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West Virginia Withholding Tax Schedule Pass-Through Entity
Form SPF100W Replaced by PTE is obsolete, and is no longer supported by the West Virginia Department of Revenue.
Extracted from PDF file 2019-west-virginia-form-spf100w.pdf, last modified December 1969Withholding Tax Schedule Pass-Through Entity
SPF-100 Rev 5-19 W West Virginia Income Tax Return S Corporation & Partnership (Pass-Through Entity) TAX PERIOD BEGINNING ENDING MM/DD/YYYY MM/DD/YYYY EXTENDED DUE DATE 2019 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 CHECK ALL APPLICABLE BOXES 2) RETURN TYPE ANNUAL 52/53 WEEK FILER 3) IF FINAL/SHORT/ INITIAL RETURN INITIAL 1) ENTITY TYPE FINAL PARTNERSHIP (INCLUDE 1065) AMENDED OTHER DAY OF WEEK ENDING CEASED OPERATIONS IN WV FISCAL CHANGE OF OWNERSHIP SUCCESSOR FEIN OF PREDECESSOR: 4) ACTIVITY DESCRIPTION: S-CORPORATION (INCLUDE 1120S) WHOLLY WV ACTIVITY CHANGE OF FILING STATUS MERGER TECHNICAL TERMINATIONS OTHER MULTISTATE ACTIVITY 5) REPORTABLE ENTITIES (ALL ENTITIES MUST BE INCLUDED ON SCHEDULE C OR SCHEDULE D): ANY PTE YOU ARE A PARTNER, MEMBER, OR SHAREHOLDER DOING BUSINESS IN WV ANY ENTITY YOU OWN 80% OF VOTING STOCK ANY DISREGARDED ENTITY ANY ENTITY THAT OWNED MORE THAN 80% OF YOUR STOCK 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 WITHHOLING TAX 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 .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 -1- *B54201901W* B 5 4 2 0 1 9 0 1 W NAME FEIN 11. Total WV-withholding due (from previous page)......................................................... 11 .00 12. Prior year carryforward credit................................................................... 12 .00 13. Estimated and extension payments......................................................... 13 .00 14 .00 14. Total Withholding credits (see instructions) ............................................ 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) Make check payable to West Virginia State Tax Department .................................... 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 MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT TAX ACCOUNT ADMINISTRATION DIVISION PO BOX 11751 CHARLESTON WV 25324-1751 -2- Preparer’s Telephone # *B54201902W* B 5 4 2 0 1 9 0 2 W
Form SPF100W Replaced by PTE
More about the West Virginia Form SPF100W Replaced by PTE Corporate Income Tax
Replaced by PTE
We last updated the Withholding Tax Schedule Pass-Through Entity in April 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the West Virginia Department of Revenue. 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 SPF100W Replaced by PTE from the Department of Revenue in April 2021.
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 SPF100W Replaced by PTE
We have a total of six past-year versions of Form SPF100W Replaced by PTE 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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