If your legal residence was West Virginia at the time you entered military service, assignment to duty outside the state does not change your West Virginia residency status.
You must file a resident return and report all of your income in the same manner as any other resident individual unless you did not maintain a physical presence in West Virginia for more than 30 days during the taxable year.
If you did not spend more than 30 days in West Virginia and you had income from a West Virginia source, you may be required to file an income tax return with West Virginia like any other Nonresident individual, depending on the type of income received.
A member of the Armed Forces whose state of legal domicile is other than West Virginia is considered to be a Nonresident for income tax purposes. Therefore, his/her military compensation is not taxable to West Virginia even though he/she is stationed in West Virginia and maintains a permanent place of abode therein.