FROM 
                     Partner 
   EK-1              Report    Schedule of WV Partner/Shareholder/Member/Bene fi                               ciary 
   REV07/23                              Elective Pass-through Entity Income Credit
TAXABLE YEAR                                                      TAXABLE 
                                                                  YEAR 
BEGINNING                 MM                  DD         YYYY     ENDING                    MM                DD              YYYY
ORGANIZATION NAME (please type or print)                          NAME OF PARTNER/SHAREHOLDER/MEMBER/BENEFICIARY

STREET or POST OFFICE BOX                                         STREET or POST OFFICE BOX

CITY                                     STATE       ZIP          CITY                                        STATE        ZIP

WV IDENTIFICATION NUMBER                 FEIN                     FEIN/SSN                                    WV IDENTIFICATION NUMBER

TYPE OF ENITY (CHECK ONE)                                         TYPE OF ENITY (CHECK ONE) Credit may not be granted to C Corporations/Non-Pro  tsfi

   Partnership                            S Corporation           Partnership                                  S Corporation

   Limited Liability Company                                      Limited Liability Company                   Trust or Estate

                                                                  Individual
State where income credit was created
                                                         INCOME AND TAX PAID 
1. Income Subject to West Virginia Tax as reported on organization’s Elective Pass-through Entity Return      $                                     .00

2. Amount of West Virginia tax paid on behalf of the partner/shareholder/member/bene ficiary                   $                                     .00

                  DISTRIBUTIVE INCOME PERCENTAGE (express as a decimal rounded to 6 decimal places)
                             CREDITS ALLOCABLE TO PARTNER/SHAREHOLDER/MEMBER
                                                                  11. Downstream Natural Gas 
1.  Economic Opportunity Tax Credit                           .00      Manufacturing Investment Credit                                              .00

     Business Credit                                          .00
2. High Technology Manufacturing                                  12. Natural Gas Liquids Credit                                                    .00
3. Environmental Agricultural                                     13. Donation or Sale of Vehicle to 
     Equipment Tax Credit                                     .00      Charitable Organizations Credit                                              .00
4.  WV Neighborhood Investment                                    14. Small Arms And Ammunition 
     Program Credit                                           .00      Manufacturers Credit                                                         .00
                                                                  15. WV Jumpstart Savings Program 
5.  Apprentice Training Tax Credit.                           .00      Credit for Employer contribution.                                            .00
                                                                  16. Capital Investment in Child-Care 
6.  Alternative Fuel Tax Credit.                              .00      Property Tax Credit                                                          .00
7.  Historic Rehabilitated Buildings                              17. Operating Costs of Child Care 
     Tax Credit                                               .00      Property Tax Credit                                                          .00
8.  West Virginia Military Incentive Tax                          18. Industrial Advancement Act Tax 
     Credit                                                   .00      Credit                                                                       .00
                                                                  19. West Virginia Film Industry 
9.  Farm to Food Bank Tax Credit.                             .00      Investment Tax Credit                                                        .00
10. Post-Coal Mine Site Business                                  20. Build WV Property Value 
     Credit                                                   .00      Adjustment Tax Credit                                                        .00

                                                                                            *B57012301W*
                                                                                            B57012301W

                               WEST VIRGINIA SCHEDULE EK-1

GENERAL

The partners, members, or shareholders (partners) of a pass-through entity which has elected to pay tax may receive an 
income credit for tax paid. Credit may only be claimed against tax liability of an individual partner.  West Virginia Schedule 
EK-1 provides a reporting mechanism for a Pass-through entity to report the distributive share of income, tax paid, and 
credits generated for partners.

This form should be used for any partner that is not a “C” Corporation. The income credit may not be granted to a “C” 
corporation or non-profit.

The first section includes information concerning the entity reporting the information (including the name, address, 
identification number and type) and information concerning the partner to which this information statement relates (including 
the name, address, and identification number). 

West Virginia will recognize credit for states with a similar income credit. You will need to indicate the state where the 
income credit was created.

INCOME

Line 1 of this section should include the distributive share of income for a partner.

Line 2 of this section should include the amount tax paid for the partner. This is the original amount of income credit 
generated for that partner.

Distributive Income Percentage should be written as a decimal rounded to 6 decimal places. 

CREDITS ALLOCABLE TO PARTNER/SHAREHOLDER/MEMBER

This section includes the partner’s distributive share of items of credit applicable to the partner reported on the entity’s 
Elective Pass Through Entity Tax return, Tax Credit schedule.

Report by Partners – The WV Schedule EK-1 should be provided to all partners that are not “C” Corporations or non-profits. 
All partners must file a WV tax return that includes all WV Schedule EK-1’s provided to the partner. Include your share of 
the partnership’s income or (loss), credits, etc., as shown by your Schedule EK-1 on your West Virginia income tax return 
for the year in which the tax year of the entity ends.

SPECIAL RULE FOR PASS-THROUGH ENTITIES:

The income credit received by a pass-through entity partner may be granted to their partners if that partner entity also elects 
to file and pay the Elective Pass through entity income tax. 

FROM PARTNER REPORT CHECKED - INFORMATION ONLY EK-1

When the entity listed in “Organization Name” submits the EK-1 for information purposes, the entity must check the “From 
Partner Report” box and include the “PARTNER/SHAREHOLDER/MEMBER/BENEFICIARY” on either the Resident partner 
Report or Nonresident Partner Report.