Form Spf 100 PDF Details

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QuestionAnswer
Form NameForm Spf 100
Form Length19 pages
Fillable?Yes
Fillable fields572
Avg. time to fill out39 min 44 sec
Other nameswest virginia wv spf 100, west virginia form spf 100, how to west virginia form spf 100, west virginia spf 100 instructions

Form Preview Example

SPF-100

West Virginia Income Tax Return

2019

S Corporation & Partnership (Pass-Through Entity)

Rev 5-19 W

TAX PERIOD BEGINNING

MM/DD/YYYY

ENDING

MM/DD/YYYY

EXTENDED DUE DATE

MM/DD/YYYY

ENTITY NAME

MAILING ADDRESS

CITY

 

STATE

ZIP

 

 

 

 

 

 

STATE OF DOMICILE

NAICS

CHANGE OF

 

 

 

 

 

 

ADDRESS

 

 

 

 

 

 

CONTACT FIRST NAME

CONTACT LAST NAME

 

 

 

 

 

 

CONTACT PHONE

CONTACT EMAIL

 

FEIN

WV ACCOUNT NUMBER

 

 

HAS THE PARTNERSHIP ELECTED OUT OF THE CENTRALIZED AUDIT REGIME UNDER IRC SECTION 6221(b)?

 

 

Yes

 

NO

IF NO, PROVIDE A DESIGNATION OF THE STATE

 

 

 

 

 

 

PARTNERSHIP REPRESENTATIVE (OR THE FEDERAL

 

 

 

 

 

PARTNERSHIP REPRESENTATIVE)

 

 

REPRESENTATIVE FIRST NAME

LAST NAME

 

 

 

 

 

 

REPRESENTATIVE TIN

 

REPRESENTATIVE US PHONE

 

 

 

 

 

 

 

 

 

REPRESENTATIVE US ADDRESS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHECK ALL APPLICABLE BOXES

 

1) ENTITY

S-CORPORATION

PARTNERSHIP

 

TYPE

(INCLUDE 1120S)

(INCLUDE 1065)

 

 

 

 

 

 

 

 

 

 

 

2) RETURN TYPE

ANNUAL

INITIAL

FINAL

AMENDED

OTHER

 

52/53 WEEK FILER

DAY OF WEEK ENDING

FISCAL

3)IF FINAL/SHORT/ INITIAL RETURN

CEASED OPERATIONS IN WV

CHANGE OF OWNERSHIP

CHANGE OF FILING STATUS

MERGER

SUCCESSOR FEIN OF PREDECESSOR:

TECHNICAL TERMINATIONS

OTHER

4) ACTIVITY DESCRIPTION:

WHOLLY WV ACTIVITY

MULTISTATE ACTIVITY

5) REPORTABLE ENTITIES (ALL ENTITIES MUST BE INCLUDED ON SCHEDULE C OR SCHEDULE D):

ANY PTE YOU ARE A PARTNER, MEMBER, OR SHAREHOLDER DOING BUSINESS IN WV

ANY ENTITY YOU OWN 80% OF VOTING STOCK

ANY DISREGARDED ENTITY

ANY ENTITY THAT OWNED MORE THAN 80% OF YOUR STOCK

ANY CONTROLLED FOREIGN CORPORATION

(A) INCOME

(B) WITHHOLDING

6)WV DISTRIBUTIVE INCOME OF RESIDENTS...............................................................

7)WV DISTRIBUTIVE INCOME OF NONRESIDENTS FILING ON A NONRESIDENT COMPOSITE TAX RETURN AND WITHHOLDING DUE

(SCHEDULE SP, COLUMN F).......................................................................................

8)WV DISTRIBUTIVE INCOME OF NONRESIDENTS SUBJECT TO WV WITHHOL- ING TAX THAT ARE NOT FILING A NONRESIDENT COMPOSITE TAX RETURN AND WITHHOLDING DUE (SCHEDULE SP, COLUMN G)........................................

9)WV DISTRIBUTIVE INCOME OF NONRESIDENTS WHO HAVE ATTESTED ON A NRW-4 THAT THEY WILL FILE AND PAY WV INCOME TAX DIRECTLY

10)TOTAL WV INCOME

(SUM OF LINE 6 THROUGH 9, MUST MATCH SCHEDULE A, LINE 13)...................

11) TOTAL WV WITHHOLDING DUE (LINE 7 PLUS LINE 8)...................................

.00

.00

.00

.00

.00

.00

.00

.00

*B54201901W*

B 5 4 2 0 1 9 0 1 W

-1-

NAME

FEIN

11.

Total WV-withholding due (from previous page)

11

12.

Prior year carryforward credit

12

13.

Estimated and extension payments

13

14.

Total Withholding credits (see instructions)

 

 

CHECK HERE IF WITHHOLDING IS FROM NRSR (NONRESIDENT SALE OF REAL ESTATE)

14

15.

Payments (add lines 12 through 14; must match total on Schedule C)

15

16.

Overpayment previously refunded or credited (amended return only)

16

17.

TOTAL PAYMENTS (subtract line 16 from line 15)

17

18.

Tax Due – If line 17 is smaller than line 11, enter amount owed. If line 17 is larger

 

than line 11 skip to Line 22

18

19.

Interest for late payment

19

20.

Additions to tax for late fi ling and/or late payment

20

21.

Total Due with this return (add lines 18 through 20)

 

 

Make check payable to West Virginia State Tax Department

21

22.

Overpayment (Line 17 less line 11)

22

23.

Amount of line 22 to be credited to next year’s tax

23

24.

