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Elective Pass Through Entity Return.

We received the information from the WV State Tax Division on Tuesday, September 5, 2023. We hope this information answers some of the questions that you have had about this process.

There has been a change to the way taxpayers request to file an Elective Pass Through Entity Return. Effective September 1, 2023, paper EPT-100ELF Forms are no longer required. To request an Elective Pass Through Entity Account, taxpayers should log on to their MyTaxes account and, under their Pass-Through Entity account select the option that says ‘Request Elective Pass Through.’ After answering the appropriate questions, the EPT account will be created instantly. You will then be able to file, pay, and ask EPT questions through MyTaxes. 

Following this change, the filing of an Elective Pass Through Entity Return will be treated as the taxpayer election for the tax year.


  • For Tax Year 2022, all elections must be made by September 15, 2023 (or the due date following any authorized extension). 
  • For Tax Year 2023 and forward, elections must be made by March 15, 2024 (or the due date following any authorized extension).

For more information, you can: 

• Call a Taxpayer Services Representative at (304)558-3333 or toll-free at (800) 982-8297 

• Email 

• Go Online to