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ALLOCATION AND APPORTIONMENT
PTE-100APT
REV 7-20 W FOR MULTISTATE BUSINESSES
2020
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
*B54202007W*
B 5 4 2 0 2 0 0 7 W
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