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 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 List of Members in Unitary 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*

*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.

  • Once you've created your UB-CR, please save it according to the following file naming format:
  • FEIN of surety, if group combined.
  • Type (CR).
  • Sequence.

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.

  • Below are the links to file the UB-CR Spreadsheets for 2018 - 2020:
  • 2020 2019 2018

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

  • 2014 For Periods After January 1, 2014
  • 2013 For Periods After January 1, 2013
  • 2012 For Periods After January 1, 2012
  • 2011 For Periods Prior to January 1, 2012

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

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