Amount to be refunded (line 22 minus line 23)

24

Direct Deposit

CHECKING

SAVINGS

 

of Refund

 

 

 

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

ROUTING NUMBERACCOUNT NUMBER

PLEASE REVIEW YOUR ACCOUNT INFORMATION FOR ACCURACY. INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE.

PLEASE SEE PAGE 3 OF INSTRUCTIONS FOR PAYMENT OPTIONS.

I authorize the State Tax Department to discuss my return with my preparer

YES

NO

Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.

 

Signature of Officer/Partner or Member

Print name of Officer/Partner or Member

 

 

 

 

 

 

 

Date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Title

Email

 

 

 

 

 

 

 

Business Telephone #

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Signature of paid preparer

Print name of Preparer

 

 

 

 

 

 

 

Date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Firm’s name and address

Preparer’s Email

 

 

 

 

 

 

 

Preparer’s Telephone #

 

 

MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TAX ACCOUNT ADMINISTRATION DIVISION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PO BOX 11751

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHARLESTON WV 25324-1751

 

*B54201902W*

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-2-

B

5

4

2

0

1

9

0

2

W

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SCHEDULE

A

SPF-100 W

Income/Loss Modifi cations to

2019

Federal Pass-Through Income

1.

.........Income/Loss: S Corporation use Federal Form 1120S; Partnership use Federal Form 1065

1

2.

Other income: S Corporation use Federal Form 1120S, Schedule K,; Partnership use Federal

 

2

 

Form 1065, Schedule K

 

 

3.

Other expenses/deductions: S Corporation use Federal Form 1120S, Schedule K; Partnership

 

3

 

use Federal Form 1065, Schedule K

 

 

 

 

 

 

 

4.

TOTAL FEDERAL INCOME: Add lines 1 and 2 minus line 3 – Attach federal return

4

 

 

 

 

 

5.

Modifi cations Increasing Federal Income (Schedule B, Line 6)

 

 

5

 

 

 

 

 

6.

Modifi cations decreasing Federal Income (Schedule B, Line 12)

 

 

6

7.

Modifi ed Federal S Corporation/Partnership income (sum of lines 4 plus line 5 minus line 6)

 

7

 

Wholly WV Entity go to line 13. Multistate Entity continue to line 8.

 

 

8.

Total nonbusiness income allocated everywhere from Form SPF-100APT, Schedule A-1, Column 3, Line 9

8

 

 

 

 

 

9.

Income subject to apportionment (line 7 less line 8)

 

 

9

10.

West Virginia apportionment factor (Round to 6 decimal places)

 

 

 

 

 

 

 

from SPF-100APT Schedule B, Part 1, line 8; or,

10

.

 

 

if applicable, from SPF-100APT Schedule B, Part 2, Column 3;

 

 

............................or SPF-100APT Schedule B, Part 3, Column 3

 

 

11

11.

Multistate S Corporation/Partnership’s apportioned income (line 9 multiplied by line 10)

 

 

 

 

 

12.

Nonbusiness income allocated to West Virginia. From Form SPF-100APT, Schedule A-2, line 9 ..

12

13.

West Virginia income (wholly WV entities enter amount from line 7; multistate entities add lines

 

13

 

11 and line 12). You must complete Schedule SP

 

 

 

 

 

 

 

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

*B54201903W*

B 5 4 2 0 1 9 0 3 W

 

 

SCHEDULE

 

MODIFICATIONS TO FEDERAL S CORPORATION

 

 

 

 

 

 

 

 

 

B

W

AND PARTNERSHIP INCOME

2019

 

 

 

SPF-100

 

 

Adjustments Increasing

 

1.

Interest or dividend income on federal obligations which is exempt from federal tax but subject

 

 

to state tax

1

2.

Interest or dividend income on state and local bonds other than bonds from West Virginia sources

2

3.

Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax

3

4.

Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject

 

 

to state tax

4

5.

Other:

5

 

TOTAL INCREASING ADJUSTMENTS

 

6.

(Add lines 1 through 5; enter here and on Schedule A, line 5)

6

 

Adjustments Decreasing

 

7.

Interest or dividends received on Unitied States or West Virginia obligations included in federal

 

 

adjusted gross income but exempt from state tax

7

8.

Refunds of state and local income taxes received and reported as income to the IRS

8

9.

Qualifi ed Opportunity Zone business income

9

10.

Other:

10

11.

Allowance for governmental obligations/obligations secured by residential property

 

 

(Complete Schedule B-1)

11

12.

TOTAL DECREASING ADJUSTMENTS

 

 

(Add lines 7 through 11; enter here and on ScheduleA, line 6)

12

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

Schedule B-1

ALLOWANCE FOR GOVERNMENTAL OBLIGATIONS/OBLIGATIONS SECURED BY RESIDENTIAL PROPERTY (§11-24-6(f))

1.Federal obligations and securities...................................................................................................

2.Obligations of WV and political subdivisions of WV.......................................................................

3.Investments or loans primarily secured by mortgages or deeds of trust on residential property located in WV.................................................................................................................................

4.Loans primarily secured by a lien or security agreement on a mobile home or double-wide located in WV.................................................................................................................................

5.TOTAL (add lines 1 through 4).......................................................................................................

6.Total assets as shown on Schedule L, Federal Form 1120S or Federal Form 1065......................

7. Line 5 divided by line 6 (round to 6 decimal places)

7

8.ADJUSTED INCOME.

(Add schedule A line 4 and Schedule B line 6. Subtract the sum of Schedule B lines 7 through 10 )

9.ALLOWANCE (line 7 x line 8, disregard sign) Enter here and on Schedule B line 11 ...................

