Schedule                    MODIFICATIONS TO FEDERAL S CORPORATION AND 
          B
    Form PTE-100 W                                     PARTNERSHIP INCOME
                                                                                                                                                          2022
                                                                   Adjustments Increasing
1. Interest or dividend income on federal obligations which is exempt from federal tax but subject 
    to state tax...................................................................................................................................... 1      .00

2.  Interest or dividend income on state and local bonds other than bonds from West Virginia sources                                                   2      .00

3. Interest on money borrowed to purchase bonds earning income exempt from West Virginia tax                                                           3      .00
4. Qualifying 402(e) lump-sum income NOT included in federal adjusted gross income but subject 
    to state tax...................................................................................................................................... 4      .00
5. Other increasing adjustments 
    Provide a brief description:                                                                                                                       5      .00
    TOTAL INCREASING ADJUSTMENTS 
6. (Add lines 1 through 5; enter here and on Schedule A, line 5).......................................................                                6      .00
                                                                   Adjustments Decreasing
7. Interest or dividends received on United States or West Virginia obligations included in federal 
    adjusted gross income but exempt from state tax..........................................................................                          7      .00

8. Refunds of state and local income taxes received and reported as income to the IRS...................                                               8      .00

9. Quali fied Opportunity Zone business income (Include Copy of IRS form 8996) ..............................                                           9      .00
10. Other decreasing adjustments
    Provide a brief description:                                                                                                                       10     .00
11. Allowance for governmental obligations/obligations secured by residential property 
    (Complete Schedule B-1)..............................................................................................................              11     .00
12. TOTAL DECREASING ADJUSTMENTS
    (Add lines 7 through 11; enter here and on Schedule A, 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...................................................................................................               1      .00

2. Obligations of WV and political subdivisions of WV.......................................................................                           2      .00
3. Investments or loans primarily secured by mortgages or deeds of trust on residential property 
   located in WV.................................................................................................................................      3      .00
4. Loans primarily secured by a lien or security agreement on a mobile home or double-wide 
   located in WV.................................................................................................................................      4      .00

5. TOTAL (add lines 1 through 4).......................................................................................................                5      .00

6. Total assets as shown on Schedule L, Federal Form 1120S or Federal Form 1065......................                                                  6      .00

7. Line 5 divided by line 6 (round to 6 decimal places) .......... 7      •     

8. ADJUSTED INCOME. 
    (Add Schedule A line 4 and Schedule B line 6. Subtract the sum of Schedule B lines 7 through 10 )                                                  8      .00

9. ALLOWANCE (line 7 x line 8, disregard sign) Enter here and on Schedule B line 11 ...................                                                9      .00

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