Schedule A: Income/Loss Modifications to Federal Pass Through Income (2024)
West Virginia · WV Tax Division · Used for tax years 2024
Schedule A of West Virginia Form PTE-100 calculates West Virginia income for S corporations and partnerships. It reports federal income, increasing and decreasing modifications, and, for multistate entities, apportioned income and nonbusiness income allocated to West Virginia.
Who files this form
Schedule A of Form PTE-100 is used to calculate income/loss modifications to federal pass-through income for S corporations and partnerships. It includes separate directions for wholly West Virginia entities and multistate entities.
The form does not state filing thresholds or explain which entities are required to file Form PTE-100.
What you'll need
- Federal return: S corporations use Federal Form 1120S. Partnerships use Federal Form 1065. The form says to attach the federal return.
- Federal Schedule K: Use the Schedule K for your federal return to report other income and other expenses/deductions.
- Schedule B: Use line 6 for modifications increasing federal income and line 12 for modifications decreasing federal income.
- Form PTE-100APT, for multistate entities: Use Schedule A1, column 3, line 9; the applicable part of Schedule B, column 3; and Schedule A2, line 9 for allocation and apportionment entries.
- Schedule SP: The form says you must complete this schedule.
Common mistakes
- Leaving out the federal return: Line 4 says to attach it.
- Following the wrong path after line 7: Wholly West Virginia entities go to line 13. Multistate entities continue to line 8.
- Not rounding the apportionment factor as directed: Line 10 requires rounding to 6 decimal places.
- Skipping Schedule SP: Line 13 says you must complete it.
Questions people ask
Which federal forms do I use for the income entries?
S corporations use Federal Form 1120S, and partnerships use Federal Form 1065. For other income and other expenses/deductions, use Schedule K of the applicable federal return.
How do I calculate total federal income on line 4?
Add lines 1 and 2, then subtract line 3. Attach the federal return.
How do I calculate modified federal income on line 7?
Add line 4 and line 5, then subtract line 6. Lines 5 and 6 come from Schedule B, lines 6 and 12, respectively.
What goes on line 13 for West Virginia income?
Wholly West Virginia entities enter the amount from line 7. Multistate entities add lines 11 and 12. You must also complete Schedule SP.