1

2

3

4

5

6

8

9

.00

.00

.00

.00

.00

.00

.00

.00

*B54201904W*

B 5 4 2 0 1 9 0 4 W

 

 

SCHEDULE

 

REPORTABLE ENTITIES

 

 

 

 

C

W

& SCHEDULE OF TAX PAYMENTS

2019

 

 

 

SPF-100

 

If the number of entities to be reported on Schedule C exceeds 10, you must import the spreadsheet through www.MyTaxes.WVtax.

NAME OF

ENTITY

FEIN

DATE OF

PAYMENT

MM

DD

YYYY

 

 

 

TYPE:

WITHHOLDING, ESTIMATED, EXTENSION, OTHER PMTS OR PRIOR YEAR CREDIT

AMOUNT OF PAYMENT

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

.00

 

 

 

 

 

 

 

 

.00

 

 

TOTAL (AMOUNT MUST AGREE WITH AMOUNT ON SPF-100, LINE 15)

.00

 

SCHEDULE

D SCHEDULE OF REPORTABLE ENTITIES 2019

SPF-100

If the number of entities to be reported on Schedule D exceeds 10, you must import the spreadsheet through www.MyTaxes.WVtax.

Disregarded entities will be filing under the parents West Virginia account number.

NAME OF

ENTITY

FEIN

PARENT NAME

PARENT FEIN

EXPLANATION

*B54201905W*

B 5 4 2 0 1 9 0 5 W

REV 5-19

W SUMMARY OF TAX CREDITS 2019

SPF-100TC

 

ENTITY NAME

FEIN

This form is to be used by S Corporations and Partnerships to summarize the tax credits that are allocable to their shareholders/partners. Both this summary form and the appropriate credit calculation schedule(s) or form(s) must be attached to your return in order to claim a tax credit. The S Corporation or Partnership must complete an allocation schedule for each tax credit claimed. These allocations will be reported on their K-1 or K-1C. If you are claiming the Neighborhood Investment Program Credit you are no longer required to enclose the WV/NIPA-2 credit schedule with your return. You must maintain the schedule in your files.

 

TAX CREDITS

 

CREDIT CALCULATED ON APPROPRIATE

AVAILABLE TAX CREDIT FOR CURRENT YEAR

THE TOTAL AMOUNT OF CREDIT CANNOT EXCEED

SCHEDULE

 

 

THE TAX LIABILITY FOR THAT TAX

 

 

 

 

 

 

 

 

1.

Economic Opportunity Tax Credit

1

 

 

 

(§11-13Q) Schedule WV/EOTC-1and EOTC-A

.00

.00

2.

Environmental Agricultural Equipment Tax Credit

2

 

 

 

(§11-13k) Form WV/AG-1

.00

.00

3.

West Virginia Neighborhood Investment Program Credit

3

 

 

 

(§11-13J) Form WV/NIPA-2

.00

.00

4.

Apprentice Training Tax Credit

4

 

 

 

(§11-13w) Schedule WV/ATTC-1

.00

.00

5.

Film Industry Tax Credit

5

 

 

 

(§11-13x) Schedule WVFIIA-TCS

.00

.00

6.

Alternative Fuel Tax Credit

 

 

 

6

 

 

 

(§11-6d) Schedule AFTC-1

.00

.00

7.

Innovative Mine Safety Technology Tax Credit

 

 

 

7

 

 

 

(§11-13BB) Schedule IMSTTC-1

.00

.00

8.

Historic Rehabilitated Buildings Investment Credit

8

 

 

 

(§11-24-23a) Schedule RBIC and RBIC-A

.00

.00

9.

West Virginia Military Incentive Credit

9

 

 

 

(§11-24-12) Schedule J

.00

.00

10.

Farm to Food Bank Tax Credit

10

 

 

 

(§11-13DD)

.00

.00

11.

TOTAL CREDITS

11

 

 

 

add lines 1 through 10

.00

.00

*B54201906W*

B 5 4 2 0 1 9 0 6 W

 

 

SPF-100APT

ALLOCATION AND APPORTIONMENT

2019

 

 

 

 

 

 

 

 

REV 5-19

W FOR MULTISTATE BUSINESSES

 

 

 

 

 

This form is used by entities that are subject to tax in more than one state to allocate and ap-

FEINportion their income to the State of West Virginia. Complete and attach to Form SPF-100. See instructions for information on APT Schedules A1, A2, and B, Part 1, 2, & 3.

 

 

APT SCHEDULE A1 EVERYWHERE

 

 

ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7)

TYPES OF ALLOCABLE INCOME

Column 1

Column 2

Column 3

GROSS INCOME

RELATED EXPENSES

NET INCOME

 

 

1.

Rents

.00

.00

.00

 

 

 

 

 

2.

Royalties

.00

.00

.00

 

 

 

 

 

3.

Capital gains/losses

.00

.00

.00

 

 

 

 

 

4.

Interest

.00

.00

.00

 

 

 

 

 

5.

Dividends

.00

.00

.00

 

 

 

 

 

6.

Patent/copyright royalties

.00

.00

.00

7.

Gain – sale of natural resources

 

 

 

.00

.00

.00

 

(IRC Sec. 631 (a)(b))

8.

Income from nonunitary sources

 

 

.00

 

reported on the schedule K-1

 

 

9.

Nonbusiness income/loss

 

 

.00

Sum of lines 1 through 8, of column 3. Enter total of Column on SPF-100 Schedule A, Line 8

 

 

 

 

 

 

APT SCHEDULE A2 WEST VIRGINIA

 

 

ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7)

TYPES OF ALLOCABLE INCOME

Column 1

Column 2

Column 3

GROSS INCOME

RELATED EXPENSES

NET INCOME

 

 

1.

Rents

.00

.00

.00

 

 

 

 

 

2.

Royalties

.00

.00

.00

 

 

 

 

 

3.

