The West Virginia Tax Division July 1 released Form PT-100ELF, Election for Elective Pass-Through Entity, for individual income tax purposes. Pass-through entities must fill out this form in order to make the election to pay West Virginia income tax at the entity level. Taxpayers submitting the form will gain access to the Elective Pass-Through Entity (EPT-100) tax return and payments on MyTaxes. [W. Va. Tax Div., Form EPT-100ELF, Election for Elective Pass-Through Entity, 07/01/23]
Reference: View Source Document.