Pass Through Entity Prior Year Forms

Tax Forms, Schedules and Instructions

SPF-100 West Virginia Income Tax Return S Corporation and Partnership (Pass-Through Entity)

  • Schedule A SPF-100 Schedule A Income/Loss Modifications to Federal Pass-Through Income
  • Schedule B SPF-100 Schedule B Modifications to Federal S Corporation and Partnership Income
  • Schedules C and D Schedule C Schedule of Tax Payments; Schedule D Schedule of Reportable Entities.

Credit Forms and Schedules

ATTC-1 Apprenticeship Training Tax Credits

  • 2012 For Periods After January 1, 2012
  • 2011 For Periods Prior to January 1, 2012

Schedule CPITC-1 Commercial Patent Incentives Tax Credit (For periods prior to January 1, 2015)

  • CPITC-1 For periods prior to January 1, 2015

Schedule EOTC-1 Economic Opportunity Tax Credit

  • EOTC-1 For periods prior to January 1, 2015

FIIA-TCS Schedule FIIA-TCS West Virginia Film Industry Investment Tax Credit

  • 2015 For periods after January 1, 2015
  • 2014 For periods prior to January 1, 2015

IMSTTC-1 Schedule IMSTTC-1 West Virginia Innovative Mine Safety Technology Tax Credit

MITC-1 Credit for Manufacturing Investment

  • MITC-1
  • Credit for Manufacturing Investment (For periods prior to January 1, 2015)

MPTAC-1 Manufacturing Property Tax Adjustment Credit

  • MPTAC-1 For periods prior to January 1, 2015

NIPA-2 Neighborhood Investment Program Credit Schedule

  • NIPA-2 For periods prior to January 1, 2015

SRDTC-1 Strategic Research and Development Tax Credit

  • SRDTC-1 (For periods prior to January 1, 2015)

SPF-100 APT Allocation and Apportionment for Multistate Businesses

SPF-100TC Summary of Business Franchise Tax Credits

SPF-100W Withholding Tax Schedule Pass-Through Entity

Other Schedules

SPF-100 Schedule SP Summary of K-1 Shareholders/Partners Ownership and Computation of Withholding Tax

  • SPF-100TC Summary of Pass-Through Entity Tax Credits 2017
  • NRW-2 Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization
  • WV_K-1 REV 5-19 From SP Schedule of WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding 2019
  • WV_K-1C Schedule of WV Partner / Shareholder / Member / Beneficiary Information for Corporations Subject to Corporate Income Tax

Payments

SPF-100EXT Extension of Time to File Information Returns (Formerly SPF-100T)

WV-100V West Virginia Income Tax for S Corporations and Partnerships Electronic Payment Voucher and Instructions

  • 2019 Income Tax for S Corporations and Partnerships Electronic Payment Voucher and Instructions
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