day report for the year
Arriving in West Virginia
West Virginia gives 30 days after taking up residence to title and register vehicles. File IT-140 with Schedule A for the year you move.
First 30 days
Title and register your vehicle in West Virginia
RequiredApplies if you own a vehicle
Deadline: Within 30 days after taking up residence in West Virginia
Every owner must apply to the DMV for registration and title within 30 days after taking up residence. For a vehicle titled in your name with no lienholder, submit the out-of-state title with a WV title application (DMV-1-TR), an odometer disclosure and insurance information from a company licensed to sell insurance in WV. With a lienholder, you need the lienholder's letter instead of the title.
Keep as proof: WV title and registration
Get a West Virginia driver's license
RequiredApplies if you drive
Deadline: Within 30 days after taking up residence in West Virginia
State law says every driver must apply to the DMV for a West Virginia license within thirty days after taking up residence. With a valid, non-expired out-of-state license you transfer it, surrender the old one, pass a vision screening and complete a brief alcohol awareness course. If the out-of-state license has expired, you take the vision, written and road skills tests. If you don't have the license, or it expired more than 36 months ago, you also need a certified driving record dated within 30 days of applying.
Keep as proof: Copy of the new license (front and back)
Register to vote in West Virginia
Citizens with a driver's license or other DMV-issued ID can register to vote online through the Secretary of State's online voter registration system.
Keep as proof: Voter registration confirmation
Your first tax season
File Form IT-140 with Schedule A for your part year in WV
RequiredDeadline: With your WV return for the year you moved
A part-year resident changes residence from another state to West Virginia during the year. Check the part-year box and complete Schedule A. Part-year residents cannot claim a credit for taxes paid to another state unless that state's income is included in WV taxable income on Schedule A.
Keep as proof: Filed IT-140 and Schedule A
Keep doing
Know WV's residency tests and keep dated proof
A resident is someone who spends more than 30 days in West Virginia intending it to be their permanent residence, or who maintains a physical presence in West Virginia for more than 183 days of the year even if also a resident of another state.
Keep as proof: Day log and dated move records
Leaving West Virginia
Every US move
These are the steps that end your ties to the place you are leaving: the old home, your belongings, your mail, your voter registration and your memberships. States weigh the strength of your ties, so keep a record of the move. The old state's list covers its own rules.
Before you move
Sell, rent out or give up your old home
A home you keep is the first thing a state looks at. New York's guidelines weigh whether you made real efforts to sell it (for example by hiring a real estate firm) and moved your belongings out, and California's FTB lists the location of your principal residence. If you keep the old home, the old state may compare it with your new one, and keep a day log.
Keep as proof: Listing agreement, closing statement, lease termination or new rental lease for the old home
Move week
Move your treasured belongings to the new home
New York's guidelines treat the location of items you hold near and dear (family heirlooms, art, collections, photo albums, pets) as a primary factor, and note that a mover's bill of lading or an insurance statement can document the move. Items left behind in the old state can suggest you have not given it up.
Keep as proof: Mover's bill of lading or inventory, and an insurance policy showing the new address
Forward your mail before you leave
File a permanent change of address at the Official USPS Change of Address site (identity verification required) or at a Post Office. USPS says to allow at least 7 to 10 business days after approval for it to start, so file before moving day.
Keep as proof: USPS confirmation email
First 30 days
Cancel your old voter registration
Applies if you are a registered voter
California's FTB lists where you are registered to vote as a residency factor, New York's guidelines look at where you are registered and how you voted, and Utah's code treats voting in the state, without being registered in another state, as establishing domicile there. Register in your new state (the federal form asks for your previous registration address), then stop voting from the old one and ask your old election office how to cancel.
Keep as proof: Confirmation that the old registration was cancelled or moved
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
- Utah Code 59-10-136, Domicile (opens in a new tab)
- National Mail Voter Registration Form (federal form and instructions) (opens in a new tab)
First 90 days
End old-state clubs, congregations and memberships
California's FTB lists where your social ties are, such as your place of worship, professional associations and clubs, and Utah's code counts membership in a church, club or similar group in the state. Resign, transfer or switch to non-resident status where you can, and join local groups in your new state.
Keep as proof: Resignation or transfer letters and new membership confirmations
Keep doing
Track your days with iReside
Keep iReside running through the move year and after: it logs where you are every day, so you have auditable proof of when you left and of any days you spend back in the old state. Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for the years your old state can still check.
Keep as proof: iReside day report for the year
Leaving West Virginia
File a part-year IT-140 with Schedule A. After the move, count days: more than 183 in WV makes you a resident.
Before you move
Know how West Virginia decides you are no longer a resident
Under W. Va. Code 11-21-7 you are a resident if you are domiciled in West Virginia, unless you keep no permanent place of abode in the state, keep one elsewhere, and spend no more than 30 days of the year in West Virginia. You are also a resident if you are not domiciled there but keep a permanent place of abode in West Virginia and spend more than 183 days of the year in the state.
Keep as proof: Day log for the year and records showing your permanent home in the new state
Your first tax season
File Form IT-140 with Schedule A for the year you leave
RequiredDeadline: With your WV return for the year you left
A part-year resident is someone who changes residence from West Virginia to another state during the year. Check the nonresident/part-year box, enter your dates and complete Schedule A.
Keep as proof: Filed IT-140 and Schedule A
Keep doing
Know West Virginia's residency day rules
A full-year nonresident is a West Virginia resident who spends less than 30 days of the year in the state and maintains a permanent place of residence outside it. A resident of another state who spends more than 183 days in WV is treated as a resident.
This checklist is for informational purposes only and is not tax, legal, or financial advice. Residency rules vary by situation and change over time. Confirm the details with the linked official sources or a qualified tax professional before you rely on them.