Form Spf 100 – Fill Out and Use This PDF

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Form Spf 100 – Fill Out and Use This PDF

The SPF-100 form is an essential document for S Corporations and Partnerships in West Virginia, aimed at facilitating their state income tax return process for the year 2019. This form comprehensively gathers information on tax periods, entity details, income distribution among residents and non-residents, and modifications to federal income, thereby assisting in the accurate calculation and submission of state taxes. To seamlessly navigate through the requirements and accurately fill out your SPF-100 form, click the button below.

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Form Spf 100 PDF Details

In the world of tax compliance, precision and adherence to regulatory requirements are fundamental. The SPF-100 form serves as a crucial document for S Corporations and Partnerships operating in West Virginia, guiding them through the process of reporting income for the 2019 fiscal year. This extensive form, developed by the West Virginia State Tax Department, encompasses detailed sections ranging from the tax period and entity information to specific financial data meant to provide a comprehensive overview of an entity's fiscal health and operations within the state. Entities must meticulously report their income, modifications to federal pass-through income, details of reportable entities, and tax payments, alongside making crucial disclosures about changes in address, ownership, or business structure. Furthermore, the form delves into the designation of partnership representatives, adhering to the centralized audit regime, and addresses the calculation of West Virginia distributive income for both residents and non-residents. By facilitating a meticulous audit trail and ensuring that investor-owned and disregarded entities are correctly accounted for, the SPF-100 form plays a pivotal role in maintaining financial transparency and fulfilling state tax obligations, thereby upholding the integrity of the tax system within West Virginia.

Question	Answer
Form Name	Form Spf 100
Form Length	19 pages
Fillable?	Yes
Fillable fields	572
Avg. time to fill out	39 min 44 sec
Other names	west virginia wv spf 100, west virginia form spf 100, how to west virginia form spf 100, west virginia spf 100 instructions

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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
		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
			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

*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

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

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

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-

SCHEDULE

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.				2
	Form 1065, Schedule K			2
3.	Other expenses/deductions: S Corporation use Federal Form 1120S, Schedule K; Partnership
3.				3
	use Federal Form 1065, Schedule K			3

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.				7
	Wholly WV Entity go to line 13. Multistate Entity continue to line 8.			7
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)
10.
	from SPF-100APT Schedule B, Part 1, line 8; or,	10	.
	if applicable, from SPF-100APT Schedule B, Part 2, Column 3;	10	.
	............................or SPF-100APT Schedule B, Part 3, Column 3			11
11.	Multistate S Corporation/Partnership’s apportioned income (line 9 multiplied by line 10)			11

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.				13
	11 and line 12). You must complete Schedule SP			13

.00

*B54201903W*

B 5 4 2 0 1 9 0 3 W

SCHEDULE		MODIFICATIONS TO FEDERAL S CORPORATION
SCHEDULE		MODIFICATIONS TO FEDERAL S CORPORATION
B	W	AND PARTNERSHIP INCOME	2019
SPF-100	W	AND PARTNERSHIP INCOME	2019

	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

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)

•

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

.00

*B54201904W*

B 5 4 2 0 1 9 0 4 W

SCHEDULE		REPORTABLE ENTITIES
C	W	& SCHEDULE OF TAX PAYMENTS	2019
SPF-100	W	& SCHEDULE OF TAX PAYMENTS	2019

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	1	.00	.00
2.	Environmental Agricultural Equipment Tax Credit	2
	(§11-13k) Form WV/AG-1	2	.00	.00
3.	West Virginia Neighborhood Investment Program Credit	3
	(§11-13J) Form WV/NIPA-2	3	.00	.00
4.	Apprentice Training Tax Credit	4
	(§11-13w) Schedule WV/ATTC-1	4	.00	.00
5.	Film Industry Tax Credit	5
	(§11-13x) Schedule WVFIIA-TCS	5	.00	.00
6.	Alternative Fuel Tax Credit
6.	Alternative Fuel Tax Credit	6
	(§11-6d) Schedule AFTC-1	6	.00	.00
7.	Innovative Mine Safety Technology Tax Credit
7.	Innovative Mine Safety Technology Tax Credit	7
	(§11-13BB) Schedule IMSTTC-1	7	.00	.00
8.	Historic Rehabilitated Buildings Investment Credit	8
	(§11-24-23a) Schedule RBIC and RBIC-A	8	.00	.00
9.	West Virginia Military Incentive Credit	9
	(§11-24-12) Schedule J	9	.00	.00
10.	Farm to Food Bank Tax Credit	10
	(§11-13DD)	10	.00	.00
11.	TOTAL CREDITS	11
	add lines 1 through 10	11	.00	.00

