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-12 - Filing Requirements for Nonresident Owners of an Electing Pass-Through Entity
Universal Citation: 110 WV Code of State Rules 110-21G-12
Current through Register Vol. XLI, No. 38, September 20, 2024
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.
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