PTE-100: WV Income Tax Return S Corporation and Partnership (Pass Through Entity) (2025)

Who files this form

The 2025 West Virginia PTE-100 is the income tax return for S corporations and partnerships (pass-through entities). It includes reporting for entities with only West Virginia activity and those with multistate activity.

Entities subject to tax in more than one state must complete and attach PTE-100APT to allocate and apportion their income to West Virginia.

What you'll need

• Federal return: Attach Form 1120S for an S corporation or Form 1065 for a partnership. Schedule A also uses information from federal Schedule K.
• Entity information: Have the entity name, FEIN, West Virginia account number, mailing address, tax period, and contact information ready.
• Shareholder or partner information: Complete Schedule SP using names, SSNs or FEINs, residency or filing classifications, ownership percentages, West Virginia distributive income, and withholding amounts.
• Reportable entity information: Schedule D asks for each reportable entity's name, FEIN, parent name, parent FEIN, and entity type.
• Multistate schedules, if applicable: Complete and attach PTE-100APT.
• Tax credit documents, if applicable: Attach PTE-100TC and the appropriate credit calculation schedules or forms. Complete an allocation schedule for each credit claimed. For the Neighborhood Investment Program Credit, keep WV NIPA-2 in your files rather than enclosing it.
• Payment and credit amounts: Gather prior-year carryforward credit, estimated and extension payments, withholding, and applicable refundable credit amounts. An amended return also asks for amounts paid with the original return and overpayments previously refunded or credited.

How to file

Complete the return and applicable schedules, attach the federal return, and have an officer, partner, or member sign and date the return.

Electronic filing is required if you report more than 10 reportable entities on Schedule D or more than 10 shareholders or partners on Schedule SP.

Mailing and checks: The form directs you to make checks payable to West Virginia Tax Division and mail to:

West Virginia Tax Division

Tax Account Administration

PO Box 11751

Charleston WV 25339-1751

Common mistakes

• Leaving PTE-100APT Schedule B incomplete: The form warns that this will result in 100% apportionment to West Virginia.
• Entering incorrect bank information: Review routing and account numbers carefully. The form warns that incorrect account information may result in a $15.00 returned payment charge.
• Omitting required schedules: Schedule A says you must complete Schedule SP. All reportable entities listed in page 1, section 5 must be included on Schedule D.
• Reporting inconsistent income totals: Page 1, line 10 must equal Schedule A, line 13.
• Claiming credits without required support: Attach the credit summary and appropriate calculation schedules or forms. The form also warns that a credit cannot exceed the tax liability for that tax.

Questions people ask

Do I need to attach my federal return?

Yes. S corporations must include Form 1120S, and partnerships must include Form 1065. Schedule A also directs you to attach the federal return.

When is electronic filing required?

The form requires electronic filing if you report more than 10 entities on Schedule D or more than 10 shareholders or partners on Schedule SP.

Can I receive my refund by direct deposit?

The form provides a direct deposit option for a checking or savings account. Enter the routing and account numbers and review them for accuracy.

Can I apply an overpayment to next year's tax?

Yes. Enter the amount to carry forward on line 25. Line 26 is the amount to be refunded, calculated as line 24 minus line 25.

Must I send the Neighborhood Investment Program credit schedule with the return?

No. The form says you no longer need to enclose WV NIPA-2, but you must keep it in your files.

Official sources

• https://tax.wv.gov/Documents/PTE/2025/pte100.2025.pdf