PTE-100 APT Schedule B: Allocation/apportionment Schedule B (2024)
West Virginia · WV Tax Division · Used for tax years 2024
West Virginia PTE-100 APT Schedule B calculates apportionment factors for multistate S corporations and partnerships. It compares West Virginia amounts with amounts everywhere using sales, motor carrier vehicle mileage, or financial organization gross receipts, and the resulting
Who files this form
Schedule B provides apportionment factors for multistate S corporations and partnerships. The form warns that failure to complete PTE-100APT, Schedule B will result in 100% apportionment to West Virginia.
What you'll need
The form asks for your FEIN and the following figures for West Virginia and everywhere:
- Part 1, Regular Factor: Sales.
- Part 2, Motor Carrier Factor: Vehicle mileage.
- Part 3, Financial Organization Factor: Gross receipts.
The form does not name any supporting documents to attach.
Common mistakes
- Leaving Schedule B incomplete: The form warns that failure to complete PTE-100APT, Schedule B will result in 100% apportionment to West Virginia.
Questions people ask
What does each factor measure?
Part 1 uses sales, Part 2 uses vehicle mileage for motor carriers, and Part 3 uses gross receipts for financial organizations.
How do I calculate the decimal fraction?
For each part, divide Column 1, West Virginia, by Column 2, Everywhere. Enter the result as a six-digit decimal in Column 3.
Where do I enter the factor on PTE-100?
Each part directs you to enter the factor on PTE-100, Schedule A, line 10.
What happens if I do not complete Schedule B?
The form states that failure to complete PTE-100APT, Schedule B will result in 100% apportionment to West Virginia.