Capital gains/losses

.00

.00

.00

 

 

 

 

 

4.

Interest

.00

.00

.00

 

 

 

 

 

5.

Dividends

.00

.00

.00

 

 

 

 

 

6.

Patent/copyright royalties

.00

.00

.00

7.

Gain – sale of natural resources

 

 

 

.00

.00

.00

 

(IRC Sec. 631 (a)(b))

8.

Income from nonunitary sources

 

 

.00

 

reported on the schedule K-1

 

 

 

 

 

 

 

9.

Net nonbusiness income/loss allocated to West Virginia

 

.00

 

Sum of lines 1 through 8, column 3. Enter on SPF-100 Schedule A, Line 12

.....................................................

*B54201907W*

B 5 4 2 0 1 9 0 7 W

(SPF-100APT)W

FEIN

FAILURE TO COMPLETE

SPF-100APT, SCHEDULE B WILL RESULT

IN 100% APPORTIONMENT TO WV

APT SCHEDULE B

APPORTIONMENT FACTORS FOR MULTISTATE S CORPORATIONS/PARTNERSHIPS (§11-24-7)

PART 1 – REGULAR FACTOR

LINES 1 & 2: Divide Column 1 by Column 2 and enter six (6) digit decimal in column 3.

LINE 5: Column 1 – Enter line 3. Column 2 – line 3 less line 4. Divide column 1 by column 2 and enter six (6) digit decimal in column 3.

 

 

Column 1

 

Column 2

Column 3

 

 

West Virginia

 

Everywhere

Decimal Fraction (6 digits)

1.

Total Property

 

.00

.00

.

 

2.

Total Payroll

 

.00

.00

.

 

3.

Total sales

 

.00

.00

 

 

4.

Sales to purchasers in a state where

 

 

 

 

 

 

 

.00

 

 

 

you are not taxable

 

 

 

 

5.

Adjusted sales

 

.00

.00

.

 

6.

Adjusted sales (enter line 5 again)

 

.00

.00

.

 

 

 

 

 

 

 

 

7.

TOTAL: add Column 3, Lines 1, 2, 5, and 6

 

.

 

8.

APPORTIONMENT FACTOR – Line 7 divided by the number 4, reduced by the number of factors showing

 

 

 

 

 

zero in column 2, lines 1, 2, 5, and 6. Enter six (6) digits after the decimal. Enter on SPF-100, Schedule A, line 10

.

 

 

 

 

 

 

 

 

PART 2 – MOTOR CARRIER FACTOR (§11-24-7A)

Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3

Enter on SPF-100, Schedule A, line 10

VEHICLE MILEAGE

Column 1

Column 2

Column 3

West Virginia

Everywhere

Decimal Fraction (6 digits)

 

 

.

 

 

 

PART 3 – FINANCIAL ORGANIZATION FACTOR (§11-24-7B)

Divide Column 1 by Column 2 and enter six (6) digit decimal in column 3

Enter on SPF-100, Schedule A, line 10

GROSS RECEIPTS

Column 1

Column 2

Column 3

West Virginia

Everywhere

Decimal Fraction (6 digits)

.00

.00

.

 

 

 

*B54201908W*

B 5 4 2 0 1 9 0 8 W

 

 

 

SCHEDULE

SUMMARY OF K-1 SHAREHOLDERS/PARTNERS OWNERSHIP

2019

 

 

 

 

 

 

 

SPF-100 W

 

AND COMPUTATION OF WITHHOLDING TAX

 

 

 

 

SP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(A)

 

(B)

(C) CHECK ONLY ONE

(D)

(E)

 

(F)

(G)

 

 

 

SHAREHOLDER/

 

SSN/FEIN

1

 

2

 

3

 

4

PERCENTAGE

WV DISTRIBUTIVE

 

TAX WITHHELD FOR

TAX WITHHELD FOR

 

 

 

 

 

 

 

 

 

 

 

 

WVRESIDENT

 

NONRESIDENT COMPOSITE

 

NONRESIDENT

 

NRW-4or TAXEXEMPT

 

 

 

 

PARTNER NAME

 

 

 

 

 

OF OWNERSHIP

INCOME

 

NONRESIDENT

OTHER NONRESIDENT

 

 

 

◄ Mark if a single shareholder/

 

 

 

 

 

 

 

 

to the sixth decimal place

 

 

COMPOSITE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

partner has 100% ownership

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

 

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

 

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

 

 

 

 

 

 

 

 

 

 

0.

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page totals

 

 

 

 

 

 

 

 

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SP Schedule Grand Total

 

 

 

 

 

 

 

 

 

.00

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxpayers reporting more than twelve (12) shareholders/partners must upload the import spreadsheet electronically at www.mytaxes.wvtax.gov.

Transfer Total of Column F to line 7 (Withholding column) of SPF-100

Transfer Total of Column G to line 8 (Withholding column) of SPF-100

TOTALS FOR ALL PAGES OF SCHEDULE SP MUST BE REPORTED ON THE FIRST PAGE “SP SCHEDULE GRAND TOTAL” LINE.

FEIN

Total WV Income

 

 

*B54201909W*

B 5 4 2 0 1 9 0 9 W

SPF-100EXT

W Extension of Time to File Information Returns 2019

REV 5-19

FEIN

EXTENDED DUE DATE

TAX YEAR

BEGINNING

MM

DD

YYYY

ENDING

MM

DD

YYYY

BUSINESS NAME AND ADDRESS

TYPE OF BUSINESS

(CHECK ONLY ONE)

Partnership Filing Form SPF-100

S Corporation Filing Form SPF-100

Contact Person

Contact Phone #

1.Nonresident Withholding Tax....................................................

2.Nonresident Composite Withholding Tax..................................

