This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form PTE-100 for the current year.
This document contains official instructions for Form PTE-100 , West Virginia Income Tax Return S Corporation & Partnership (Pass-Through Entity) - a form released and collected by the West Virginia State Tax Department. An up-to-date fillable Form PTE-100 Schedule SP is available for download through this link.
Q: What is Form PTE-100?
A: Form PTE-100 is the West Virginia Income Tax Return for S Corporations and Partnerships (Pass-Through Entities).
Q: Who should file Form PTE-100?
A: S Corporations and Partnerships in West Virginia should file Form PTE-100.
Q: How do I file Form PTE-100?
A: Form PTE-100 can be filed electronically or by mail. Electronic filing is recommended.
Q: What information do I need to complete Form PTE-100?
A: You will need information on your income, deductions, credits, and any other required schedules.
Q: What is the deadline for filing Form PTE-100?
A: The deadline for filing Form PTE-100 in West Virginia is the 15th day of the 4th month following the end of the tax year.
Q: Are there any penalties for late filing of Form PTE-100?
A: Yes, there are penalties for late filing, including a late filing fee and interest on unpaid taxes.
Q: Can I get an extension to file Form PTE-100?
A: Yes, you can request an extension of time to file Form PTE-100, but the extension does not extend the deadline for payment of taxes due.
Instruction Details:
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the West Virginia State Tax Department.