Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21G - Income Tax Paid At The Entity Level By Electing Pass-Through Entities
Section 110-21G-12 - Filing Requirements for Nonresident Owners of an Electing Pass-Through Entity

W. Va. Code R. § 110-21G-12

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-21G-12 - Filing Requirements for Nonresident Owners of an Electing Pass-Through Entity

An electing PTE may not file a composite return on behalf of its nonresident owners. If a nonresident owner's only West Virginia source income is through an electing PTE that fully pays the tax, that nonresident owner is not required to file a West Virginia nonresident return, but may do so at the election of the nonresident owner.

W. Va. Code R. § 110-21G-12