Form Wv Spf 100 – Fill Out and Use This PDF

FINAL

AMENDED

1120S

1065

1

. Percent of nonresidents filing composite personal income tax

1

•

returns (from Schedule SP, Column C, Line 11)

2

. Percent of nonresidents filing nonresident personal income tax

2

•

returns (from Schedule SP, Column D, Line 11)

3

. Income subject to withholding (from Schedule SP, Column G, Line 11)

3

4

. West Virginia income tax withheld for nonresident shareholders/partners

(from Schedule SP, Column H, Line 11)

4

BUSINESS FRANCHISE TAX/WITHHOLDING TAX

5

.

West Virginia taxable capital (Schedule B, Line 16)

5

.00

6

.

West Virginia business franchise tax (Line 5 x

6

.00

0.0041 or $50.00, whichever is greater)

7

. Tax credits (Schedule WV/SPF-100TC, Line 18)

7

.00

..................................................................8 . Adjusted business franchise tax (Line 6 less Line 7)

9 . Combined withholding/business franchise tax (add Line 4 and Line 8)

10

. Prior year carryforward credit

1 0

.00

11

. Tax payments

1 1

.00

12

. Withholding payments

1 2

.00

13

. Amount paid with original return (Amended Return Only)

1 3

.00

14

. Payments (add Lines 10 through 13) Must match total of Schedule of Tax Payments...

15

. Overpayment previously refunded or credited (Amended Return Only)

16

. Total Payments (Line 14 minus Line 15)

17

. Tax Due- If Line 16 is smaller than Line 9, enter amount owed.

If Line 16 is larger than Line 9, enter -0- and skip to Line 22

18

. Interest for late payment

19

. Additions to tax for late filing and/or late payment

20. Penalty for underpayment of business franchise estimated tax

Attach Form WV/SPF-100U - Check if requesting waiver/annualized worksheet used

.................................................................2 1 Total due with this return (add Lines 17 through 20)

Make check payable to West Virginia State Tax Department

...........................2 2 Overpayment (Line 16 less Line 9)

2 2

.00

2 3 Amount of Line 22 to be credited to next year’s tax

2 3

.00

.............................2 4 Amount of Line 22 to be refunded

2 4

.00

8

.00

9

.00

1 4

.00

1 5

.00

1 6

.00

1 7

.00

1 8

.00

1 9

.00

2 0

.00

2 1

.00

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 and K-1, supplemental income;

2

Partnership use Federal Form 1065, Schedule K and K-1 supplemental income

3

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

3

Form 1065, Schedule K

4

. TOTAL FEDERAL INCOME: Add Lines 1 and 2 minus Line 3 - Attach federal return

4

5

. Net modifications to federal income (from Schedule A-1, Line 21 or Schedule A-2, Line 24)

5

6

. Modified federal income (sum of Lines 4 and 5). Wholly WV business go to Line 12; Multistate Corporation

6

go to Line 7. Modified federal Partnership income (sum of Lines 4 and 5), go to Line 8

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

7

.Total nonbusiness income allocated everywhere: S CORPORATION ONLY use Form WV/SPF-100APT,

7

Schedule A1, Column 3, Line 8

8

. Income subject to apportionment (Line 6 less Line 7)

8

9

. West Virginia apportionment factor: (Round to 6 decimal places) from

WV/SPF-100APT, S Corporation use Schedule B, Line 8; or Part 2, Column 3;

9

•

or Part 3, Column 3; Partnership use Schedule B, Line 8

10

. West Virginia apportioned income (Line 8 multiplied by Line 9) If Line 10 shows a loss, omit Page 1,

Lines 1 through 4. However you must complete Schedule SP. S Corporations complete Lines 11 and 12

1 0

11

. Nonbusiness income allocated to West Virginia; S CORPORATION ONLY. Use Form WV/SPF-100APT,

Schedule A2, Line 12

1 1

12

. West Virginia income (wholly WV S-Corporations enter Line 6: Multistate Corporations add Lines 10 and 11).

If Line 12 shows a loss, omit Page 1, Lines 1 through 4. However, you must complete Schedule SP

1 2

SCHEDULE A-1 - MODIFICATIONS TO FEDERAL PARTNERSHIP INCOME

INCREASING

1 3

13

. Interest income from obligations or securities of any state, or political subdivision other than this state

14

. US Government obligation interest or dividends exempt from federal but not exempt from state tax, less

1 4

related expenses not deducted on federal return

15

. Interest expenses deducted on your federal return on indebtedness to purchase or carry

securities

1 5

exempt from West Virginia income tax

16

. Total increasing modifications - Add Lines 13 through 15

1 6

DECREASING

17

. Interest or dividends from US government obligations, included on your federal return

1 7

18

. US Government obligation interest or dividends subject to federal but exempt from state tax, less related

1 8

expenses

deducted on your federal return

19

. Refund or credit of income taxes or taxes based upon income, imposed by this state or any other jurisdiction,

1 9

included

on your federal

return

20

. Total decreasing modifications - Add Lines 17 through 19

2 0

NET

21

. Net modifications to federal partnership income - Line 16 less Line 20.

Enter here and on Schedule A, Line 5

2 1

TYPE

DIRECT

CHECKING

ROUTING

ACCOUNT

DEPOSIT

NUMBER

NUMBER

OF REFUND

SAVINGS

Paid preparer's signature

Firm's name and address

Date

Preparer phone number

1

.00

2

.00

3

.00

4

.00

5

.00

6

.00

7

.00

8

.00

9

.00

10

.00

11

.00

12

.00

13

.00

14

.00

15

.00

16

.00

17

.00

18

.00

19

.00

20

.00

21

.00

22

.00

Identification Number

MM

DD YEAR

Indicate EFTif

Type: withholding,

year credit

Name of business

West Virginia Account

Date of Payment

estimated,extension,

other pmts or prior

20. Line 18 divided by Line 19 (Round to 6 decimal places)

•