*B54201906W*

B 5 4 2 0 1 9 0 6 W

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
TYPES OF ALLOCABLE INCOME		GROSS INCOME	RELATED EXPENSES	NET INCOME
		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
7.	Gain – sale of natural resources	.00	.00	.00
	(IRC Sec. 631 (a)(b))	.00	.00	.00
8.	Income from nonunitary sources			.00
	reported on the schedule K-1			.00
9.	Nonbusiness income/loss			.00
9.	Sum of lines 1 through 8, of column 3. Enter total of Column on SPF-100 Schedule A, Line 8			.00

		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
TYPES OF ALLOCABLE INCOME		GROSS INCOME	RELATED EXPENSES	NET INCOME
		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
7.	Gain – sale of natural resources	.00	.00	.00
	(IRC Sec. 631 (a)(b))	.00	.00	.00
8.	Income from nonunitary sources			.00
	reported on the schedule K-1			.00

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		.....................................................	.00

*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
4.	Sales to purchasers in a state where			.00
	you are not taxable			.00
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
8.
	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
	SCHEDULE	SUMMARY OF K-1 SHAREHOLDERS/PARTNERS OWNERSHIP
	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
				1	2	3	4
				WVRESIDENT	NONRESIDENT COMPOSITE	NONRESIDENT	NRW-4or TAXEXEMPT
	PARTNER NAME			WVRESIDENT	NONRESIDENT COMPOSITE	NONRESIDENT	NRW-4or TAXEXEMPT	OF OWNERSHIP	INCOME		NONRESIDENT	OTHER NONRESIDENT
	◄ Mark if a single shareholder/							to the sixth decimal place			COMPOSITE
	◄ Mark if a single shareholder/
	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

YYYY

ENDING

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

.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	2019

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

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

		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

*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*

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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

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			$
ONE:		S Corporation
		Limited Liability Company		2. Amount of West Virginia income tax withheld (see instructions)			$
							$

		Partnership	Fiduciary		PERCENTAGE OF OWNERSHIP
					PERCENTAGE OF OWNERSHIP

	INCOME
	INCOME
1.	Distributive pro rata share of income allocable to West Virginia					1
1.
	ADDITIONS
	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
6.

7.	Federal depreciation/amortization for WV water/air pollution conrol facilities					7
7.

8.	Unrelated business taxable income of a corporation exempt from federal tax					8
8.

9.	Add back expenses for certain REIT’s and RIC’s					9
9.	Add back expenses for certain REIT’s and RIC’s
	SUBTRACTIONS
	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
11.
12.	Other income included into federal adjusted gross income but excluded from state
12.						12
	income tax
13.	Salary expense not allowed on federal return due to claiming the federal jobs credit					13
13.

14.	Cost of WV water/air pollution control facilities					14
	B30201915W				15.Allowance for governmental
					15.Allowance for governmental
					by residential property
					obligations/obligations secured	15

.00

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	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

________________________________________________________________________________

*B30201916W*

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West Virginia Schedule K‐1C

General

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

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

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:

Income subject to withholding for nonresident as reported on

organization’s S Corporation, Partnership or Fiduciary Return

Trust

Estate

S-Corp

Partnership

Amount of West Virginia income tax withheld and refunded

(see instructions)

Taxable Year of Organization

Beginning

Ending

YYYY

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

*P35201906W*

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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
WV-100V		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			AMOUNT OF PAYMENT
				Amended


		Period			$_________________________________________
or		Period			$_________________________________________
or		Ending
print					Do not send cash! Make your check or money order
					Do not send cash! Make your check or money order
					payable to the West Virginia State Tax Department and
	Name of Business				payable to the West Virginia State Tax Department and
					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
					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.

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SPF-100APT

ALLOCATION AND APPORTIONMENT

W FOR MULTISTATE BUSINESSES