Schedule                               INCOME/LOSS MODIFICATIONS TO  
    A
    Form PTE-100     W                     FEDERAL PASS-THROUGH INCOME                                                                2023

1. Income/Loss: S Corporation use Federal Form 1120S; Partnership use Federal Form 1065 .........                                  1  .00
2. Other income: S Corporation use Federal Form 1120S, Schedule K; 
                            Partnership use Federal Form 1065, Schedule K .................................................        2  .00
3. Other expenses/deductions: S Corporation use Federal Form 1120S, Schedule K; Partnership 
    use Federal Form 1065, Schedule K............................................................................................. 3  .00

4.  TOTAL FEDERAL INCOME: Add lines 1 and 2 minus line 3 – Attach federal return ......................                            4  .00

5.  Modifications Increasing Federal Income (Schedule B, Line 6)......................................................             5  .00

6.  Modifications decreasing Federal Income (Schedule B, Line 12)...................................................               6  .00
7.  Modified Federal S Corporation/Partnership income (sum of lines 4 plus line 5 minus line 6).....................
    Wholly WV Entity go to line 13. Multistate Entity continue to line 8.                                                          7  .00

8.  Total nonbusiness income allocated everywhere from Form PTE-100APT, Schedule A1, Column 3, Line 9                              8  .00

9. Income subject to apportionment (line 7 less line 8).......................................................................     9  .00

10. West  Virginia apportionment factor (Round to 6 decimal  places)
    from  PTE-100APT  Schedule B,  Part  1,  Column 3;  or, 
    if applicable, from PTE-100APT Schedule B, Part 2, Column 3;          10    .
    or PTE-100APT Schedule B, Part 3, Column 3............................

11. Multistate S Corporation/Partnership’s apportioned income (line 9 multiplied by line 10).................                      11 .00

12. Nonbusiness income allocated to West Virginia. From Form PTE-100APT, Schedule A2, line 9 ..                                    12 .00
13. West Virginia income (wholly WV entities enter amount from line 7; multistate entities add lines 
    11 and line 12). You must complete Schedule SP.......................................................................          13 .00

                                                                                               *B54202303W*
                                                                                                                                   B54202303W