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110CSR21G

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.

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.

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Page 9

Official source

110CSR21G

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.

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.