Schedule D: Schedule of Reportable Entities (2024)
West Virginia · WV Tax Division · Used for tax years 2024
West Virginia Schedule D for Form PTE-100 lists all reportable entities included on page 1, section 5 of the return. It reports each entity’s name, FEIN, parent name, parent FEIN, and entity type.
Who files this form
Schedule D lists all reportable entities included on Form PTE-100, page 1, section 5, for tax year 2024.
How to file
Taxpayers reporting more than 10 entities must file their PTE-100 return electronically.
Common mistakes
- Remember the electronic filing requirement: if you report more than 10 entities, you must file your PTE-100 return electronically.
- The form directs you to the instructions for the type of entity.
Questions people ask
Which entities go on Schedule D?
List all reportable entities included on PTE-100, page 1, section 5.
What information does Schedule D ask for?
The fields are entity name, FEIN, parent name, parent FEIN, and type of entity. The form says to see the instructions for the entity type.
When is electronic filing required?
Taxpayers reporting more than 10 entities must file their PTE-100 return electronically.