West Virginia defines a resident as an individual who is either domiciled in the state or who maintains a permanent place of abode in West Virginia, and spends more than 183 days in state in the aggregate during a taxable year, or both.

W. Va. Code ยง 11-21-7(a).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Due Date = April 15

Accepts Federal Extensions = Yes when there is no balance due. The WV ITR must be marked "Federal Extension Granted" and show the IRS confirmation number