West Virginia Income/Loss Modifications to Federal Pass-Through Income

Income/Loss Modifications to Federal Pass-Through Income
Form PTE-100 Schedule ASchedule
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

Extracted from PDF file 2023-west-virginia-form-pte-100-schedule-a.pdf, last modified December 1969

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More about the West Virginia Form PTE-100 Schedule A Corporate Income Tax TY 2023

We last updated the Income/Loss Modifications to Federal Pass-Through Income in February 2024, so this is the latest version of Form PTE-100 Schedule A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form PTE-100 Schedule A directly from TaxFormFinder. You can print other West Virginia tax forms here.

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Related 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. These related forms may also be needed with the West Virginia Form PTE-100 Schedule A.

Form Code	Form Name
PTE-100 APT	Allocation and Apportionment for Multistate Businesses (formerly SPF 100 APT)
Form PTE-100 Schedule B	Modifications to Federal S Corporation and Partnership Income
Form PTE-100 Schedules C and D	Schedule of Tax Payments & Schedule of Reportable Entities

Download all WV tax forms 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 PTE-100 Schedule A from the Department of Revenue in February 2024.

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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 PTE-100 Schedule A

We have a total of four past-year versions of Form PTE-100 Schedule A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form PTE-100 Schedule A

2022 Form PTE-100 Schedule A

2021 Form PTE-100 Schedule A

PTE-100 2021.09.03 B54202001W.indd

2020 Form PTE-100 Schedule A

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