3.Less Prior Year Credit and Estimated Payment .......................

4.Balance Due..............................................................................

1

2

3

4

.00

.00

.00

.00

NOTE: This form is to be used for requesting an extension of time to fi le the S Corporation or Partnership Income Tax Return and for making an extension payment for the pass-through entity’s nonresident withholding tax or their Nonresident Composite account. This form is not a substitute for fi ling annual tax returns.

WHO MAY FILE: Any S Corporation or Partnership needing an extension of time to fi le the West Virginia Income Tax Return (Form SPF-100) and expecting to owe tax must fi le Form SPF-100EXT. Any taxpayer granted an extension of time to fi le a federal return is granted the same extension of time to fi le their West Virginia return. An extension of time for filing does not extend the time for payment. To avoid interest and additions to tax for late payment, use this return to make an extension payment pending the fi ling of your annual return.

PAYMENT OF NONRESIDENT WITHHOLDING TAX: West Virginia tax law (Code §11-21-71a) requires S Corporations and Partnerships to withhold income tax on distributions of West Virginia source income (whether actual or deemed distributions) to nonresident shareholders and partners. The withholding tax rate is 6.5%.

The nonresident withholding tax is due and payable with this request. You must remit by the unextended due date 90% of the nonresident withholding tax due for the taxable year or 100% of the tax paid for the prior taxable year, if the prior tax year was a full 12 months and tax was paid. If the balance due on your annual return is paid by the last day of your extension and the amount due is 10% or less of the tax due for the taxable year, no additions to tax will be imposed on the balance remitted. Overpayments may be refunded or credited to next year’s withholding.

WHEN TO FILE: An S Corporation’s annual West Virginia Income Tax return is due on or before the fi fteenth day of the third month following the close of the taxable year. A Partnership’s annual West Virginia Income Tax return is due on or before the fi fteenth day of the third month following the close of the taxable year.

CLAIMING OF EXTENSION PAYMENT: A tentative payment made by fi ling Form SPF-100EXT must be claimed on line 13 of your West Virginia Income Tax return (Form SPF-100).

Make check payable and remit to:

West Virginia State Tax Department

Tax Account Administration Division

PO Box 11751

Charleston, WV 25339-1751

*B54201910W*

B 5 4 2 0 1 9 1 0 W

K-1

REV 5-19

FROM SP

Schedule of WV Partner/Shareholder/Member/Beneficiary

2019

 

Income, Loss, Modification, Credits, and Withholding

BEGINNING

TAXABLE YEAR OF ORGANIZATION

 

 

 

ENDING

 

 

MM

DD

YYYY

MM

DD

YYYY

ORGANIZATION NAME (please type or print)

NAME OF PARTNER/SHAREHOLDER/MEMBER/BENEFICIARY

STREET or POST OFFICE BOX

STREET or POST OFFICE BOX

CITY

STATE

ZIP

CITY

STATE

ZIP

WEST VIRGINIA IDENTIFICATION NUMBER

FEDERAL IDENTIFICATION NUMBER

FEIN

WV IDENTIFICATION NUMBER

CHECK ONE:

S Corporation

Limited Liability Company

Partnership

 

Fiduciary

INCOME

1.

Income subject to withholding for nonresident as reported on

$

 

organization’s S Corporation, Partnership or Fiduciary Return

 

 

2.

Amount of West Virginia income tax withheld (see instructions)

$

 

PERCENTAGE OF OWNERSHIP

 

 

 

 

.00

.00

%

 

 

1

1.

Distributive pro rata share of income allocable to West Virginia

 

 

ADDITIONS

 

2.

Interest or dividend income on federal obligations which is exempt from federal tax but

2

 

subject to state tax

 

3.

Interest or dividend income on state and local bonds other than bonds from West Virginia

3

 

sources

 

4.Interest on money borrowed to purchase bonds earning income exempt from West 4 Virginia tax.........................................................................................................................

5.Any amount not included in federal income that was an eligible contribution for the 5 Neighborhood Investment Program Tax Credit.................................................................

 

 

6

6.

Other Income deducted from federal adjusted gross income but subject to state tax

 

 

SUBTRACTIONS

 

7.

Interest or dividends received on United State or West Virginia obligations included in

7

 

federal adjusted gross income but exempt from state tax

 

 

 

8

8.

Refunds of state and local income taxes received and reported as income to the IRS....

 

9.Other income included into federal adjusted gross income but excluded from state 9 income tax.........................................................................................................................

10. Allowance for governmental obligations secured by residential property

10

 

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

*B54201911W*

B 5 4 2 0 1 9 1 1 W

 

 

 

NAME

 

 

 

FEIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CREDITS ALLOCABLE TO PARTNER/SHAREHOLDER/MEMBER

 

 

 

11.

Economic Opportunity Tax Credit

 

11

.00

12.

Environmental Agricultural Equipment Tax Credit

 

12

.00

13.

WV Neighborhood Investment Program Credit

 

13

.00

14.

Apprentice Training Tax Credit

 

14

.00

15.

Film Industry Investment Tax Credit

 

15

.00

16.

Alternative Fuel Tax Credit

 

16

.00

17.

Innovative Mine Safety Tax Credit

 

17

.00

18.

Historic Rehabilitated Buildings Tax Credit

 

18

.00

19.

West Virginia Military IncentiveTax Credit

 

19

.00

20.

Farm to Food Bank Tax Credit

20

.00

ADDITIONAL INFORMATION

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

*B54201912W*

B 5 4 2 0 1 9 1 2 W

West Virginia Schedule K-1

General

The partners, members, or shareholders of any pass-through entity are liable for tax on their share of the income, whether or not distributed, and must include their share on the individual income tax return.

