Key takeaways
- The return is Form PTE-100, filed with Schedule SP, the K-1 forms and a signed copy of the federal Form 1120-S pages.
- The tax year 2026 return is due March 15, 2027, a Monday, for calendar-year filers.
- The state's 2025-labeled page shows 4.82 percent for withholding; W. Va. Code 11-21-4j sets the individual rate at 4.58 percent from 2026. Confirm the entity rate on the 2026 form.
- An extension to file does not extend the time to pay, and withholding is part of what you pay.
- The elective entity tax cannot be revoked once made for a year, so decide before March 15.
What West Virginia requires from an S corporation
The state describes Form PTE-100 as the West Virginia Income Tax Return for S Corporations and Partnerships, filed with the nonresident withholding and the Schedule K-1 forms. It must use the same taxable year and accounting method as the federal return.
Schedule SP is required for every S corporation. It lists each shareholder, ownership and the withholding computation, so a missing residency answer shows up there as a wrong number. Schedule K-1 and K-1C go to shareholders on or before the return's filing date.
Attach a signed copy of the first five pages of the federal Form 1120-S and the federal K-1s. The state says that without the federal copy the return is invalid, so do not file before the federal return is final.
Due date and extension for tax year 2026
The state tax calendar lists the PTE-100 under calendar-year filers on March 15. The calendar pages are labeled by filing date, so the March 15, 2026 entry was the tax year 2025 return. The tax year 2026 return is due in March 2027. A weekend or holiday moves it to the next business day, but March 15, 2027 is a Monday. Federal Form 1120-S has the same 15th-day-of-third-month rule; for tax year 2025 the IRS gave March 16, 2026 because March 15 was a Sunday.
To extend, file Form PTE-100EXT on or before the due date. The state allows a state extension without a federal one, and asks you to attach a copy of Form 7004 to avoid late-filing penalties. Form 7004 gives an automatic six-month federal extension.
The extension does not extend the time to pay. Withholding is still due with the original date, so have an estimate before you file the PTE-100EXT.
Nonresident withholding and the rate question
The entity must withhold on each nonresident shareholder's share of West Virginia income unless the shareholder gave it Form NRW-4, the Nonresident Income Tax Agreement. The state's pass-through page, with forms labeled 2025, shows 4.82 percent for withholding and composite returns. Treat that as the tax year 2025 rate. The page does not say when to collect the NRW-4; get it signed before year end, because withholding runs on the whole year's allocation.
For tax year 2026, W. Va. Code 11-21-4j(d) changes six and one-half percent to 4.58 percent in sections 11-21-51a, 11-21-71a, 11-21-71b and 11-21-77, for taxable years beginning on or after January 1, 2026. The state says SB 392, signed March 31, 2026, cut individual tax 5 percent retroactive to January 1, 2026. Neither source says in terms that PTE withholding follows. My inference is that it does, because the 2025 page uses the top individual rate, but I found no 2026 PTE-100 instructions, so check Schedule SP and the IT-140 NRC rate on the 2026 forms.
Example, assuming 4.58 percent is confirmed: a nonresident with no NRW-4 has 100,000 of West Virginia-source income. The entity withholds 4,580, remits it with the PTE-100, and issues a K-1 and K-1C, which the shareholder attaches to Form IT-140 to claim the credit. At the 2025 figure of 4.82 percent the same income gives 4,820, so do not roll an old workpaper forward. Payment is remitted with the PTE-100; electronic payments use the WV-PTEV voucher.
Composite returns for nonresident owners
Instead of withholding, the entity can file Form IT-140 NRC, the Nonresident Composite Income Tax Return, for one or more nonresident owners. The state lists a $50.00 processing fee, no personal exemptions, 4.82 percent on the page labeled 2025 (same 2026 check as above), and a due date of the 15th day of the fourth month after year end. An officer signs, and the entity keeps each owner's name, address, TIN and ownership percentage.
The state says a nonresident member with other West Virginia income files Form IT-140 individually. My working rule: if the S corporation is a nonresident owner's only West Virginia source, composite saves them a return; if they also have a West Virginia rental or second business, they file anyway and gain little. That is practice judgment, not a state rule.
The elective pass-through entity tax
The entity can pay tax directly on Form EPT-100, the Elective Pass Through Entity Return, and then does not file the PTE-100 for that year. For calendar-year taxpayers the election is due on or before March 15. It is made year by year and cannot be revoked once made.
Each owner gets Schedule EK-1 on or before the EPT-100 filing date. The state says the EK-1 is a credit, not withholding, and only individuals can take it; the individual attaches it to Form IT-140 and claims it on the IT-140 Recap Schedule. Calendar-year estimated payments are April 15, June 15, September 15 and January 15, paid to the account for the return you intend to file.
Model the owners first. The page does not say whether a trust or entity shareholder benefits, and it states no rate or formula, only that the tax is imposed directly on the entity's income. I could not read the 2025 instructions and have not confirmed a 2026 rate, so pull the tax year 2026 EPT-100 instructions before quoting a number.
Penalties and filing mechanics
Late filing is 5 percent per month or part of a month up to 25 percent; late payment is 0.5 percent per month up to 25 percent; the combined maximum is 47.5 percent of tax due. Incorrect or missing information on the PTE-100, a K-1 or an NRW-4 is $50.00 per return, up to $100,000.00.
Who files: every corporation electing S status that does business in or derives income from West Virginia. The page does not address an S corporation with no West Virginia income or no nonresident owners. With all-resident shareholders withholding is zero, but the trigger is doing business or deriving income, so I would still expect a PTE-100; call the Tax Division if the client has no West Virginia activity. Estimated payments use Form PTE-100ES, and the 2026 calendar lists September 15 for the third quarter, but the page gives no amounts or thresholds, so read the form.
Paper filings go to PO Box 11751, Charleston, WV 25339-1751, though the page does not say which submissions that covers. More than ten shareholders means electronic filing through an approved provider. Amended returns are due within 90 days of a federal final determination or amended federal return.
Federally, the IRS instructions say not to file Form 1120-S unless the corporation has filed or attaches Form 2553, and a $340 penalty can apply per failure to furnish Schedule K-1 when due.
Documents to collect from the client
Ask for the shareholder list as of December 31, 2026 with state of residence on the last day of the year and any ownership change dates. Send: "Please confirm each shareholder's state of residence on December 31, 2026, and tell us if anyone sold or received shares during the year." One request keeps the K-1 and withholding schedule on one list.
From each nonresident shareholder, get a signed Form NRW-4 or a written decision to be withheld on, plus a yes or no on other West Virginia income, which decides composite versus individual filing.
Then the federal Form 1120-S pages one through five and K-1s once final, apportionment inputs if the company operates in other states, and any PTE-100ES payments. For the elective tax, get owner types and written approval before March 15.