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West Virginia Income Tax Return S Corporation & Partnership (Pass-Through Entity) Formerly SPF 100
Extracted from PDF file 2023-west-virginia-form-pte100.pdf, last modified December 1969Income Tax Return S Corporation & Partnership (Pass-Through Entity) Formerly SPF 100
PTE-100 REV 07/2023 W WEST VIRGINIA TAX RETURN S CORPORATION & PARTNERSHIP (PASS-THROUGH ENTITY) TAX PERIOD BEGINNING EXTENDED DUE DATE ENDING MM/DD/YYYY MM/DD/YYYY 2023 MM/DD/YYYY ENTITY NAME FEIN MAILING ADDRESS HAS THE PARTNERSHIP ELECTED OUT OF THE CENTRALIZED AUDIT REGIME UNDER IRC SECTION 6221(b)? WV ACCOUNT NUMBER Yes CITY STATE STATE OF DOMICILE CONTACT FIRST NAME NAICS IF NO, PROVIDE A DESIGNATION OF THE STATE PARTNERSHIP REPRESENTATIVE (OR THE FEDERAL PARTNERSHIP REPRESENTATIVE) NO ZIP CHANGE OF ADDRESS REPRESENTATIVE FIRST NAME LAST NAME REPRESENTATIVE TIN REPRESENTATIVE US PHONE CONTACT LAST NAME REPRESENTATIVE US ADDRESS CONTACT PHONE CONTACT EMAIL 1) ENTITY TYPE CHECK ALL APPLICABLE BOXES 2) RETURN TYPE ANNUAL 52/53 WEEK FILER 3) IF FINAL/SHORT/ INITIAL RETURN INITIAL FINAL PARTNERSHIP (INCLUDE 1065) AMENDED AAR DAY OF WEEK ENDING CEASED OPERATIONS IN WV CHANGE OF OWNERSHIP SUCCESSOR FEIN OF PREDECESSOR: 4) ACTIVITY DESCRIPTION: S-CORPORATION (INCLUDE 1120S) WHOLLY WV ACTIVITY (WV ACTIVITY ONLY) OTHER FISCAL CHANGE OF FILING STATUS MERGER TECHNICAL TERMINATIONS OTHER MULTISTATE ACTIVITY 5) REPORTABLE ENTITIES (ALL ENTITIES MUST BE INCLUDED ON SCHEDULE D): A. ANY PTE YOU ARE A PARTNER, MEMBER, OR SHAREHOLDER DOING BUSINESS IN WV B. ANY ENTITY YOU OWN 80% OF VOTING STOCK D. ANY DISREGARDED ENTITY, INCLUDING QSUBS C. ANY ENTITY THAT OWNED MORE THAN 80% OF YOUR STOCK E. ANY CONTROLLED FOREIGN CORPORATION (A) INCOME (B) WITHHOLDING 6) WV DISTRIBUTIVE INCOME OF RESIDENTS............................................................... .00 7) WV DISTRIBUTIVE INCOME OF NONRESIDENTS FILING ON A NONRESIDENT COMPOSITE TAX RETURN AND WITHHOLDING DUE (SCHEDULE SP, COLUMN F)....................................................................................... .00 .00 8) WV DISTRIBUTIVE INCOME OF NONRESIDENTS SUBJECT TO WV WITHHOLDING THAT ARE NOT FILING A NONRESIDENT COMPOSITE TAX RETURN AND WITHHOLDING DUE (SCHEDULE SP, COLUMN G) .............. .00 .00 9) WV DISTRIBUTIVE INCOME OF NONRESIDENTS WHO HAVE ATTESTED ON A NRW-4 THAT THEY WILL FILE AND PAY WV INCOME TAX DIRECTLY OR ARE TAX EXEMPT ENTITIES ............................................................................................ .00 10) TOTAL WV INCOME (SUM OF LINE 6 THROUGH 9, MUST MATCH SCHEDULE A, LINE 13)................... .00 11) TOTAL WV WITHHOLDING DUE (LINE 7 PLUS LINE 8).................................. .00 *B54202301W* B 5 4 2 0 2 3 0 1 W FEIN NAME 11. Total WV withholding due (from previous page)......................................................... 11 .00 12. Prior year carryforward credit................................................................... 12 .00 13. Estimated and extension payments......................................................... 14. Total Withholding credits (see instructions) ............................................ 13 .00 14 .00 CHECK HERE IF WITHHOLDING IS FROM NRSR (NONRESIDENT SALE OF REAL ESTATE) 15. Payments (add lines 12 through 14; must match total on Schedule C) 15 .00 16. Overpayment previously refunded or credited (amended return only) ...................... 16 .00 17. TOTAL PAYMENTS (subtract line 16 from line 15)................................................... 17 .00 18. Tax Due – If line 17 is smaller than line 11, enter amount owed. If line 17 is larger than line 11 skip to Line 22 ........................................................................................ 18 .00 19. Interest for late payment............................................................................................. 19 .00 20. Additions to tax for late filing and/or late payment....................................................... 20 .00 21. Total Due with this return (add lines 18 through 20) ................................................ 