West Virginia Schedule K-1 provides a reporting mechanism for a pass through entity to report the distributive share of gains, losses, modifications and credits of owners (i.e. partners, shareholders, members, etc.) Additionally, it is the reporting mechanism for any withholding required to be performed on nonresident owners.

This form should be used for any owner that is not a “C” Corporation. The Schedule K-1C should be used for any owner that is a “C” Corporation.

Withholding

The upper half of the first page includes information concerning the entity reporting the information (including the name, address, identification number and type), information concerning the owner to which this information statement relates (including the name, address, and identification number) and a withholding statement.

Line 1- Line 1 of this section should include the distributive share of income for a nonresident owner.

Line 2 – Line 2 of this section should include the amount withheld for the nonresident owner.

Distributive share

The lower half and second page will include the owners distributive share of items of gain, loss, modification and credit applicable to the owner.

Line 1- Line 1 of this section should include the distributive share of income for a resident owner regardless of source. This should be similar to the income reported on the Federal Schedule K-1 that qualifies as federal adjusted gross income.

Lines 2 through 10- These lines reflect the distributive share of modifications available to the owner reported on the entities Schedule B.

Lines 11 through 20 – These lines reflect the distributive share of tax credits available to the owner reported on the entities Schedule SPF-100TC.

Report by Owners – The WV Schedule K-1 should be provided to all owners that are not “C” Corporations. All such owners must file a WV tax return that includes all WV Schedule K-1’s provided to the owner. Include your share of the partnership’s income or (loss), credits, deductions, etc., as shown by your Schedule K-1 on your West Virginia income tax return for the year in which the tax year of the entity ends.

Special Rule for Pass through entities:

Pass through entity owners of pass through entities should allocate income received from a pass-through entity unless such entities are engaged in a unitary business. If a unitary relationship exists, a pass-through entity owner of a pass through entity may reapportion its WV income, including the appropriate factors of the subsidiary.

"From SP" checked - Information only K-1

When the entity listed in "Organization Name" submits the K-1 for information purposes, the entity must check the "From SP" box and include the "PARTNER/SHAREHOLDER/MEMBER/BENEFICIARY" on Schedule SP.

K-1C

REV 5-19

Schedule of WV Partner/Shareholder/Member/Beneficiary Information

FROM SP for Corporations Subject to Corporate Income Tax 2019

BEGINNING

MM/DD/YYYY

TAXABLE YEAR OF ORGANIZATION

ENDING

MM/DD/YYYY

ORGANIZATION NAME (please type or print)

NAME OF PARTNER/SHAREHOLDER/MEMBER/BENEFICIARY

STREET or POST OFFICE BOX

STREET or POST OFFICE BOX

CITY

STATE

ZIP

CITY

STATE ZIP

WEST VIRGINIA IDENTIFICATION NUMBER

FEDERAL IDENTIFICATION NUMBER

FEIN

WV IDENTIFICATION NUMBER

CHECK

 

 

 

1. Income subject to withholding for nonresident as reported on

$

ONE:

 

 

S Corporation

 

organization’s S Corporation, Partnership or Fiduciary Return

 

 

 

 

 

 

 

 

Limited Liability Company

2. Amount of West Virginia income tax withheld (see instructions)

$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Partnership

 

Fiduciary

 

PERCENTAGE OF OWNERSHIP

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INCOME

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Distributive pro rata share of income allocable to West Virginia

1

 

 

 

 

 

 

ADDITIONS

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

Interest or dividend income on federal obligations which is exempt from federal tax but

2

 

 

 

subject to state tax

 

 

 

 

 

3.

Interest or dividend income on state and local bonds other than bonds from West Virginia

3

 

 

 

sources

..............................................................................................................................

 

 

 

 

 

 

 

4.

Interest on money borrowed to purchase bonds earning income exempt from West

4

 

 

 

Virginia tax

 

 

 

 

 

5.

Any amount not included in federal income that was an eligible contribution for the

5

 

 

 

Neighborhood Investment Program Tax Credit

 

 

 

6.

Other Income deducted from federal adjusted gross income but subject to state tax

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

Federal depreciation/amortization for WV water/air pollution conrol facilities

7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

Unrelated business taxable income of a corporation exempt from federal tax

8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

Add back expenses for certain REIT’s and RIC’s

 

9

 

 

 

 

 

 

SUBTRACTIONS

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

Interest or dividends received on United State or West Virginia obligations included in

10

 

 

 

federal adjusted gross income but exempt from state tax

 

 

 

11.

Refunds of state and local income taxes received and reported as income to the IRS

11

 

 

 

 

 

12.

Other income included into federal adjusted gross income but excluded from state

 

 

 

12

 

 

 

income tax

 

 

 

 

 

13.

Salary expense not allowed on federal return due to claiming the federal jobs credit

13

 

 

 

 

 

 

 

 

 

 

 

14.

Cost of WV water/air pollution control facilities

14

 

 

 

*B30201915W*

15.Allowance for governmental

 

 

 

 

 

 

 

 

by residential property

 

 

 

 

 

 

 

 

 

 

 

obligations/obligations secured

15

 

 

.00

.00

%

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

B 3 0 2 0 1 9 1 5 W

 

NAME

FEIN

CREDITS ALLOCABLE TO PARTNER/MEMBER/SHAREHOLDER

16.

Economic Opportunity Tax Credit

16

17.

Manufacturing Investment Tax Credit (§11-13S)

17

18.

Historic Rehabilitated Buildings Investment Credit

18

19.

West Virginia Neighborhood Investment Program Credit

19

20.

Environmental Agricultural Equipment Tax Credit

20

21.

Electric, Gas, and Water Utilities Rate Reduction Credit

21

22.

