West Virginia Tax Division Revises Information on Income Tax Withholding for Pass-Through Entities

The West Virginia Tax Division issued revised information on income tax withholding, outlining that pass-through entities are required to withhold the applicable withholding rate of their “effectively connected taxable income” that can be lawfully taxed by West Virginia and is allocable to a nonresident distributee, with specific exceptions and filing deadlines detailed. [W. Va. Tax Div, TSD 390 - Income Tax Withholding by Partnerships, S-Corporations, Estates and Trusts, 09/01/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.