PTE-100EXT: Extension of Time to File Information Returns (Revision)

Who files this form

An S corporation or partnership that needs more time to file its West Virginia return, Form PTE-100, and expects to owe tax must file Form PTE-100EXT.

The form requests a filing extension and allows an extension payment for the entity’s nonresident withholding or Nonresident Composite account. It does not replace the annual tax return.

A taxpayer granted a federal filing extension receives the same extension to file its West Virginia return.

When it's due

For tax year 2026:

• S corporation and partnership annual West Virginia returns are due on or before the fifteenth day of the third month following the close of the taxable year.
• Nonresident withholding is due with the extension request. By the original due date, remit 90% of the nonresident withholding due for the taxable year, or 100% of the tax paid for the prior taxable year if that year covered a full 12 months and tax was paid.
• If the annual return’s balance due is paid by the last day of the extension and is 10% or less of the tax due for the taxable year, no additions to tax will be imposed on that balance.

A filing extension does not extend the time to pay.

What you'll need

Have the following information ready to complete the form:

• FEIN, business name and address.
• Tax year beginning and ending dates, and the extended due date.
• Business type: partnership or S corporation filing Form PTE-100.
• Whether federal Form 7004 or 8868 has been filed for this taxable year.
• Contact person and phone number.
• Nonresident withholding, nonresident composite withholding, prior-year credit, estimated payment and balance-due amounts.
• Whether you are requesting an additional extension, with an explanation if you are.

How to file

Complete the business, tax-year and contact information. Check only one business type and answer the questions about a federal extension and any additional extension request.

Enter nonresident withholding on line 1, nonresident composite withholding on line 2, prior-year credit and estimated payment on line 3, and the balance due on line 4.

Make your check payable to West Virginia Tax Division and remit it to:

West Virginia Tax Division

Tax Account Administration

PO Box 11751

Charleston, WV 25339-1751

Claim an estimated payment made with Form PTE-100EXT on line 13 of Form PTE-100 and Schedule C.

Common mistakes

• Treating the extension as extra time to pay. It extends the filing time only. Use this form to make an extension payment to avoid interest and additions to tax for late payment.
• Using this form instead of the annual return. Form PTE-100EXT is not a substitute for filing annual tax returns.
• Checking more than one business type. The form says to check only one.
• Forgetting to claim the extension payment. Claim an estimated payment made with this form on line 13 of Form PTE-100 and Schedule C.

Questions people ask

Does a federal extension also extend my West Virginia filing time?

Yes. A taxpayer granted a federal filing extension receives the same extension to file the West Virginia return. This does not extend the time to pay.

What nonresident withholding rate does the form state?

The form states a rate of 6.5%. It says S corporations and partnerships must withhold on actual or deemed distributions of West Virginia source income to nonresident shareholders and partners.

Can I request an additional extension on this form?

The form includes an additional-extension request section with a yes/no question and space for an explanation.

What happens if I overpay nonresident withholding?

Overpayments may be refunded or credited to next year’s withholding.

Official sources

• https://tax.wv.gov/Documents/PTE/pte100ext.pdf