SCorpDesk / 2026 S-Corp & QBI Guides / West Virginia (WV) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
West Virginia (WV) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in West Virginia?
In West Virginia (WV), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form PTE-100). For the Pass-Through Entity Tax (PTET) deduction: 4.82% West Virginia Elective Pass-Through Entity Tax. Entity-level franchise/minimum tax: $25 Annual Report.
In West Virginia (WV), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form PTE-100). For the Pass-Through Entity Tax (PTET) deduction: 4.82% West Virginia Elective Pass-Through Entity Tax. Entity-level franchise/minimum tax: $25 Annual Report.
Open West Virginia 2026 S-Corp & 20% Permanent QBI Calculator
2026 West Virginia (WV) S-Corporation Statutory Tax Matrix
| West Virginia S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form PTE-100) |
| Pass-Through Entity Tax (PTET) Election | 4.82% West Virginia Elective Pass-Through Entity Tax |
| Annual Minimum / Franchise Tax | $25 Annual Report |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does West Virginia require a separate state S-Corp election in 2026?
For West Virginia (WV): Recognizes Federal Form 2553 (Form PTE-100).
What is the West Virginia S-Corp franchise or minimum tax for 2026?
In West Virginia: $25 Annual Report.