Schedule A: Income/Loss Modifications to Federal Pass Through Income (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Schedule A of West Virginia Form PTE-100 calculates an S corporation’s or partnership’s West Virginia income from federal income, expenses, deductions, and income modifications. For multistate entities, it also accounts for income apportionment and nonbusiness income allocated to
Who files this form
The 2025 Schedule A of Form PTE-100 calculates income/loss modifications for S corporations and partnerships. It includes separate steps for entities operating wholly in West Virginia and multistate entities.
The form does not state specific filing requirements.
What you'll need
- Federal return: S corporations use Form 1120S; partnerships use Form 1065. Use the federal return for income/loss and its Schedule K for other income and other expenses/deductions. Attach the federal return.
- Schedule B: Use line 6 for modifications increasing federal income and line 11 for modifications decreasing federal income.
- Form PTE-100APT, for multistate entities: Use Schedule A1 for total nonbusiness income allocated everywhere, Schedule B for the West Virginia apportionment factor, and Schedule A2 for nonbusiness income allocated to West Virginia.
- Schedule SP: The form says you must complete this schedule.
Common mistakes
- Leaving out the federal return: Line 4 instructs you to attach it.
- Skipping Schedule SP: Line 13 says you must complete it.
- Using the wrong number of decimal places: Line 10 says to round the West Virginia apportionment factor to 6 decimal places.
- Following the wrong path after line 7: Wholly West Virginia entities go directly to line 13. Multistate entities continue to line 8.
Questions people ask
How do I calculate total federal income on line 4?
Add income/loss on line 1 and other income on line 2, then subtract other expenses/deductions on line 3.
How do I calculate modified federal income on line 7?
Add line 4 and line 5, then subtract line 6. Line 5 comes from Schedule B, line 6. Line 6 comes from Schedule B, line 11.
What goes on line 13 for an entity operating wholly in West Virginia?
Enter the amount from line 7. You must also complete Schedule SP.
How does a multistate entity calculate West Virginia income?
Subtract line 8 from line 7 to get income subject to apportionment on line 9. Multiply line 9 by the West Virginia apportionment factor on line 10 to get line 11. Then add line 11 and the nonbusiness income allocated to West Virginia on line 12 to get line 13. You must also complete Schedule SP.