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West Virginia Allocation and Apportionment for Multistate Businesses (formerly SPF 100 APT)
Extracted from PDF file 2023-west-virginia-pte-100-apt.pdf, last modified December 1969Allocation and Apportionment for Multistate Businesses (formerly SPF 100 APT)
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
PTE-100 APT
More about the West Virginia PTE-100 APT Corporate Income Tax TY 2023
Formerly SPF 100 APT
We last updated the Allocation and Apportionment for Multistate Businesses (formerly SPF 100 APT) in February 2024, so this is the latest version of PTE-100 APT , fully updated for tax year 2023. You can download or print current or past-year PDFs of PTE-100 APT directly from TaxFormFinder. You can print other West Virginia tax forms here.
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 PTE-100 APT .
| Form Code | Form Name |
|---|---|
| Form PTE-100 Schedule A | Income/Loss Modifications to Federal Pass-Through Income |
| 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 |
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 PTE-100 APT from the Department of Revenue in February 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 PTE-100 APT
We have a total of eight past-year versions of PTE-100 APT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2013 PTE-100 APT
SPF100 APT
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