Telephone Utilities Rate Reduction Credit

22

23.

West Virginia Military Incentive Credit

23

24.

Apprentice Training Tax Credit

24

25.

Film Industry Tax Credit

25

26.

Manufacturing Property Tax Adjustment Credit

26

27.

Alternative Fuel Tax Credit

27

28.

Innovative Mine Safety Technology Tax Credit

28

29.

Farm to Food Bank Tax Credit

29

ADDITIONAL INFORMATION

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

.00

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

________________________________________________________________________________

*B30201916W*

B 3 0 2 0 1 9 1 6 W

West Virginia Schedule K‐1C

General

The partners, members, or shareholders of any pass-through entity are liable for tax on their share of the income, whether or not distributed, and must include their share on the individual income tax return.

West Virginia Schedule K-1C provides a reporting mechanism for a pass-through entity to report the distributive share of gains, losses, modifications and credits of owners that are treated as “C” Corporations and are thereby subject to the WV income tax. The Schedule K-1 should be used for any owner that is not a “C” Corporation (including individuals, partnerships, LLC’s, and “S” Corporations).

Withholding

The upper half of the first page includes information concerning the entity reporting the information (including the name, address, identification number and type), information concerning the owner to which this information statement relates (including the name, address, and identification number) and a withholding statement.

Line 1- Line 1 of this section should include the distributive share of income for a nonresident owner. Line 2 – Line 2 of this section should include the amount withheld for the nonresident owner.

Distributive share

The lower half and second page will include the owners distributive share of items of gain, loss, modification and credit applicable to the owner.

Line 1- Line 1 of this section should include the distributive share of income for an owner.

Lines 2 through 15- These lines reflect the distributive share of modifications available to the owner reported on the entities Schedule B.

Report Line 15 on CNF-120 Schedule B, Line 22

Lines 16 through 29 – These lines reflect the distributive share of tax credits available to the owner reported on the entities Schedule CNF-120TC.

Report by Owners – The WV Schedule K-1C should be filed with the corporation net income tax return of the corporate owner of a pass-through entity. All income reported on the K-1C should be income allocated to WV.

"From SP" checked - Information only K-1C

When the entity listed in "Organization Name" submits the K-1C for information purposes, the entity must check the "From SP" box and include the "PARTNER/SHAREHOLDER/MEMBER/BENEFICIARY" on Schedule SP.

NRW-2

REV 5-19

FROM SP

Statement of West Virginia Income Tax

2019

Withheld for Nonresident Individual or Organization

 

Read Instructions

ORGANIZATION NAME AND MAILING ADDRESS

NONRESIDENT’S NAME AND MAILING ADDRESS

Name (please type or print)

Name (please type or print)

 

 

Street or Post Office Box

Street or Post Office Box

City

 

 

 

 

 

State

Zip

City

State

Zip

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

West Virginia Identifi cation Number

 

 

Federal Identifi cation Number

Social Security Number

West Virginia Identifi cation Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check one:

 

 

 

 

 

 

1.

Income subject to withholding for nonresident as reported on

$

 

 

 

 

 

 

 

 

 

 

 

 

 

organization’s S Corporation, Partnership or Fiduciary Return

 

 

 

Trust

 

 

Estate

 

S-Corp

 

Partnership

 

 

 

 

 

 

 

 

 

 

 

 

2.

Amount of West Virginia income tax withheld and refunded

$

 

 

 

 

 

 

 

 

 

 

 

 

 

(see instructions)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxable Year of Organization

 

 

 

 

Beginning

 

 

 

 

 

 

 

 

 

Ending

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MM

 

 

DD

 

 

YYYY

MM

 

DD

 

YYYY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TO BE FILED IN THE ABSENCE OF FORM WV/NRW-4, WEST VIRGINIA NONRESIDENT INCOME TAX AGREEMENT

*P35201906W*

P 3 5 2 0 1 9 0 6 W

INSTRUCTIONS

Who Must File: Every partnership, S corporation, estate or trust (“organization”) deriving income or gain from West Virginia sources must complete Form WV/NRW-2 for each NONRESIDENT partner, shareholder, or benefi ciary, (“Nonresident Distributee”) who received distributions (actual or deemed) of West Virginia source income or gain from such Organization unless the Organization shows on its Schedule K-1’s for Nonresident Distributees (or as an attachment thereto) the information required by the Tax Commissioner. A corporate partner or benefi ciary is a nonresident when its commercial domicile is located outside West Virginia.

When and Where to File: Form WV/NRW-2 and remittance must accompany the Organization’s West Virginia income tax return when it is fi led. Partnerships/S corporations mail returns to West Virginia State Tax Department, PO Box 11751, Charleston, WV 25339-1751. Trusts mail returns to West Virginia State Tax Department, PO Box 1071, Charleston, WV 15324-1071. This form may be copied or a facsimile made and distributed as follows: (1) one copy to be attached to the Organization’s West Virginia tax return, (2) one copy for the Organization’s records, and (3) two copies must be furnished to each nonresident distributee from whom West Virginia income tax is withheld.

Amount of Withholding: The withholding tax rate is 6.5% of the amount subject to withholding.

Nonresident Distributees: The Nonresident individual named on this Form WV/NRW-2 is required to fi le a West Virginia Personal Income Tax Return (Form IT-140) with this Department by mailing it to PO Box 1071, Charleston, WV 25324-1071. The amount entered on line 2, Form WV/NRW-2, is allowed as a credit against the individual’s West Virginia personal income tax liability for the taxable year and should be claimed as West Virginia income tax withheld. Attach a copy of Form WV/NRW-2 to the Form IT-140 in the space provided for attaching the Federal withholding form, Federal Form W-2.

