What is the West Virginia PTET rate?

Graduated rates apply; see the picker.

Is the West Virginia owner credit refundable?

West Virginia's PTET owner credit is refundable.

Does West Virginia PTET affect composite-return filing?

Forced-out. Entity that elects EPT no longer obligated to file PTE-100 (which handles nonresident withholding) for that year. See the composite-vs-PTET page for the full matrix.

West Virginia · WV

West Virginia Pass-Through Entity Tax (PTET)

West Virginia's PTET regime is one of the 37+ state workarounds to the federal SALT cap (IRC §164(b)(6)). The election is annual, statute-pinned below, and interacts with composite filing and §199A QBI in state-specific ways.

Statute: [PLACEHOLDER: state DOR cite] — W. Va. Code § 11-21-3a or equivalent EPT section not pinned this session.
State DOR portal: https://tax.wv.gov/Business/ElectivePassThroughEntityTax/Pages/ElectivePassThroughEntityTax.aspx
Election deadline: Election for calendar-year taxpayers due ON OR BEFORE MARCH 15. Election signified by filing PTE-100 or EPT-100. Once made, election cannot be switched for that year.
Election form: Form EPT-100 (West Virginia Elective Pass Through Entity Tax); Form PTE-100 (informational) replaced for electing entities
Entity-level rate: [PLACEHOLDER: state DOR cite] — WV individual top rate is 4.82% for 2024 (recently cut); verify 2026 EPT rate against tax.wv.gov.
Eligible entities: s-corp, partnership, llc-as-s, llc-as-partnership
Owner credit: refundable
Composite interaction: forced-out — Entity that elects EPT no longer obligated to file PTE-100 (which handles nonresident withholding) for that year.
§199A QBI base reduction: Yes — Reduces federal flow-through income (Notice 2020-75).
Last verified: 2026-05-11

Source: tax.wv.gov/Business/ElectivePassThroughEntityTax/ + 2025 EPT-100 instructions. WV uses 'EPT' branding; the March 15 election deadline is unusually early.

IRC §164(b)(6)Notice 2020-75 IRC §199A

Election walkthrough

Verify eligibility. West Virginia accepts: s-corp, partnership, llc-as-s, llc-as-partnership.
Check the deadline. Election for calendar-year taxpayers due ON OR BEFORE MARCH 15. Election signified by filing PTE-100 or EPT-100. Once made, election cannot be switched for that year. Annual election (tax-year-by-tax-year basis). Election made via 'Request Elective Pass Through' link in MyTaxes.
Compute the entity-level tax. Apply the 0.00% rate to qualified net income.
Pay and file. Use Form EPT-100 (West Virginia Elective Pass Through Entity Tax); Form PTE-100 (informational) replaced for electing entities. Quarterly estimates may be required.
Owners claim the state credit. refundable credit on the personal state return.
Verify composite interaction. Composite interaction: forced-out. See composite vs PTET.
Run the federal §199A QBI math. PTET reduces the QBI base proportionally; net the federal SALT-arbitrage against the §199A offset.

West Virginia PTET — common questions

Annual deadline reminder

State PTET law revises annually. West Virginia's data was last verified on 2026-05-11. Re-confirm with the state DOR primary source before electing or filing. Last full-site review: 2026-05-12.

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Election walkthrough

Verify eligibility. West Virginia accepts: s-corp, partnership, llc-as-s, llc-as-partnership.

Check the deadline. Election for calendar-year taxpayers due ON OR BEFORE MARCH 15. Election signified by filing PTE-100 or EPT-100. Once made, election cannot be switched for that year. Annual election (tax-year-by-tax-year basis). Election made via 'Request Elective Pass Through' link in MyTaxes.

Compute the entity-level tax. Apply the 0.00% rate to qualified net income.

Pay and file. Use Form EPT-100 (West Virginia Elective Pass Through Entity Tax); Form PTE-100 (informational) replaced for electing entities. Quarterly estimates may be required.

Owners claim the state credit. refundable credit on the personal state return.

Verify composite interaction. Composite interaction: forced-out. See composite vs PTET.

Run the federal §199A QBI math. PTET reduces the QBI base proportionally; net the federal SALT-arbitrage against the §199A offset.

West Virginia PTET — common questions