21 .00 22. Overpayment (Line 17 less line 11)......................................................... 22 .00 23. Amount of line 22 to be credited to next year’s tax ................................ 23 .00 24. Amount to be refunded (line 22 minus line 23)........................................ 24 .00 Direct Deposit of Refund CHECKING SAVINGS ROUTING NUMBER ACCOUNT NUMBER PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. PLEASE SEE PAGE 3 OF INSTRUCTIONS FOR PAYMENT OPTIONS. I authorize the State Tax Department to discuss my return with my preparer YES NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete. Signature of Officer/Partner or Member Print name of Officer/Partner or Member Title Signature of paid preparer Firm’s name and address Date Email Business Telephone # Print name of Preparer Date Preparer’s Email Preparer’s Telephone # MAKE CHECKS PAYABLE TO AND MAIL TO: WEST VIRGINIA TAX DIVISION TAX ACCOUNT ADMINISTRATION PO BOX 11751 CHARLESTON WV 25339-1751 *B54202302W* B 5 4 2 0 2 3 0 2 W Schedule A Form PTE-100 W 2023 INCOME/LOSS MODIFICATIONS TO FEDERAL PASS-THROUGH INCOME 1. Income/Loss: S Corporation use Federal Form 1120S; Partnership use Federal Form 1065 ......... 1 .00 2. Other income: S Corporation use Federal Form 1120S, Schedule K; Partnership use Federal Form 1065, Schedule K ................................................. 2 .00 3. Other expenses/deductions: S Corporation use Federal Form 1120S, Schedule K; Partnership use Federal Form 1065, Schedule K............................................................................................. 3 .00 4. TOTAL FEDERAL INCOME: Add lines 1 and 2 minus line 3 – Attach federal return ...................... 4 .00 5. Modifications Increasing Federal Income (Schedule B, Line 6)...................................................... 5 .00 6. Modifications decreasing Federal Income (Schedule B, Line 12)................................................... 6 .00 7. Modified Federal S Corporation/Partnership income (sum of lines 4 plus line 5 minus line 6)..................... Wholly WV Entity go to line 13. Multistate Entity continue to line 8. 7 .00 8. Total nonbusiness income allocated everywhere from Form PTE-100APT, Schedule A1, Column 3, Line 9 8 .00 9. Income subject to apportionment (line 7 less line 8)....................................................................... 9 .00 11. Multistate S Corporation/Partnership’s apportioned income (line 9 multiplied by line 10)................. 11 .00 12. Nonbusiness income allocated to West Virginia. From Form PTE-100APT, Schedule A2, line 9 .. 12 .00 13. West Virginia income (wholly WV entities enter amount from line 7; multistate entities add lines 11 and line 12). You must complete Schedule SP....................................................................... 13 .00 10. West Virginia apportionment factor (Round to 6 decimal places) from PTE-100APT Schedule B, Part 1, Column 3; or, if applicable, from PTE-100APT Schedule B, Part 2, Column 3; or PTE-100APT Schedule B, Part 3, Column 3............................ 10 . *B54202303W* B 5 4 2 0 2 3 0 3 W Schedule B Form PTE-100 W 2023 MODIFICATIONS TO FEDERAL S CORPORATION AND PARTNERSHIP INCOME Adjustments Increasing 1. Interest or dividend income on federal obligations which is exempt from federal tax but subject to state tax...................................................................................................................................... 1 .00 2. Interest or dividend income on state and local bonds other than bonds from West Virginia sources 2 .00 3. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax 3 .00 4. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject to state tax...................................................................................................................................... 4 .00 5. Other increasing adjustments Provide a brief description: 5 .00 TOTAL INCREASING ADJUSTMENTS 6. (Add lines 1 through 5; enter here and on Schedule A, line 5)....................................................... 