INSTRUCTIONS: WEST VIRGINIA INCOME/BUSINESS FRANCHISE TAX RETURN S CORPORATION & PARTNERSHIP (PASS-THROUGH ENTITY) (Form SPF-100)

West Virginia businesses deriving income from the state while operating as an S corporation or partnership and acting as a pass-through entity should use a form SPF-100 to file their state tax due. Before you can complete this document, you will need to complete the separate Schedule SP form. This document is available on the website of the government of West Virginia and is bundled with supplementary sections. This article only discusses the main form SPF-100.

West Virginia Income/Business Franchise Tax Return S Corporation & Partnership (Pass-Through Entity) SPF-100 Step 1: At the top of the document, enter your federal employer identification number. If you have obtained an extension previously, enter your extended due date where indicated.

West Virginia Income/Business Franchise Tax Return S Corporation & Partnership (Pass-Through Entity) SPF-100 Step 2: Give the beginning and ending dates of your tax year.

West Virginia Income/Business Franchise Tax Return S Corporation & Partnership (Pass-Through Entity) SPF-100 Step 3: Give your business name and address. Enter your principal place of business address in West Virginia and give a brief description of your business activities in the state.

West Virginia Income/Business Franchise Tax Return S Corporation & Partnership (Pass-Through Entity) SPF-100 Step 4: Indicate with a check mark whether you are filing as an S Corporation or a partnership. To the right of this, indicate with a check mark whether you are filing an initial, amended or final return. To the right of this, indicate with a check mark whether you are attaching a federal 1120S or 1065 return.

West Virginia Income/Business Franchise Tax Return S Corporation & Partnership (Pass-Through Entity) SPF-100 Step 5: Lines 1 through 4 concern withholding taxes for noresidents.

West Virginia Income/Business Franchise Tax Return S Corporation & Partnership (Pass-Through Entity) SPF-100 Step 6: Lines 5 through 17 provide instructions for computing the tax due.

West Virginia Income/Business Franchise Tax Return S Corporation & Partnership (Pass-Through Entity) SPF-100 Step 7: If filing late or if you have underpaid, complete lines 17 through 20.

West Virginia Income/Business Franchise Tax Return S Corporation & Partnership (Pass-Through Entity) SPF-100 Step 8: Transfer line 16 to line 21 or enter the sum of lines 17 through 20 on this line. This is your tax due. Lines 22 through 24 only apply if you are owed a refund.