PTE-100APT                                                ALLOCATION AND APPORTIONMENT 
     Form PTE-100 W                                       FOR MULTISTATE BUSINESSES                                              2023
                                                          This form is used by entities that are subject to tax in more than one state to allocate and ap-
FEIN                                                      portion their income to the State of West Virginia. Complete and attach to Form PTE-100. See 
                                                          instructions for information on APT Schedules A1, A2, and B, Part 1, 2, & 3.
                                                          APT SCHEDULE A1 EVERYWHERE
     ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7)
TYPES OF ALLOCABLE INCOME                                 Column 1         Column 2                                              Column 3
                                                          GROSS INCOME     RELATED EXPENSES                                      NET INCOME

1. Rents.................................................              .00                  .00                                            .00

2. Royalties..........................................                 .00                  .00                                            .00

3. Capital gains/losses..........................                      .00                  .00                                            .00

4. Interest..............................................              .00                  .00                                            .00

5. Dividends..........................................                 .00                  .00                                            .00

6. Patent/copyright royalties................                          .00                  .00                                            .00
7. Gain – sale of natural resources 
  (IRC Sec. 631 (a)(b))........................                        .00                  .00                                            .00
8. Income from nonunitary sources 
   reported on the schedule K-1 .........                                                                                                  .00
9. Nonbusiness income/loss 
   Sum of lines 1 through 8, of Column 3. Enter total of Column 3 on PTE-100 Schedule A, Line 8 .........................                  .00
                                                          APT SCHEDULE A2 WEST VIRGINIA
     ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7)
TYPES OF ALLOCABLE INCOME                                 Column 1         Column 2                                              Column 3
                                                          GROSS INCOME     RELATED EXPENSES                                      NET INCOME

1. Rents................................................               .00                  .00                                            .00

2. Royalties...........................................                .00                  .00                                            .00

3. Capital gains/losses..........................                      .00                  .00                                            .00

4. Interest.............................................               .00                  .00                                            .00

5. Dividends..........................................                 .00                  .00                                            .00

6. Patent/copyright royalties................                          .00                  .00                                            .00
7. Gain – sale of natural resources 
  (IRC Sec. 631 (a)(b))........................                        .00                  .00                                            .00
8. Income from nonunitary sources 
   reported on the schedule K-1............                                                                                                .00
9. Net nonbusiness income/loss allocated to West Virginia 
   Sum of lines 1 through 8, Column 3. Enter on PTE-100 Schedule A, Line 12.....................................................           .00

                                                                           *B54202307W*
                                                                                       B54202307W

(PTE-100APT)                         W
FEIN                                                                        FAILURE TO COMPLETE 
                                                    PTE-100APT, SCHEDULE B WILL RESULT 
                                                                        IN 100% APPORTIONMENT TO WV
                                      APT SCHEDULE B 
     APPORTIONMENT FACTORS FOR MULTISTATE S CORPORATIONS/PARTNERSHIPS (§11-24-7) 

                                      PART 1 – REGULAR FACTOR
Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
Enter on PTE-100, Schedule A, line 10
                                      Column 1                              Column 2              Column 3
                                      West Virginia                         Everywhere Decimal Fraction (6 digits)
     SALES 
                                                                        .00            .00       .

                 PART 2 – MOTOR CARRIER FACTOR (§11-24-7A) 

Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
Enter on PTE-100, Schedule A, line 10
                                      Column 1                              Column 2              Column 3
                                      West Virginia                         Everywhere Decimal Fraction (6 digits)
VEHICLE MILEAGE  
                                                                                             .

             PART 3 – FINANCIAL ORGANIZATION FACTOR (§11-24-7B)

Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
Enter on PTE-100, Schedule A, line 10
                                      Column 1                              Column 2              Column 3
                                      West Virginia                         Everywhere Decimal Fraction (6 digits)
GROSS RECEIPTS  
                                                                        .00            .00       .

                                                                            *B54202308W*
                                                                            B54202308W