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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 List of Members in Unitary Combined Group
CNF-120 Schedule UB2 Calculation of WV Business Capital for Combined Group
NRW-2 Statement of West Virginia Income Tax Withheld for Nonresident Individual Or Organization
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*
*Only use the UB forms and schedules when filing a combined report
Schedule UB-CR and UB4-CR Combined Reporting Spreadsheet
Schedule UB-5 (Form CNF-120) Schedule of Included Controlled Foreign Corporations (CFC)
About the Schedule UB-CR Combined Reporting Spreadsheet
The Schedule UB-CR Combined Reporting Spreadsheet is formatted according to Tax Division specifications in a Microsoft Excel macro-enable format.
The Schedule UB-CR must be used when filing a combined report and/or combined return. It must be uploaded through the West Virginia Tax Division's MyTaxes Website if the UB-CR is not supported within the electronic filing software.
Example file name: 251234567CR001.xls
For Tax Years 2018, 2019, and 2020 only: If your vendor does not support the UB-CR within the schema, you must file your 2018, 2019, or 2020 return on paper and submit your UB-CR through MyTaxes. Please use the correct tax year schedule when completing the UB-CR.
For UB-CR and UB4-CR Prior to 2018: Please contact the West Virginia Tax Division at 304-558-3333 for further instructions.
Credit Forms and Schedules
ATTC-1 Apprenticeship Training Tax Credits
Schedule 1 CNF-120 Schedule 1 Separate Entity Filer West Virginia Corporations Wholly in West Virginia
Schedule 2 Separate Entity Filer With Multistate Activity
Schedule B Adjustments to Federal Taxable Income
Schedule B1 Allowance for Governmental Obligations/ Obligations Secured By Residential Property
Schedules C and D: Reportable Entities and Schedule of Tax Payments; Schedule of Reportable Entities
CNF-139 West Virginia Corporation Application for Refund from Carryback of Net Operating Loss
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
CNF-120APT 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 K1 Schedule of WV Partner/Shareholder/Member/Beneficiary Income, Loss, Modification, Credits, and Withholding
Schedule K1C Schedule of WV Partner/Shareholder/Member/Beneficiary Information for Corporations Subject to Corporate 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