EK-1: Elective Pass Through Entity Income Credit (2025)
West Virginia · WV Tax Division · Used for tax years 2025
West Virginia Schedule EK-1 reports a partner’s, shareholder’s, member’s, or beneficiary’s share of income, tax paid, and credits from a pass-through entity that elected to pay tax. It includes West Virginia income adjustments and credits allocated to the recipient.
Who files this form
A pass-through entity that has elected to pay tax uses Schedule EK-1 to report each partner’s, member’s, or shareholder’s share of income, tax paid, and credits.
The entity should provide Schedule EK-1 to all partners other than C corporations and nonprofits. Those partners must file a West Virginia tax return that includes all West Virginia Schedules EK-1 they received.
The income credit may only be claimed against an individual partner’s tax liability. It cannot be granted to C corporations or nonprofits.
What you'll need
Have the following information available to complete Schedule EK-1:
- The taxable year’s beginning and ending dates.
- The organization’s and partner’s names, addresses, identification numbers, and entity types.
- The partner’s share of income and the West Virginia tax paid on the partner’s behalf.
- The distributive income percentage and applicable income additions and subtractions.
- The partner’s share of credits reported on the entity’s Elective Pass Through Entity Tax return, Tax Credit schedule.
Partners must include all West Virginia Schedules EK-1 they received with their West Virginia tax return.
Common mistakes
- Claiming a credit for an ineligible recipient. The income credit cannot be granted to C corporations or nonprofits and may only be claimed against an individual partner’s tax liability.
- Using the wrong percentage format. Enter the distributive income percentage as a decimal rounded to six decimal places.
- Leaving out an EK-1. Partners required to file must include all West Virginia Schedules EK-1 they received.
- Reporting the amounts for the wrong year. Include the income or loss, credits, and other items on the partner’s West Virginia return for the year in which the entity’s tax year ends.
- Missing the information-only reporting steps. When submitting EK-1 for information purposes, the organization must check “From Partner Report” and include the partner, shareholder, member, or beneficiary on either the Resident Partner Report or Nonresident Partner Report.
Questions people ask
What does Schedule EK-1 report?
It reports a partner’s distributive share of income, tax paid, and credits generated by a pass-through entity that has elected to pay tax.
Which tax year should I use to report my EK-1 amounts?
Include your share of income or loss, credits, and other items on your West Virginia income tax return for the year in which the entity’s tax year ends.
Can a pass-through entity partner pass the income credit to its own partners?
Yes, if that partner entity also elects to file and pay the Elective Pass Through Entity income tax.
Does West Virginia recognize income credits from other states?
The form says West Virginia will recognize credit for states with a similar income credit. It also directs filers to indicate the “State where income credit was created.”
What does “From Partner Report” mean?
It identifies an information-only EK-1. The organization submitting it must check that box and include the partner, shareholder, member, or beneficiary on either the Resident Partner Report or Nonresident Partner Report.