Updated
Entity Elections & Nonresident Reporting
Identify the correct elected return package
West Virginia states that an entity electing its pass-through tax files EPT-100 and is no longer required to file PTE-100 for that tax year. Confirm the election before preparing the package. We review the applicable year, ownership, and payment accounts to avoid treating the two returns as interchangeable. West Virginia elective pass-through entity tax.
Reconcile resident and nonresident allocations
West Virginia's elective-tax guidance distinguishes resident-owner income from apportioned nonresident-owner income and provides EK-1 reporting. Preserve residency and allocation support with the books. We reconcile the owner statements to the entity calculation so each owner receives a usable filing package. West Virginia EPT owner reporting.
Review the alternative when no election applies
The state's general pass-through resources address the PTE filing process. Use the instructions appropriate to the entity's actual election status and tax year. Keep prior returns, notices, and payments available so account differences can be investigated before carrying balances into a new filing. West Virginia pass-through filing resources.
How we scope the work
We start with the decision or filing you need to complete, the entities and people involved, and the deadline. After reviewing the available records, we identify missing information and propose the services and deliverables. For ongoing work, we establish a close and filing calendar so bookkeeping, tax projections, and owner reporting use consistent information.
For an audit or other assurance request, bring the lender, grant, board, or regulatory requirement. We confirm the engagement type and applicable professional requirements before accepting the work.
CPA services for West Virginia clients
Tax preparation
Coordinate business and owner returns using reconciled income, allocations, and payment records.
Tax planning
Compare entity elections, transaction timing, and owner consequences before making a decision.
Financial reporting & cash flow
Connect the monthly close, forecasts, and financing needs to clear management reports.
Audit & assurance
Review the intended financial-statement user, required engagement, records, and deadline to define the appropriate scope.
West Virginia CPA questions
Should an electing entity file both EPT-100 and PTE-100?
West Virginia's guidance says an electing entity is not obligated to file PTE-100 for the elected year. We verify the election and applicable-year requirements before preparing or correcting the return package.
How do West Virginia clients work with KAS?
We provide virtual service through secure document exchange, scheduled video meetings, and electronic signatures. The engagement defines the services, responsibilities, and deadlines; this service area does not represent a walk-in office.