Schedule D: Schedule of Reportable Entities (2025)
West Virginia · WV Tax Division · Used for tax years 2025
West Virginia Schedule D lists all reportable entities included on Form PTE-100, page 1, section 5. It records 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. Use it to report those entities for tax year 2025.
What you'll need
Have the following information ready for each reportable entity:
- Entity name and FEIN.
- Parent name and parent FEIN.
- Type of entity. The form directs you to the instructions for this field, but no instructions were provided.
How to file
If you report more than 10 entities, you must file your PTE-100 return electronically. The supplied form does not give an electronic filing procedure or a mailing address.
Common mistakes
- Do not file your PTE-100 return on paper if you report more than 10 entities. The form requires electronic filing in that case.
Questions people ask
Which entities belong on Schedule D?
All reportable entities included on Form PTE-100, page 1, section 5.
What information does Schedule D ask for?
The entity's name and FEIN, the parent's name and FEIN, and the type of entity.
When is electronic filing required?
Taxpayers reporting more than 10 entities must file their PTE-100 return electronically.
Where does the form direct me for help with the entity type?
The entity-type column says to see the instructions. No instructions were supplied with this form text.