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PTE-100EXT
REV 7-20 W Extension of Time to File Information Returns
2020
FEIN EXTENDED DUE DATE
TAX YEAR
BEGINNING ENDING
MM DD YYYY MM DD YYYY
BUSINESS NAME AND ADDRESS TYPE OF BUSINESS
(CHECK ONLY ONE)
Partnership Filing Form PTE-100
S Corporation Filing Form PTE-100
Contact Contact
Person Phone #
1. Nonresident Withholding Tax.................................................... 1 .00
2. Nonresident Composite Withholding Tax.................................. 2 .00
3. Less Prior Year Credit and Estimated Payment ....................... 3 .00
4. Balance Due.............................................................................. 4 .00
NOTE:This form is to be used for requesting an extension of time to file the S Corporation or Partnership Income Tax Return and for making an extension
payment for the pass-through entity’s nonresident withholding tax or their Nonresident Composite account. This form is not a substitute for lingfiannual
tax returns.
WHO MAY FILE: Any S Corporation or Partnership needing an extension of time to le thefi West Virginia Income Tax Return (Form PTE-100) and
expecting to owe tax must file Form PTE-100EXT. Any taxpayer granted an extension of time to file a federal return is granted the same extension of time
to file their West Virginia return. An extension of time for filing does not extend the time for payment . To avoid interest and additions to tax for late
payment, use this return to make an extension payment pending the filing of your annual return.
PAYMENT OF NONRESIDENT WITHHOLDING TAX: West Virginia tax law (Code §11-21-71a) requires S Corporations and Partnerships to withhold
income tax on distributions of West Virginia source income (whether actual or deemed distributions) to nonresident shareholders and partners. The
withholding tax rate is 6.5%.
The nonresident withholding tax is due and payable with this request. You must remit by the unextended due date 90% of the nonresident withholding tax
due for the taxable year or 100% of the tax paid for the prior taxable year, if the prior tax year was a full 12 months and tax was paid. If the balance due
on your annual return is paid by the last day of your extension and the amount due is 10% or less of the tax due for the taxable year, no additions to tax
will be imposed on the balance remitted. Overpayments may be refunded or credited to next year’s withholding.
WHEN TO FILE: An S Corporation’s annual West Virginia Income Tax return is due on or before the fi fteenth day of the third month following the close of
the taxable year. A Partnership’s annual West Virginia Income Tax return is due on or before the fi fteenth day of the third month following the close of the
taxable year.
CLAIMING OF EXTENSION PAYMENT: A tentative payment made by filing Form PTE-100EXT must be claimed on line 13 of your West Virginia Income
Tax return (Form PTE-100) and Schedule C.
Make check payable and remit to:
West Virginia State Tax Department
Tax Account Administration Division
PO Box 11751
Charleston, WV 25339-1751
*B54202010W*
B 5 4 2 0 2 0 1 0 W
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