6 .00 7. Interest or dividends received on United States or West Virginia obligations included in federal adjusted gross income but exempt from state tax.......................................................................... 7 .00 8. Refunds of state and local income taxes received and reported as income to the IRS................... 8 .00 9. Qualified Opportunity Zone business income (Include Copy of IRS form 8996) .............................. 9 .00 10. Other decreasing adjustments Provide a brief description: 10 .00 11. Allowance for governmental obligations/obligations secured by residential property (Complete Schedule B-1).............................................................................................................. 11 .00 12. TOTAL DECREASING ADJUSTMENTS (Add lines 7 through 11; enter here and on Schedule A, line 6)......................................................... 12 .00 Adjustments Decreasing Schedule B-1 ALLOWANCE FOR GOVERNMENTAL OBLIGATIONS/OBLIGATIONS SECURED BY RESIDENTIAL PROPERTY (§11-24-6(f)) 1. Federal obligations and securities................................................................................................... 1 .00 2. Obligations of WV and political subdivisions of WV....................................................................... 2 .00 3. Investments or loans primarily secured by mortgages or deeds of trust on residential property located in WV................................................................................................................................. 3 .00 4. Loans primarily secured by a lien or security agreement on a mobile home or double-wide located in WV................................................................................................................................. 4 .00 5. TOTAL (add lines 1 through 4)....................................................................................................... 5 .00 6. Total assets as shown on Schedule L, Federal Form 1120S or Federal Form 1065...................... 6 .00 8. ADJUSTED INCOME. (Add Schedule A line 4 and Schedule B line 6. Subtract the sum of Schedule B lines 7 through 10 ) 8 .00 9. ALLOWANCE (line 7 x line 8, disregard sign) Enter here and on Schedule B line 11 ................... 9 .00 7. Line 5 divided by line 6 (round to 6 decimal places) .......... 7 • *B54202304W* B 5 4 2 0 2 3 0 4 W Schedule C Form PTE-100 W 2023 SCHEDULE OF TAX PAYMENTS Taxpayers reporting more than 10 payments must file their PTE-100 return electronically. TYPE: DATE OF PAYMENT FEIN NAME OF ENTITY MM DD YYYY WITHHOLDING, ESTIMATED, EXTENSION, OTHER PMTS OR PRIOR YEAR CREDIT AMOUNT OF PAYMENT .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 TOTAL (AMOUNT MUST AGREE WITH AMOUNT ON PTE-100, LINE 15)............................. Schedule D Form PTE-100 NAME OF ENTITY W 2023 SCHEDULE OF REPORTABLE ENTITIES This is a schedule of all reportable entities that are included on PTE-100 page 1, section 5 Taxpayers reporting more than 10 entities must file their PTE-100 return electronically. FEIN PARENT NAME TYPE OF ENTITY (SEE INSTRUCTIONS) PARENT FEIN *B54202305W* B 5 4 2 0 2 3 0 5 W PTE-100TC Form PTE-100 W 2023 SUMMARY OF TAX CREDITS ENTITY NAME FEIN This form is to be used by S Corporations and Partnerships to summarize the tax credits that are allocable to their shareholders/partners. Both this summary form and the appropriate credit calculation schedule(s) or form(s) must be attached to your return in order to claim a tax credit. The S Corporation or Partnership must complete an allocation schedule for each tax credit claimed. These allocations will be reported on their K-1 or K-1C. If you are claiming the Neighborhood Investment Program Credit you are no longer required to enclose the WV NIPA-2 credit schedule with your return. You must maintain the schedule in your files. TAX CREDITS THE TOTAL AMOUNT OF CREDIT CANNOT EXCEED THE TAX LIABILITY FOR THAT TAX CREDIT CALCULATED ON APPROPRIATE SCHEDULE AVAILABLE TAX CREDIT FOR CURRENT YEAR 1. Economic Opportunity Tax Credit (§11-13Q) Schedule EOTC-1and EOTC-A .................................. 1 .00 .00 2. High Technology Manufacturing Business (§11-13Q-10a) Schedule EOTC-HTM .......................................... 