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West Virginia Corporate Net Income (formerly CNF 120)
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Extracted from PDF file 2024-west-virginia-form-cit-120.pdf, last modified December 1969Corporate Net Income (formerly CNF 120)
CIT-120 WEST VIRGINIA CORPORATION NET INCOME TAX RETURN W REV 7/2024 TAX PERIOD BEGINNING ENDING MM/DD/YYYY MM/DD/YYYY 2024 EXTENDED DUE DATE MM/DD/YYYY CORPORATION NAME FEIN MAILING ADDRESS WV CORPORATION INCOME TAX ACCOUNT NUMBER CITY STATE ZIP CHANGE OF ADDRESS STATE OF DOMICILE NAICS CONTACT NAME CONTACT PHONE CHECK ALL APPLICABLE BOXES 1) ENTITY TYPE CORPORATION NONPROFIT 2) RETURN TYPE FINAL AMENDED RAR (Form 870 or 4549-A/B must be provided) ANNUAL 52/53 WEEK FILER 3) IF FINAL/SHORT/ INITIAL RETURN INITIAL DAY OF WEEK ENDING CEASED OPERATIONS IN WV FISCAL CHANGE OF OWNERSHIP SUCCESSOR FEIN OF PREDECESSOR 4) FILING METHOD OTHER CHANGE OF FILING STATUS MERGER TECHNICAL TERMINATIONS OTHER SEPARATE ENTITY CHECK HERE IF SEPARATE BUT PART OF FEDERAL CONSOLIDATED. ENTER FEIN: COMBINED (UB-CR) SEPARATE COMBINED GROUP COMBINED SURETY FEIN: WORLDWIDE ELECTION WHOLLY WV ACTIVITY (SCHEDULE 1) (WV ACTIVITY ONLY) 5) IF SEPARATE, INDICATE ACTIVITY MULTISTATE ACTIVITY (SCHEDULE 2) 6) REPORTABLE ENTITIES (ALL ENTITIES MUST BE INCLUDED ON SCHEDULE D) A. ANY PTE YOU ARE A PARTNER, MEMBER, OR SHAREHOLDER DOING BUSINESS IN WV B. ANY ENTITY YOU OWN 80% OF VOTING STOCK D. ANY DISREGARDED ENTITY C. ANY ENTITY THAT OWNED MORE THAN 80% OF YOUR STOCK E. ANY CONTROLLED FOREIGN CORPORATION 7) CURRENTLY UNDER AUDIT BY THE IRS? NO YES YEARS UNDER AUDIT: 8) TYPE OF FEDERAL RETURN INCLUDED WITH THIS RETURN 1120 PROFORMA 1120 990 990T *B30202401W* B 3 0 2 0 2 4 0 1 W NAME FEIN 9. Adjusted Corporate Net Income Tax from Schedule 1,Schedule 2, or UB-CR ................... .00 10. Penalty for underpayment of estimated tax ........................................................................ .00 11. Overpayment previously refunded or credited (amended return only)................................ .00 12. Total Amount Due (add line 9 through 11) ........................................................................ .00 13. Prior year carryforward credit ........................................................................... .00 14. Estimated and extension payments .................................................................. .00 15. Withholding must match the withholding statements unless withholding is from NRSR ....................................................................................................... .00 CHECK HERE IF WITHHOLDING IS FROM NRSR (NONRESIDENT SALE OF REAL ESTATE) 16. Build WV Property Value Adjustment Tax Credit ............................................... .00 17. A. WV Property Tax Motor Vehicle Credit ......................................................... .00 B. WV Property Tax Small Business Credit ..................................................... .00 18. Total Payments (add lines 13 through 17) ...................................................... .00 19. TAX DUE (If line 18 is smaller than line 12, subtract line 18 from line 12) .00 20. Interest for late payment (see instructions). .00 21. Additions to tax for late filing and/or late payment (see instructions) .00 22. TOTAL DUE (add lines 19, 20, and 21) .00 23. OVERPAYMENT (If line 18 is larger than line 12, subtract line 12 from line 18 ) ....... .00 24. Amount of line 23 to be CREDITED to next year’s tax ............................................. .00 25. Amount of line 23 to be REFUNDED (subtract line 24 from line 23) ........................ .00 Direct Deposit of Refund CHECKING SAVINGS ROUTING NUMBER INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE. PLEASE SEE PAGE 3 OF INSTRUCTIONS FOR PAYMENT OPTIONS. I authorize the Tax Division to discuss my return with my preparer YES ACCOUNT NUMBER NO Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete. Signature of Officer/Partner or Member Print name of Officer/Partner or Member Title Signature of paid preparer Firm’s name and address MAIL TO: WEST VIRGINIA TAX DIVISION TAX ACCOUNT ADMINISTRATION PO BOX 1202 CHARLESTON WV 25324-1202 Date Email Business Telephone # Print name of Preparer Date Preparer’s Email Preparer’s Telephone # *B30202402W* B 3 0 2 0 2 4 0 2 W
Form CIT 120
More about the West Virginia Form CIT 120 Corporate Income Tax TY 2024
(formerly CNF 120)
We last updated the Corporate Net Income (formerly CNF 120) in March 2025, so this is the latest version of Form CIT 120 , fully updated for tax year 2024. You can download or print current or past-year PDFs of Form CIT 120 directly from TaxFormFinder. You can print other West Virginia tax forms here.
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TaxFormFinder has an additional 75 West Virginia income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form PTE100 | Income Tax Return S Corporation & Partnership (Pass-Through Entity) Formerly SPF 100 |
| SPF100 Schedule SP | Shareholder / Partner Information and Non-resident Withholding |
| Form CIT 120 | Corporate Net Income (formerly CNF 120) |
| Form PTE-100 Schedule A | Income/Loss Modifications to Federal Pass-Through Income |
| Form CNF-120 NOL | Schedule NOL Net Operating Loss Carryforward Calculation |
View all 76 West Virginia Income Tax Forms
Form Sources:
West Virginia usually releases forms for the current tax year between January and April. We last updated West Virginia Form CIT 120 from the Department of Revenue in March 2025.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of West Virginia Form CIT 120
We have a total of thirteen past-year versions of Form CIT 120 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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