Effective September 1, 2023, paper EPT-100ELF Forms are no longer required. To request an Elective Pass Through Entity Account, taxpayers should log on to their MyTaxes account and, under their Pass-Through Entity account select the option that says ‘Request Elective Pass Through.’ After answering the appropriate questions, the EPT account will be created instantly. You will then be able to file, pay, and ask EPT questions through
Following this change, the filing of an Elective Pass Through Entity Return will be treated as the taxpayer election for the tax year.
- For Tax Year 2022, the return filed by September 15, 2023 (or by the extended due date), will indicate your election.
- For Tax Year 2023 and forward, the return filed by March 15, 2024 (or by the extended due date), will indicate your election.
EPT-100: (Return) For calendar year taxpayers, the return is due on or before March 15th and any allowable extension is through September 15th. Under
Administrative Notice 2023-01, a special rule applies to Tax Year 2022 that requires the return be filed between June 8 and September 15, 2023.
EPT-100 can only be filed online via
EK-1: (Schedule) Every S Corporation or Partnership required to pay tax on Non-Resident shareholders/partners must provide the
EK-1 (Schedule of WV Partner/Shareholder/Member/Beneficiary Elective Pass-through Entity Income Credit) to each shareholder/partner on or before the date it files its West Virginia Elective Pass-Through Entity Tax Return (
EPT-100). The S Corporation or Partnership is required to submit all income information as it relates to the individual shareholders/partners of the S Corporation or Partnership on the Partner Reports when filing their annual
Elective Pass Through Entity tax return.
Individual taxpayers must enclose the
EK-1 supplied by the S Corporation or Partnership when filing their
IT-140 West Virginia Personal Income Tax Return.
Individuals claiming the income credit for Tax Year 2022 should list the total amount of income credit on the RECAP schedule Line 1. Taxpayers who have already filed will need to file an amended IT-140 return with all the supporting schedules.