How to make the West Virginia PTET election.

Can your business elect?

A partnership (including an LLC treated as a partnership) or an S corporation that is not a disregarded entity for federal purposes. Resident partnerships, nonresident partnerships with a West Virginia resident partner, and nonresident partnerships with any West Virginia-source income may elect.

The electing entity pays tax for all resident and nonresident owners. The Tax Division says only individuals may claim the owner credit. In tiered structures, the lowest-level partnership should file the EPT-100 and pass the credit down, and every entity in the chain below an upper-tier entity must also file an EPT-100 for the EK-1 credit to flow through.

Rate: The tax equals the top marginal individual income tax rate. Senate Bill 392 (2026) sets that rate at 4.58% for taxable years beginning on and after January 1, 2026 (4.82% for 2025).

Resident owners' total distributive shares of income plus nonresident owners' shares of income apportioned to West Virginia. The federal deduction for state and local income taxes must be added back.

Available for 2026. Senate Bill 151 (2023 Regular Session) created W. Va. Code Section 11-21-3a for taxable years beginning on and after January 1, 2022, and the statute has no sunset. New to PTET? See how the election works.

Deadlines

These dates are for a calendar-year business. Pay at least two business days early, since state payment sites slow down on deadline days.

Electing, step by step

Deadline: The Tax Division says the election for a calendar-year entity is due on or before March 15, which is March 15, 2027 for tax year 2026. W. Va. Code Section 11-21-3a(j) says the election is due by the return due date, including extensions.

1. Log in to MyTaxes. On the Summary tab, find the Pass Through Entity account and use the 'Request Elective Pass Through' link, then answer the questions. The EPT account is created right away.
2. Find the Elective Pass Through Entity account, use the 'File, Amend, or View Returns' link, and click 'File Now' for the 2026 period. Approved software can be used instead.
3. Complete the Basic Information section (return type, activity description, reportable entities) and the partner report: each owner's FEIN or SSN, name, entity type, and distributive share percentage.
4. Attach the first five pages of federal Form 1120-S or the first six pages of Form 1065 (and Schedule M-3 if applicable) and file Form EPT-100 by March 15, 2027. Filing the EPT-100 is the election.
5. Give each owner Schedule EK-1 on or before the date the EPT-100 is filed.

Paying the tax, step by step

The Tax Division schedule for calendar-year entities: April 15, June 15, and September 15, 2026, and January 15, 2027. Payments go to the EPT account; an entity undecided between the PTE-100 and EPT-100 should pay into its PTE account. The full tax is due by the original return due date.

What you need

• An account with MyTaxes for the business. Set it up before the first deadline.
• A MyTaxes username and password with access to the EPT account (or third-party access for a CPA).
• Current bank routing and account numbers.
• The business's FEIN.

Start at MyTaxes, West Virginia's official site.

1. Log in to MyTaxes at mytaxes.wvtax.gov.
2. Open the Elective Pass Through Entity (EPT) account. Pay into the regular PTE account only if the business has not yet decided whether it will file the PTE-100 or the EPT-100.
3. Make the estimated payment from the EPT account. To extend, make the extension payment and file the extension request from the same account.
4. Pay the full balance by March 15, 2027. An extension to file does not extend the time to pay. A business that remitted $50,000 or more of any single tax in a year must pay by EFT.

Filing the return: Form EPT-100, filed electronically through MyTaxes or approved software, due March 15, 2027 for a calendar-year 2026 entity, with an extended due date of September 15, 2027. An extension does not extend the time to pay. An electing entity no longer files the PTE-100.

Claiming the credit

Owners claim a nonrefundable credit for their share of the tax on Form IT-140, using the IT-140 Recap Schedule. Unused credit carries forward up to five tax years. The entity gives each owner Form EK-1 by the date it files the EPT-100; the EK-1 amount is a credit, not withholding.

Good to know

• The EPT replaces nonresident withholding: the tax is filed and paid on the EPT-100 instead of the PTE-100.
• An electing entity cannot file a composite return for nonresident owners. Nonresidents whose only West Virginia income comes through an electing entity that fully pays the tax do not have to file a West Virginia nonresident return.
• Owners are jointly and severally liable for any tax the electing entity does not pay.
• The 2025 EPT-100 instructions say the election 'is required to be made for each subsequent tax year' and cannot be switched back to the PTE-100, while the statute and Tax Division page describe an annual election.
• Schedule ITP lets the electing entity claim credit for income tax paid to another state at the entity level.
• Paying your personal West Virginia estimates? See how to pay West Virginia estimated taxes.
• Business in more than one state? Each state has a guide of its own.

Official sources

Checked October 2026 against the West Virginia Tax Division's own publications and W. Va. Code Section 11-21-3a.

• W. Va. Code Section 11-21-3a
• 2025 EPT-100 Instructions
• West Virginia Tax Division, Elective Pass Through Entity Tax page
• Enrolled Committee Substitute for Senate Bill 392 (2026), new Section 11-21-4j
• Enrolled Committee Substitute for Senate Bill 151 (2023)
• West Virginia MyTaxes

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.