Corporate Income Tax Prior Year Forms

Tax Forms and Instructions

CNF-120 West Virginia Corporation Net Income Tax Return:

2019: Forms Instructions

2018: Forms Instructions

2017: Forms Instructions

2016: Forms Instructions

2015: Forms Instructions

2014: Forms Instructions

2013: Forms Instructions

2012: Forms Instructions

2011: Forms Booklet

2010: Forms Booklet

2009: Forms

2008: Booklet

2007: Forms

Combined Reporting

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

2017 2016 2015 2014 2013 2012 2011

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

2017 2016 2015 2014 2013 2012 2011

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

2016 2015 2014 2013 2012 2011

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

2016 2015 2014 2013 2012 2011

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

2017 2016 2015 2014 2013 2012 2011

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

2017 2016

Schedule UB-CR and UB4-CR Combined Reporting Spreadsheet:

2018 2017 2016 2015 2014 2013 2012 2011

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):

2017

Credit Forms and Schedules

Schedule-ATTC-1 Apprenticeship Training Tax Credits:

For periods after January 1, 2012

For periods prior to January 1, 2012

Schedule B (Form CNF-120) Adjustments to Federal Taxable Income:

2016

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

For periods prior to January 1, 2015

EOTC-1 Economic Opportunity Tax Credit:

For periods prior to January 1, 2015

FIIA-TCS West Virginia Film Industry Investment Tax Credit:

For periods after January 1, 2015

For periods prior to January 1, 2015

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

For periods after January 1, 2015

For periods prior to January 1, 2015

MPTAC-1 Manufacturing Property Tax Adjustment Credit:

For periods prior to January 1, 2015

NIPA-2 Neighborhood Investment Program Credit Schedule:

For periods prior to January 1, 2015

SRDTC-1 Schedule SRDTC-1 Strategic Research and Development Tax Credit:

For periods prior to January 1, 2015

Payments

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

2018 2016 2015 2014 2013 2012 2011 2010

CNF-120EXT West Virginia Extension Corporation Net Income Tax Return:*

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

2018 2017 2016 2015 2014 2013 2012 2011 2010

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

2018 2017 2016 2015 2014 2013 2012 2011 2010

CNF-120U Underpayment of Estimated Tax Penalty:

2018 2017 2016 2015 2014 2013 2012 2011 2010

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

2016 2015 2014 2013 2012 2011

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

2018 2017 2016 2015 2014 2013 2012 2011

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

2018 2017 2016