Corporate Income Tax Prior Year Forms

Tax Forms and Instructions

CNF-120 West Virginia Corporation Net Income Tax Return

Combined Reporting

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

Schedule UB-1 (Form CNF-120) List of Members in Unitary Combined Group

CNF-120 Schedule UB2 Calculation of WV Business Capital for Combined Group

Schedule UB-3 (Form CNF-120) Calculation of WV Taxable Income for Combined Group

Schedule UB-4APT (Form CNF-120) Allocation and Apportionment for Multistate Businesses

Schedule UB-4APTSUM (Form CNF-120) Allocation and Apportionment Summary for Unitary Group

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 e-mail 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 B (Form CNF-120) Adjustments to Federal Taxable Income

CPITC-1 Schedule CPITC-1 Commercial Patent Incentives Tax Credit

EOTC-1 Economic Opportunity Tax Credit

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 Schedule SRDTC-1 Strategic Research and Development Tax Credit

Payments

Schedule UB-4APT (Form CNF-120) Allocation and Apportionment for Multistate Businesses

CNF-120EXT West Virginia 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 Credits

CNF-120U Underpayment of Estimated Tax Penalty

CNF-120W West Virginia Withholding – Credit Schedule Corporation Net Income Tax

Schedule NOL (Form CNF-120) West Virginia Net Operating Loss Carryforward Calculation

WV-120V West Virginia Corporation Net Income Tax Electronic Payment Voucher and Instructions