A person who is not domiciled in West Virginia may be considered a resident for income tax purposes if they maintain a permanent place of abode in West Virginia and spend more than 183 aggregate days there during the taxable year. This rule tracks only days spent in West Virginia. It cannot determine whether you maintain a permanent place of abode or whether West Virginia is your domicile. A person domiciled in West Virginia may qualify as a resident under separate rules regardless of this 183-day test.
https://tax.wv.gov/Individuals/FrequentlyAskedQuestions/Pages/IndividualsFrequentlyAskedQuestions.aspx