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West Virginia SPF-100ES Estimated Income / Business Franchise Tax Payment for S-Corporation and Partnership
Extracted from PDF file 2023-west-virginia-form-spf100es.pdf, last modified May 2019SPF-100ES Estimated Income / Business Franchise Tax Payment for S-Corporation and Partnership
STATE OF WEST VIRGINIA State Tax Department, Tax Account Administration Div P.O. Box 11751 Charleston, WV 25339-1751 _____________________________________________________________ TEST CORPORATION 1 Name 1001 LEE ST E _____________________________________________________________ Address CHARLESTON WV 25301-1725 _____________________________________________________________ City State Zip Letter Id: Issued: Account #: Period: L1924415488 10/23/2018 2270-2288 12/31/2019 WEST VIRGINIA ESTIMATED INCOME TAX PAYMENT FOR S CORPORATIONS AND PARTNERSHIPS WV/SPF-100ES rtL067 v.4 Account ID: TYPE OF ORGANIZATION: (CHECK ONLY ONE) Taxable Year End: PARTNERSHIP FILING FORM WV/SPF-100 Payment Due Date: S CORPORATION FILING FORM WV/SPF-100 Nonresident Withholding Tax Payment. . MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT Tax Account Administration Div P.O. Box 11751 , Charleston, WV 25339-1751 FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297 For more information visit our web site at: www.tax.wv.gov File online at https://mytaxes.wvtax.gov B 5 5 2 0 1 8 0 1 W WEST VIRGINIA INCOME TAX WITHHOLDING FOR NONRESIDENTS Use Form WV/SPF-100ES, West Virginia Estimated Income Tax Payment for S-Corporations and Partnerships, to report all withholding tax payments associated with a West Virginia S-Corporation or Partnership Tax Return. West Virginia tax law {W.Va. Code §11-21-7(a)} requires S-Corporations and Partnerships to pay withholding tax on West Virginia source income on behalf of their nonresident shareholders/nonresident partners. If the nonresident shareholder/nonresident partner elects to have no West Virginia income tax withheld by the S-Corp/Partnership, they must complete a Form WV/NRW-4, WV Nonresident Income Tax Agreement. The S-Corp/Partnership must submit a copy of the signed WV/NRW-4 with their SPF-100 tax returns. • All S-Corps/Partnerships must complete a Schedule SP, Summary of K-1 Shareholder/Partners Ownership and Computation of Withholding Tax, and submit it with Form SPF-100. This schedule will identify all shareholders/partners, including those who elect to be part of an IT-140NRC, WV Nonresident Composite Tax Return, as well as those who elect to file IT-140, West Virginia Personal Income Tax Return, as a nonresident. • Nonresident shareholders/partners of an S-Corporation or Partnership may elect to be included in a Nonresident Composite Tax Return. The S-Corp/Partnership will report the withholdings on Form IT140NRC, West Virginia Nonresident Composite Return. • Nonresident shareholders/partners may elect to file a WV IT-140, West Virginia Personal Income Tax Return, as a nonresident. For these shareholders/partners, The S-Corporation or Partnership is required to issue a WV/NRW-2 showing the amount of withholding paid on their behalf. The nonresident shareholder/partner will report the withholding on their IT-140 tax return. For tax years beginning on or after January 1, 2008 the withholding tax rate is 6.5%. DO NOT DUPLICATE THESE FORMS
Form SPF100ES
More about the West Virginia Form SPF100ES Corporate Income Tax Voucher TY 2023
We last updated the SPF-100ES Estimated Income / Business Franchise Tax Payment for S-Corporation and Partnership in March 2023, so this is the latest version of Form SPF100ES, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form SPF100ES directly from TaxFormFinder. You can print other West Virginia tax forms here.
Other West Virginia Corporate Income Tax Forms:
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 SPF100ES from the Department of Revenue in March 2023.
Form SPF100ES is a West Virginia Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
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 SPF100ES
We have a total of nine past-year versions of Form SPF100ES 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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