If the Nonresident is an entity taxable as a corporation, it is required to fi le a West Virginia Corporation Net Income/Business Franchise Tax Return (WV/CNF-120) with the Department by mailing it to PO Box 1202, Charleston, WV 25324-1202. The amount entered on Line 2, Form WV/NRW-2, is allowed as a credit against the corporation’s West Virginia corporation net income tax liability and should be claimed as estimated tax paid. Attach a copy of WV/NRW-2 to the Form WV/CNF-120.

Taxable Years: If the Nonresident Distributee’s taxable year is the same as the taxable year of the Organization, the Distributee is required to report the income and claim withholding on the Distributee’s annual West Virginia income tax return for that taxable year. If the taxable years are diff erent, the Distributee reports the income and claims withholding tax credit on the Distributee’s annual West Virginia income tax return fi led for the taxable year during which the Organization’s taxable year ended. A copy of this form must be attached to the Distributee’s annual return.

WV-100V

2019

West Virginia

Income Tax for S Corporations & Partnerships

REV. 05-19

Electronic Payment Voucher & Instructions

 

 

 

Do I need to use a payment voucher?

1.If your partnership or S corporation owes tax on its return, send the payment voucher to us with your payment. You must pay the amount owed by the 15th day of the third month after your year end to avoid interest and penalties.

2.If your return shows a refund or no tax due, there is no need to use the payment voucher.

3.You may be required to submit this payment electronically. To see if you are required to pay electronically, please visit our website at tax.wv.gov.

How do I prepare my payment?

1.Make your check or money order payable to the West Virginia State Tax Department. Do not send cash!

2.If your name and address are not printed on your check or money order, write them on it.

3.Write your FEIN, daytime phone number, and “2019 Form WV-100V” on your payment.

How do I prepare my payment voucher?

1.Enter your FEIN in the fi rst block.

2.Enter the period ending date in the second box.

3.Enter your name(s) and address on the last three lines.

4.Mark the Amended box if payment is associated with an amended tax return to ensure the proper direction and processing. Failure to do so could result in the assessment of late payment penalties.

How do I send my payment and the payment voucher?

1.Detach the payment voucher by cutting along the dotted line.

2.DO NOT attach the payment voucher or your payment to your return or to each other.

3.Mail your payment and payment voucher to the following address:

West Virginia State Tax Department

Tax Account Administration Division

PO Box 3839

Charleston, WV 25338-3839

REV 05-19

WV–100V

STATE OF WEST VIRGINIA

EPV 2019

INCOME TAX FOR S CORPORATIONS AND PARTNERSHIPS

type

 

 

 

 

 

 

 

AMOUNT OF PAYMENT

 

FEIN

 

 

 

 

 

 

 

 

 

 

Amended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Period

 

 

 

 

 

$_________________________________________

or

 

 

 

 

 

 

 

Ending

 

 

 

 

 

 

print

 

 

 

 

 

 

 

Do not send cash! Make your check or money order

 

 

 

 

 

 

 

 

 

 

 

 

payable to the West Virginia State Tax Department and

Name of Business

 

 

 

 

 

 

 

 

 

 

 

write your account number and “2019 Form WV-100V”

Please

 

 

 

 

 

 

 

on your check or money order Mail your payment to:

Mailing Address

 

 

 

 

West Virginia State Tax Department

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax Account Administration Division

City

State

 

 

Zip Code

P.O. Box 3839

 

 

 

 

 

 

 

 

Charleston, WV 25338-3839

 

 

 

 

 

 

 

 

 

NOTE: Electronic fi lers must inform taxpayers that full payment of taxes due must

be submitted on or before the 15th day of the 3rd month after the close of the taxable *B54021901W* year for partnerships and S corporations.

B 5 4 0 2 1 9 0 1 W

How to Edit Form Spf 100 Online for Free

Creating the spf 100 form file is easy with this PDF editor. Try out the following steps to create the document instantly.

Step 1: Press the orange "Get Form Now" button on this page.

Step 2: You'll notice all of the actions that you can undertake on your template once you have entered the spf 100 form editing page.

You have to enter the following information so you can fill out the document:

stage 1 to completing wv 2019 spf100

Complete the WEEKFILER, DAYOFWEEKENDING, FISCAL, IFFINALSHORTINITIALRETURN, CEASEDOPERATIONSINWV, CHANGEOFOWNERSHIP, CHANGEOFFILINGSTATUS, MERGER, SUCCESSORFEINOFPREDECESSOR, TECHNICALTERMINATIONS, OTHER, ACTIVITYDESCRIPTION, WHOLLYWVACTIVITY, MULTISTATEACTIVITY, and ANYENTITYYOUOWNOFVOTINGSTOCK fields with any particulars which may be demanded by the platform.

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Within the field talking about NAME, FEIN, Prioryearcarryforwardcredit, thanlineskiptoLine, and Interestforlatepayment, you need to note some significant particulars.

Finishing wv 2019 spf100 step 3

The OverpaymentLinelessline, Amounttoberefundedlineminusline, DirectDepositofRefund, CHECKING, SAVINGS, ROUTINGNUMBER, ACCOUNTNUMBER, YES, SignatureofOfficerPartnerorMember, PrintnameofOfficerPartnerorMember, Date, Title, Email, BusinessTelephone, and Signatureofpaidpreparer area should be applied to provide the rights or responsibilities of each party.

step 4 to completing wv 2019 spf100

Look at the areas Firmsnameandaddress, PreparersEmail, and PreparersTelephone and next fill them out.

step 5 to filling out wv 2019 spf100

Step 3: Once you press the Done button, your ready file may be transferred to each of your gadgets or to email given by you.

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