West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21G - Income Tax Paid At The Entity Level By Electing Pass-Through Entities
Section 110-21G-11 - Nonresident Withholding Payments and Composite Payments

Electing PTEs should not make nonresident withholding payments or payments associated with composite returns ("composite payments"). If nonresident withholding payments were made before the electing PTE made the election to be an electing PTE taxed at the entity level, the electing PTE should request the withholding payments be treated as an estimated payment, in the form and manner as directed by the Tax Commissioner, or request a refund of any such payments made.