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SCHEDULE
Income/Loss Modifications to
A
PTE-100 W Federal Pass-Through Income
2020
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. Modi cationsfi Increasing Federal Income (Schedule B, Line 6)...................................................... 5 .00
6. Modi cationsfi decreasing Federal Income (Schedule B, Line 12)................................................... 6 .00
7. Modi edfi 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 A-1, 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, line 8; 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 A-2, 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
*B54202003W*
B 5 4 2 0 2 0 0 3 W
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