Schedule                                   INCOME/LOSS MODIFICATIONS TO 
              A
   Form PTE-100       W                       FEDERAL PASS-THROUGH INCOME
                                                                                                                                     2022
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 fications Increasing Federal Income (Schedule B, Line 6)......................................................             5  .00

6. Modi fications decreasing Federal Income (Schedule B, Line 12)...................................................               6  .00
7. Modi fied 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 A1, 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, Column 3; 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 A2, 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

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