2 .00 .00 3. Environmental Agricultural Equipment Tax Credit (§11-13k) Form AG-1 ................................................................... 3 .00 .00 4. West Virginia Neighborhood Investment Program Credit (§11-13J) Form NIPA-2 ................................................................. 4 .00 .00 5. Apprentice Training Tax Credit (§11-13w) Schedule ATTC-1......................................................... 5 .00 .00 6. Alternative Fuel Tax Credit (§11-6d) Schedule AFTC-1............................................................ 6 .00 .00 7. Historic Rehabilitated Buildings Investment Credit (§11-24-23a) Schedule RBIC and RBIC-A ................................... 7 .00 .00 8. West Virginia Military Incentive Credit (§11-24-12) Schedule J................................................................. 8 .00 .00 9. Farm to Food Bank Tax Credit (§11-13DD) Department of Agriculture Certificate ..................... 9 .00 .00 10. Post-Coal Mine Site Business Credit (§11-28) Schedule PCM-1 ............................................................ 10 .00 .00 11. Downstream Natural Gas Manufacturing Investment Credit (11-13GG) Schedule DNG-1 ........................................................ 11 .00 .00 12. Natural Gas Liquids (§11-13HH) Schedule NGL-1 ....................................................... 12 .00 .00 13. Donation or Sale of Vehicle to Charitable Organizations (§11-13FF) Schedule DSV-1 ........................................................ 13 .00 .00 14. Small Arms And Ammunition Manufacturers Credit (§11-13KK) Schedule SAAM-1 ...................................................... 14 .00 .00 15. WV Jumpstart Savings Program Credit for Employer contribution (§11-24-10a) Schedule JSP-1 ....................................................... 15 .00 .00 16. Capital Investment in Child-Care Property Tax Credit (§11-21-97) Schedule CIP ............................................................ 16 .00 .00 17. Operating Costs of Child-Care PropertyTax Credit (§11-21-97) Schedule OCF ........................................................... 17 .00 .00 18. Industrial Advancement Act Credit (§11-13LL-1) ................................................................................. 18 .00 .00 19. West Virginia Film Industry Investment Tax Credit (§11-13X) FIIA-TCS ...................................................................... 19 .00 .00 20. Build WV Property Value Adjustment Tax Credit (§5B-2L) PVA-2 ............................................................................ 20 .00 .00 21. TOTAL CREDITS add the credits above ................................................................... 21 .00 .00 *B54202306W* B 5 4 2 0 2 3 0 6 W PTE-100APT Form PTE-100 W 2023 ALLOCATION AND APPORTIONMENT FOR MULTISTATE BUSINESSES This form is used by entities that are subject to tax in more than one state to allocate and apportion their income to the State of West Virginia. Complete and attach to Form PTE-100. See FEIN instructions for information on APT Schedules A1, A2, and B, Part 1, 2, & 3. APT SCHEDULE A1 EVERYWHERE ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7) Column 1 Column 2 Column 3 TYPES OF ALLOCABLE INCOME GROSS INCOME RELATED EXPENSES NET INCOME 1. Rents................................................. .00 .00 .00 2. Royalties.......................................... .00 .00 .00 3. Capital gains/losses.......................... .00 .00 .00 4. Interest.............................................. .00 .00 .00 5. Dividends.......................................... .00 .00 .00 6. Patent/copyright royalties................ .00 .00 .00 7. Gain – sale of natural resources (IRC Sec. 631 (a)(b))........................ .00 .00 .00 8. Income from nonunitary sources reported on the schedule K-1 ......... 9. .00 Nonbusiness income/loss Sum of lines 1 through 8, of Column 3. Enter total of Column 3 on PTE-100 Schedule A, Line 8 ......................... .00 APT SCHEDULE A2 WEST VIRGINIA ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7) Column 1 Column 2 Column 3 TYPES OF ALLOCABLE INCOME GROSS INCOME RELATED EXPENSES NET INCOME 1. Rents................................................ .00 .00 .00 2. Royalties........................................... .00 .00 .00 3. Capital gains/losses.......................... .00 .00 .00 4. Interest............................................. .00 .00 .00 5. Dividends.......................................... .00 .00 .00 6. Patent/copyright royalties................ .00 .00 .00 7. Gain – sale of natural resources (IRC Sec. 631 (a)(b))........................ .00 .00 .00 8. Income from nonunitary sources reported on the schedule K-1............ .00 9. Net nonbusiness income/loss allocated to West Virginia Sum of lines 1 through 8, Column 3. Enter on PTE-100 Schedule A, Line 12..................................................... .00 *B54202307W* B 5 4 2 0 2 3 0 7 W (PTE-100APT) W FAILURE TO COMPLETE PTE-100APT, SCHEDULE B WILL RESULT IN 100% APPORTIONMENT TO WV FEIN APT SCHEDULE B APPORTIONMENT FACTORS FOR MULTISTATE S CORPORATIONS/PARTNERSHIPS (§11-24-7) PART 1 – REGULAR FACTOR Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3. Enter on PTE-100, Schedule A, line 10 Column 1 West Virginia SALES Column 2 Everywhere Column 3 Decimal Fraction (6 digits) .00 . .00 PART 2 – MOTOR CARRIER FACTOR (§11-24-7A) Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3. Enter on PTE-100, Schedule A, line 10 VEHICLE MILEAGE Column 1 West Virginia Column 2 Everywhere Column 3 Decimal Fraction (6 digits) . PART 3 – FINANCIAL ORGANIZATION FACTOR (§11-24-7B) Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3. Enter on PTE-100, Schedule A, line 10 GROSS RECEIPTS Column 1 West Virginia Column 2 Everywhere Column 3 Decimal Fraction (6 digits) .00 . .00 *B54202308W* B 5 4 2 0 2 3 0 8 W WV DISTRIBUTIVE INCOME PERCENTAGE OF OWNERSHIP .00 .00 .00 .00 9 10 FEIN Total WV Income .00 . Taxpayers reporting more than 10 shareholders/partners must file their PTE-100 return electronically. • Transfer Total of Column F to line 7 (Withholding column) of PTE-100 • Transfer Total of Column G to line 8 (Withholding column) of PTE-100 0 2 3 0 9 W .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 TAX WITHHELD FOR OTHER NONRESIDENT (G) 2023 *B54202309W* 2 .00 .00 8 4 .00 .00 7 5 .00 .00 6 B .00 .00 5 .00 .00 .00 4 .00 .00 .00 3 SP Totals .00 TAX WITHHELD FOR NONRESIDENT COMPOSITE (F) .00 to the sixth decimal place (E) (D) 2 WV RESIDENT .00 NONRESIDENT COMPOSITE .00 NONRESIDENT 1 MARK IF A SINGLE SHAREHOLDER/PARTNER HAS 100% OWNERSHIP SSN/FEIN SHAREHOLDER/ PARTNER NAME (C) CHECK ONLY ONE 1 2 3 4 AND COMPUTATION OF WITHHOLDING SUMMARY OF K-1 SHAREHOLDERS/PARTNERS OWNERSHIP (B) W (A) Schedule SP Form PTE-100 NRW-4 or TAX EXEMPT
Form PTE100
More about the West Virginia Form PTE100 Corporate Income Tax TY 2023
Formerly SPF 100 Starting for Tax Year 2020, the West Virginia S Corporation & Partnership Income Tax Return has been redesignated from SPF‐100 to PTE‐100.
We last updated the Income Tax Return S Corporation & Partnership (Pass-Through Entity) Formerly SPF 100 in January 2024, so this is the latest version of Form PTE100, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PTE100 directly from TaxFormFinder. You can print other West Virginia tax forms here.
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TaxFormFinder has an additional 75 West Virginia income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form PTE100 | Income Tax Return S Corporation & Partnership (Pass-Through Entity) Formerly SPF 100 |
| SPF100 Schedule SP | Shareholder / Partner Information and Non-resident Withholding |
| Form CIT 120 | Corporate Net Income (formerly CNF 120) |
| Form IT-141ES | Fiduciary Estimated Tax Payment Voucher |
| Form NRW4 | Non-resident Income Tax Agreement |
View all 76 West Virginia Income Tax Forms
Form Sources:
West Virginia usually releases forms for the current tax year between January and April. We last updated West Virginia Form PTE100 from the Department of Revenue in January 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of West Virginia Form PTE100
We have a total of twelve past-year versions of Form PTE100 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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