Corporate Income Tax Prior Year Forms

Tax Forms and Instructions

Combined Reporting

  • Schedule UB-4APTSUM (Form CNF-120) Allocation and Apportionment Summary for Unitary Group (Only use the UB forms and schedules when filing a combined report):

About the Schedule UB-CR Combined Reporting Spreadsheet

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

The Schedule UB-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 UB-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

Schedule UB-5 (Form CNF-120) Schedule of Included Controlled Foreign Corporations (CFC)

Credit Forms and Schedules

  • Schedule-ATTC-1 Apprenticeship Training Tax Credits:
    • 2015
    • For periods after January 1, 2012
    • 2014
    • For periods after January 1, 2012
    • 2013
    • For periods after January 1, 2012
    • 2012
    • For periods after January 1, 2012
  • Schedule B (Form CNF-120) Adjustments to Federal Taxable Income:
  • CPITC-1 Schedule CPITC-1 Commercial Patent Incentives 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

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