West Virginia PTET 2026: deadline, rate, who can elect
West Virginia (WV), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
Yes
SB 151 (2023) created an elective pass-through entity tax on the entity's income.
Who can elect
The page describes the return and Schedule EK-1 for an S corporation or partnership. It does not define other entity types.
Electing means the entity no longer files the PTE-100 for that year.
How the election is made
Request an elective account in MyTaxes, then file the EPT-100. Filing a PTE return or an EPT return signifies the election. The election cannot be switched once made for that year.
The election is made year by year.
Election deadline
March 15 for a calendar-year taxpayer.
The page states that election due date.
Rate
Section 11-21-3A imposes a tax equal to the top marginal individual rate on the electing entity's West Virginia taxable income. Section 11-21-4j, for taxable years beginning on and after January 1, 2026, sets that top rate at 4.58 percent of taxable income over $60,000, and at 4.58 percent of taxable income over $30,000 for a married individual filing separately.
The Tax Division page does not state the percentage. The percentage is the top rate in section 11-21-4j.
Owner relief
Schedule EK-1 is a credit, not withholding. The owner encloses it with Form IT-140. Section 11-21-3A allows a credit equal to the owner's proportionate share of the tax remitted by the electing entity. If the credit exceeds the tax otherwise due, the excess may be carried forward for up to five taxable years. The entity may also claim, and pass through, tax it paid to another state on Schedule ITP.
The page says the EK-1 amount should not be reported as withholding. The carryforward is in section 11-21-3A.
Estimates
For a calendar year, April 15, June 15, September 15, and January 15 of the following year. An entity that has not chosen a return should pay estimates to the PTE account.
The page states those dates.
Sunset or repeal
Section 11-21-3A does not state an end date. It allows the election for taxable years beginning on and after January 1, 2022.
The section was read through the owner-credit subsection.
Sources for this year
Bonus-depreciation conformity is on its own page.