Corporate Income Tax Prior Year Forms

Tax Forms and Instructions

CNF-120 Corporation Net Income/Business Franchise Tax Return:

Combined Reporting

CNF-120OPT Election to Report Based on Worldwide Unitary Combined Basis:

CNF-120 Schedule UB-1 List of Members in Unitary Combined Group:

CNF-120 Schedule UB-2 Calculation of Taxable Capital for Combined Group:

CNF-120 Schedule UB-3 Calculation of Taxable Income for Combined Group:

CNF-120 Schedule UB4-APT Allocation and Apportionment for Multistate Businesses:

Schedule UB4-CR Combined Reporting Spreadsheet:

About the Schedule UB4-CR Combined Reporting Spreadsheet

The Schedule UB4-CR Combined Reporting Spreadsheet is formatted according to Tax Department specifications in a common Microsoft Excel 97-2003 format for consistency.

The Schedule UB4-CR must be used when filing a combined report and/or combined return. It must be sent by email to the Tax Department through the dedicated inbox at TaxCIT@WV.Gov.

Once you've created your UB4-CR, please save it according to the following file naming format:

  • FEIN of surety, if group combined. Example: 251234567
  • Type (CR). Example: CR
  • Sequence. Example: 001

Example file name: 251234567CR001.xls

Credit Forms and Schedules

Schedule ATTC-1 Apprenticeship Training Tax Credits:

Schedule CPITC-1 Commercial Patent Incentives Tax Credit (For periods prior to January 1, 2015)

Schedule EOTC-1 Economic Opportunity Tax Credit:

FIIA-TCS Schedule FIIA-TCS West Virginia Film Industry Investment Tax Credit:

IMSTTC-1 Schedule IMSTTC-1 West Virginia Innovative Mine Safety Technology Tax Credit:

MITC-1 Credit for Manufacturing Investment:

MPTAC-1 Manufacturing Property Tax Adjustment Credit:

NIPA-2 Neighborhood Investment Program Credit Schedule:

SRDTC-1 Strategic Research and Development Tax Credit:

Payments

CNF-120APT Allocation and Apportionment for Multistate Businesses:

CNF-120EXT Extension Corporation Net Income Tax Return:

(Formerly CNF-120T Tentative Corporation Net Income/Business Franchise Tax Return)

CNF-120TC Summary of Corporation Net Income Tax / Business Franchise Tax Credits:

CNF-120U Underpayment of Estimated Tax Penalty:

CNF-120W Withholding Tax Schedule Corporation Net Income Tax:

CNF-120 Schedule NOL Net Operating Loss Carry-forward Calculation: