STATE OF WEST VIRGINIA
                                                                                                  
            State Tax Department, Tax Account Administration Div
                                                                                                  
                                                                                                      P.O. Box 11751 
                                                                Charleston, WV 25339-1751

                                                                                                  _____________________________________________________________
                                                         NameTEST CORPORATION 1                                                                                                        Letter Id: L1924415488
                                                                                                  1001_____________________________________________________________           LEE ST E Issued:          10/23/2018
                                                                       AddressCHARLESTON WV  25301-1725                                                                                Account #:       2270-2288
                                                                                                  _____________________________________________________________                        Period:          12/31/2019
            City                                                                      State                        Zip
                                                                                                  
                                                                               WEST VIRGINIA ESTIMATED
            INCOME TAX PAYMENT FOR S CORPORATIONS AND PARTNERSHIPS
WV/PTE-100ES
rtL067  v.5

Account ID:                          Taxable Year End:                                                                                                                                 Payment Due Date:

TYPE OF                                                                        PARTNERSHIP FILING                                                                                      S CORPORATION FILING 
ORGANIZATION:                                                                  FORM WV/PTE-100                                                                                         FORM WV/PTE-100
(CHECK ONLY ONE)

 Nonresident Withholding Tax Payment.
                                                                                                                                                                                                                  .

            MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT
                      Tax Account Administration Div
                P.O. Box 11751 , Charleston, WV 25339-1751
            FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297
            For more information visit our web site at: www.tax.wv.gov
                  File online at https://mytaxes.wvtax.gov
                                                                                                                                                                                       B     5     5     2     0     1     8     0     1     W

WEST VIRGINIA INCOME TAX WITHHOLDING FOR NONRESIDENTS

Use Form WV/PTE-100ES, West Virginia Estimated Income Tax Payment for S-Corporations and 
Partnerships, to report all withholding tax payments associated with a West Virginia S-Corporation or 
Partnership Tax Return.

West Virginia tax law {W.Va. Code §11-21-7(a)} requires S-Corporations and Partnerships to pay 
withholding tax on West Virginia source income on behalf of their nonresident shareholders/nonresident 
partners. If the nonresident shareholder/nonresident partner elects to have no West Virginia income tax 
withheld by the S-Corp/Partnership, they must complete a Form WV/NRW-4, WV Nonresident Income 
Tax Agreement.  The S-Corp/Partnership must submit a copy of the signed WV/NRW-4 with their 
PTE-100 tax returns.   

• All S-Corps/Partnerships must complete a Schedule SP, Summary of K-1 Shareholder/Partners 
  Ownership and Computation of Withholding Tax, and submit it with Form PTE-100. This schedule 
  will identify all shareholders/partners, including those who elect to be part of an IT-140NRC, WV 
  Nonresident Composite Tax Return, as well as those who elect to file IT-140, West Virginia Personal 
  Income Tax Return, as a nonresident.

• Nonresident shareholders/partners of an S-Corporation or Partnership may elect to be included in a 
  Nonresident Composite Tax Return.  The S-Corp/Partnership will report the withholdings on Form 
  IT-140NRC, West Virginia Nonresident Composite Return.

• Nonresident shareholders/partners may elect to file a WV IT-140, West Virginia Personal Income Tax 
  Return, as a nonresident. For these shareholders/partners, The S-Corporation or Partnership is required 
  to issue a WV/NRW-2 showing the amount of withholding paid on their behalf. The nonresident 
  shareholder/partner will report the withholding on their IT-140 tax return.

For tax years beginning on or after January 1, 2008 the withholding tax rate is 6.5%.   

DO NOT DUPLICATE THESE FORMS