Active-duty and reserve pay
Military pay of residents is generally taxed. Filing rules depend on residency and time spent in the state, and some deductions apply.
An E-5 with over 6 years of service earns $49,320 a year in basic pay, and an O-3 with over 6 years $92,844. In West Virginia, that basic pay is generally part of state taxable income, apart from the exemptions above. Housing and food allowances are never taxed by any state.
Military retired pay
Military retired pay is exempt.
Your state of legal residence decides
Military pay is taxed by your state of legal residence, usually the state you lived in when you joined or one you later adopted by changing your records, not by the state where you are stationed. This comes from the Servicemembers Civil Relief Act. Spouses can choose to use the member's state of legal residence for their own income too.
See your total pay with state tax
Questions
Does West Virginia tax military pay?
West Virginia taxes most military pay, with some exemptions. Military pay of residents is generally taxed. Filing rules depend on residency and time spent in the state, and some deductions apply.
Does West Virginia tax military retirement pay?
Military retired pay is exempt.
Is BAH taxed in West Virginia?
No. BAH and BAS are not taxable income for federal or state tax in any state.
Which state taxes me if I am stationed in West Virginia?
Under the Servicemembers Civil Relief Act, your military pay is taxed only by your state of legal residence, not the state where you are stationed. If West Virginia is not your legal residence, West Virginia does not tax your military pay.