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5 Schedule INCOME/LOSS MODIFICATIONS TO 5
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Form PTE-100 W FEDERAL PASS-THROUGH INCOME 2023
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8 1. Income/Loss: S Corporation use Federal Form 1120S; Partnership use Federal Form 1065 ......... 1 .00 8
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2. Other income: S Corporation use Federal Form 1120S, Schedule K;
10 Partnership use Federal Form 1065, Schedule K ................................................. 2 .00 10
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3. Other expenses/deductions: S Corporation use Federal Form 1120S, Schedule K; Partnership
12 use Federal Form 1065, Schedule K............................................................................................. 3 .00 12
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14 4. TOTAL FEDERAL INCOME: Add lines 1 and 2 minus line 3 – Attach federal return ...................... 4 .00 14
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16 5. Modifications Increasing Federal Income (Schedule B, Line 6)...................................................... 5 .00 16
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18 6. Modifications decreasing Federal Income (Schedule B, Line 12)................................................... 6 .00 18
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7. Modified Federal S Corporation/Partnership income (sum of lines 4 plus line 5 minus line 6).....................
20 Wholly WV Entity go to line 13. Multistate Entity continue to line 8. 7 .00 20
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22 8. Total nonbusiness income allocated everywhere from Form PTE-100APT, Schedule A1, Column 3, Line 9 8 .00 22
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24 9. Income subject to apportionment (line 7 less line 8)....................................................................... 9 .00 24
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26 10. West Virginia apportionment factor (Round to 6 decimal places) 26
27 from PTE-100APT Schedule B, Part 1, Column 3; or, 27
if applicable, from PTE-100APT Schedule B, Part 2, Column 3; 10 .
28 or PTE-100APT Schedule B, Part 3, Column 3............................ 28
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30 11. Multistate S Corporation/Partnership’s apportioned income (line 9 multiplied by line 10)................. 11 .00 30
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32 12. Nonbusiness income allocated to West Virginia. From Form PTE-100APT, Schedule A2, line 9 .. 12 .00 32
33 13. West Virginia income (wholly WV entities enter amount from line 7; multistate entities add lines 33
34 11 and line 12). You must complete Schedule SP....................................................................... 13 .00 34
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*B54202303W*
63 B54202303W 63
67891011121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859606162636465666768697071 727374757677787980