PTE-100APT: Allocation and Apportionment for Multistate Businesses (2024)
West Virginia · WV Tax Division · Used for tax years 2024
Form PTE-100APT is an attachment to West Virginia Form PTE-100 for multistate businesses to allocate and apportion income to West Virginia. It reports nonbusiness income and calculates apportionment factors using sales, motor carrier vehicle mileage, or financial organization gro
Who files this form
Entities subject to tax in more than one state use Form PTE-100APT to allocate and apportion income to West Virginia. Complete it and attach it to Form PTE-100.
Schedule B provides apportionment factors for multistate S corporations and partnerships.
What you'll need
Have Form PTE-100 and the information requested on PTE-100APT available:
- Your entity's FEIN.
- Gross income, related expenses, and net income for the nonbusiness income categories listed in Schedules A1 and A2, including rents, royalties, capital gains or losses, interest, and dividends.
- Schedule K-1 information for income from nonunitary sources.
- West Virginia and everywhere totals for sales, vehicle mileage, or gross receipts, depending on the Schedule B factor you use.
How to file
Complete Form PTE-100APT and attach it to Form PTE-100.
- Schedule A1: Add lines 1 through 8 in Column 3. Enter the total on PTE-100, Schedule A, line 8.
- Schedule A2: Add lines 1 through 8 in Column 3. Enter the total on PTE-100, Schedule A, line 12.
- Schedule B: Divide Column 1, West Virginia, by Column 2, Everywhere. Enter the result as a six-digit decimal in Column 3 and on PTE-100, Schedule A, line 10.
The supplied form text does not provide a mailing address or e-filing directions.
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 is the difference between Schedule A1 and Schedule A2?
Schedule A1 reports everywhere allocation of nonbusiness income. Schedule A2 reports nonbusiness income allocated to West Virginia.
Which apportionment factors appear on Schedule B?
Part 1 is the regular factor and uses sales. Part 2 is the motor carrier factor and uses vehicle mileage. Part 3 is the financial organization factor and uses gross receipts.
How do I calculate the Schedule B decimal?
Divide the West Virginia amount in Column 1 by the everywhere amount in Column 2. Enter a six-digit decimal in Column 3, then enter it on PTE-100, Schedule A, line 10.
Where do I report income from nonunitary sources shown on Schedule K-1?
Schedules A1 and A2 each include line 8 for income from nonunitary sources reported on Schedule K-1.