Guide to Global Payroll Management STATE RESIDENCY AND WITHHOLDING RULES FOR EXPATRIATES State Who is a "resident"? Withholding rules for state residents working outside the U.S. West Virginia A person who is domiciled in West Foreign earned income subject to Virginia (unless he or she has a state withholding. §911 exclusions permanent place of abode elseallowed. where and spends no more than 30 days of the year in the state), or has a permanent place of abode and spends more than 183 days of the year in the state. Wisconsin A person who is domiciled in the Foreign earned income subject to state or in the state for other than a state withholding. §911 exclusions temporary or transitory purpose. allowed. 5-18