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5  PTE-100APT                                                ALLOCATION AND APPORTIONMENT                                                                     5
6       Form PTE-100 W                                       FOR MULTISTATE BUSINESSES                                              2023                      6
7                                                            This form is used by entities that are subject to tax in more than one state to allocate and ap- 7
8  FEIN                                                      portion their income to the State of West Virginia. Complete and attach to Form PTE-100. See     8
                                                             instructions for information on APT Schedules A1, A2, and B, Part 1, 2, & 3.
9                                                            APT SCHEDULE A1 EVERYWHERE                                                                       9
10      ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7)                                                                             10
11 TYPES OF ALLOCABLE INCOME                                 Column 1         Column 2                                              Column 3              11
                                                             GROSS INCOME     RELATED EXPENSES                                      NET INCOME
12                                                                                                                                                        12
13 1. Rents.................................................              .00                  .00                                            .00         13
14                                                                                                                                                        14
15 2. Royalties..........................................                 .00                  .00                                            .00         15
16                                                                                                                                                        16
17 3. Capital gains/losses..........................                      .00                  .00                                            .00         17
18                                                                                                                                                        18
19 4. Interest..............................................              .00                  .00                                            .00         19
20                                                                                                                                                        20
21 5. Dividends..........................................                 .00                  .00                                            .00         21
22                                                                                                                                                        22
23 6. Patent/copyright royalties................                          .00                  .00                                            .00         23
24                                                                                                                                                        24
   7. Gain – sale of natural resources 
25   (IRC Sec. 631 (a)(b))........................                        .00                  .00                                            .00         25
26                                                                                                                                                        26
   8. Income from nonunitary sources 
27    reported on the schedule K-1 .........                                                                                                  .00         27
28                                                                                                                                                        28
   9. Nonbusiness income/loss 
29    Sum of lines 1 through 8, of Column 3. Enter total of Column 3 on PTE-100 Schedule A, Line 8 .........................                  .00         29
30                                                           APT SCHEDULE A2 WEST VIRGINIA                                                                30
31      ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7)                                                                             31
32 TYPES OF ALLOCABLE INCOME                                 Column 1         Column 2                                              Column 3              32
                                                             GROSS INCOME     RELATED EXPENSES                                      NET INCOME
33                                                                                                                                                        33
34 1. Rents................................................               .00                  .00                                            .00         34
35                                                                                                                                                        35
36 2. Royalties...........................................                .00                  .00                                            .00         36
37                                                                                                                                                        37
38 3. Capital gains/losses..........................                      .00                  .00                                            .00         38
39                                                                                                                                                        39
40 4. Interest.............................................               .00                  .00                                            .00         40
41                                                                                                                                                        41
42 5. Dividends..........................................                 .00                  .00                                            .00         42
43                                                                                                                                                        43
44 6. Patent/copyright royalties................                          .00                  .00                                            .00         44
45                                                                                                                                                        45
   7. Gain – sale of natural resources 
46   (IRC Sec. 631 (a)(b))........................                        .00                  .00                                            .00         46
47                                                                                                                                                        47
   8. Income from nonunitary sources 
48    reported on the schedule K-1............                                                                                                .00         48
49                                                                                                                                                        49
   9. Net nonbusiness income/loss allocated to West Virginia 
50    Sum of lines 1 through 8, Column 3. Enter on PTE-100 Schedule A, Line 12.....................................................           .00         50
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63                                                                            *B54202307W*                                                                63
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4                                                                                                                                                     4
5  (PTE-100APT)     W                                                                                                                                 5
6  FEIN                                                                        FAILURE TO COMPLETE                                                    6
7                                                      PTE-100APT, SCHEDULE B WILL RESULT                                                             7
8                                                                           IN 100% APPORTIONMENT TO WV                                               8
9                                                                                                                                                     9
                                         APT SCHEDULE B 
10      APPORTIONMENT FACTORS FOR MULTISTATE S CORPORATIONS/PARTNERSHIPS (§11-24-7)                                                                   10
11                                                                                                                                                    11
12                                       PART 1 – REGULAR FACTOR                                                                                      12
13 Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.                                                                           13
14 Enter on PTE-100, Schedule A, line 10                                                                                                              14
15                                                                                                                                                    15
                                         Column 1                              Column 2               Column 3
16                                       West Virginia                         Everywhere Decimal Fraction (6 digits)                                 16
17      SALES                                                                                                                                         17
18                                                                         .00            .00       .                                                 18
19                                                                                                                                                    19
20                                                                                                                                                    20
21                                                                                                                                                    21
22                  PART 2 – MOTOR CARRIER FACTOR (§11-24-7A)                                                                                         22
23                                                                                                                                                    23
   Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
24 Enter on PTE-100, Schedule A, line 10                                                                                                              24
25                                                                                                                                                    25
                                         Column 1                              Column 2               Column 3
26                                       West Virginia                         Everywhere Decimal Fraction (6 digits)                                 26
27 VEHICLE MILEAGE                                                                                                                                    27
28                                                                                              .                                                     28
29                                                                                                                                                    29
30                                                                                                                                                    30
31                                                                                                                                                    31
32              PART 3 – FINANCIAL ORGANIZATION FACTOR (§11-24-7B)                                                                                    32
33                                                                                                                                                    33
   Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
34 Enter on PTE-100, Schedule A, line 10                                                                                                              34
35                                                                                                                                                    35
                                         Column 1                              Column 2               Column 3
36                                       West Virginia                         Everywhere Decimal Fraction (6 digits)                                 36
37 GROSS RECEIPTS                                                                                                                                     37
38                                                                         .00            .00       .                                                 38
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63                                                                             *B54202308W*                                                           63
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