PTE-100ES: Estimated Income Tax Payment for S Corporations and Partnerships (Revision)
West Virginia · WV Tax Division · Used for tax years 2026
Form WV/PTE-100ES is West Virginia’s estimated income tax payment form for S corporations and partnerships. It reports withholding tax payments associated with a West Virginia S corporation or partnership tax return.
Who files this form
S corporations and partnerships use Form WV/PTE-100ES to report all withholding tax payments associated with a West Virginia S corporation or partnership tax return.
These entities must pay withholding tax on West Virginia source income on behalf of their nonresident shareholders or partners. A nonresident who elects to have no West Virginia income tax withheld must complete Form WV/NRW-4, West Virginia Nonresident Income Tax Agreement. The entity must submit a copy of the signed agreement with its PTE-100 tax return.
What you'll need
The payment form has fields for your account ID, organization type, taxable year end, payment due date, nonresident withholding tax payment, name and address.
The form also identifies these related documents:
- Schedule SP: All S corporations and partnerships must submit this shareholder/partner information and nonresident withholding schedule with Form PTE-100.
- Signed Form WV/NRW-4: Submit a copy with the PTE-100 return for each nonresident shareholder or partner who elects to have no West Virginia income tax withheld.
- Form WV/NRW-2: The entity must issue this withholding statement to nonresident shareholders or partners who elect to file Form IT-140 individually.
How to file
Check one organization type: partnership filing Form WV/PTE-100 or S corporation filing Form WV/PTE-100. Complete the identification and payment fields.
File online: https://mytaxes.wvtax.gov
Mail to:
West Virginia State Tax Department
Taxpayer Services Division
P.O. Box 11751
Charleston, WV 25339-1751
For assistance, call (304) 558-3333 or toll-free (800) 982-8297.
Common mistakes
- Checking both organization types: The form says to check only one.
- Leaving out Schedule SP: All S corporations and partnerships must submit it with Form PTE-100.
- Omitting a signed withholding agreement: If a nonresident elects no withholding, the entity must submit a copy of the signed WV/NRW-4 with its PTE-100 return.
- Duplicating forms: The printed warning says, “DO NOT DUPLICATE THESE FORMS.”
Questions people ask
What payments do I report on WV/PTE-100ES?
Use it to report all withholding tax payments associated with a West Virginia S corporation or partnership tax return.
Can a nonresident shareholder or partner elect not to have tax withheld?
Yes. They must complete Form WV/NRW-4. The S corporation or partnership must submit a copy of the signed form with its PTE-100 tax return.
Can nonresident shareholders or partners join a composite return?
Yes. They may elect to be included in a nonresident composite tax return. The entity reports their withholdings on Form IT-140NRC.
What happens if a nonresident files an individual West Virginia return?
The entity must issue Form WV/NRW-2 showing the withholding paid on that person's behalf. The nonresident reports the withholding on Schedule IT-140W and files that schedule with Form IT-140.
Who must be listed on Schedule SP?
Schedule SP identifies all shareholders or partners, including those who elect to join an IT-140NRC composite return and those who elect to file Form IT-140 as nonresidents.