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West Virginia Allocation and Apportionment for Multistate Businesses: 2013 2012 2011 2010
Form CNF120 APT is obsolete, and is no longer supported by the West Virginia Department of Revenue.
Extracted from PDF file 2019-west-virginia-form-cnf120-apt.pdf, last modified December 1969Allocation and Apportionment for Multistate Businesses: 2013 2012 2011 2010
CNF-120APT REV 5-19 W ALLOCATION AND APPORTIONMENT FOR MULTISTATE BUSINESSES FEIN 2019 This form is used by corporations that are subject to tax in more than one state to allocate and apportion their income to the State of West Virginia. Complete and attach to Form CNF-120. See instructions for information on APT Schedules A1, A2, and B, Part 1, 2, & 3. APT SCHEDULE A1 EVERYWHERE ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7) Column 1 Column 2 Column 3 TYPES OF ALLOCABLE INCOME GROSS INCOME RELATED EXPENSES NET INCOME 1. Rents................................................. .00 .00 .00 2. Royalties.......................................... .00 .00 .00 3. Capital gains/losses.......................... .00 .00 .00 4. Interest.............................................. .00 .00 .00 5. Dividends.......................................... .00 .00 .00 6. Patent/copyright royalties................ .00 .00 .00 7. Gain – sale of natural resources (IRC Sec. 631 (a)(b))........................ .00 .00 .00 8. Income from nonunitary sources reported on the schedule K-1C.......... .00 9. Nonbusiness income/loss – Sum of lines 1 through 8, of column 3. Enter total of Column on Schedule 2, line 5 .00 APT SCHEDULE A2 WEST VIRGINIA ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7) Column 1 Column 2 Column 3 TYPES OF ALLOCABLE INCOME GROSS INCOME RELATED EXPENSES NET INCOME 1. Rents................................................ .00 .00 .00 2. Royalties........................................... .00 .00 .00 3. Capital gains/losses.......................... .00 .00 .00 4. Interest............................................. .00 .00 .00 5. Dividends.......................................... .00 .00 .00 6. Patent/copyright royalties................ .00 .00 .00 7. Gain – sale of natural resources (IRC Sec. 631 (a)(b))........................ .00 .00 .00 8. Income from nonunitary sources reported on the schedule K-1C......... .00 9. Nonbusiness income/loss – Sum of lines 1 through 8, of column 3. ................................................................... .00 10. Less cost of West Virginia water/air pollution control facilities this year................................................................ .00 11. Federal depreciation/amortization on those facilities this year.............................................................................. .00 12. Federal depreciation/amortization on such facilities expensed in prior year......................................................... .00 13. Net nonbusiness income/loss allocated to West Virginia (sum of lines 9 through 12, column 3. Enter on Schedule 2, Line 9 .00 *B30201909W* B 3 0 2 0 1 9 0 9 W W (CNF-120APT) FEIN FAILURE TO COMPLETE CNF-120APT, SCHEDULE B WILL RESULT IN 100% APPORTIONMENT TO WEST VIRGINIA APT SCHEDULE B APPORTIONMENT FACTORS FOR MULTISTATE BUSINESS (§11-24-7) PART 1 – REGULAR FACTOR LINES 1 & 2: Divide Column 1 by Column 2 and enter six (6) digit decimal in column 3. LINE 5: Column 1 – Enter line 3. Column 2 – line 3 less line 4. Divide column 1 by column 2 and enter six (6) digit decimal in column 3. Column 1 West Virginia Column 2 Everywhere Column 3 Decimal Fraction (6 digits) 1. Total Property.................................... .00 .00 . 2. Total Payroll...................................... .00 .00 . 3. Total sales......................................... .00 .00 4. Sales to purchasers in a state where you are not taxable............................ .00 5. Adjusted sales............................. .00 .00 . 6. Adjusted sales (enter line 5 again) .00 .00 . 7. TOTAL: add Column 3, Lines 1, 2, 5, and 6........................................................................................................ . 8. APPORTIONMENT FACTOR – Line 7 divided by the number 4, reduced by the number of factors showing zero in column 2, lines 1, 2, 5, and 6. Enter six (6) digits after the decimal. Enter on Schedule 2, line 7........... . PART 2 – MOTOR CARRIER FACTOR (§11-24-7A) Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3 Enter Column 3 on Form CNF-120, Schedule 2, line 7 VEHICLE MILEAGE Column 1 West Virginia Column 2 Everywhere Column 3 Decimal Fraction (6 digits) . PART 3 – FINANCIAL ORGANIZATION FACTOR (§11-24-7B) Divide Column 1 by Column 2 and enter six (6) digit decimal in column 3 Enter Column 3 on CNF-120, Schedule 2, line 7. GROSS RECEIPTS Column 1 West Virginia Column 2 Everywhere Column 3 Decimal Fraction (6 digits) .00 . .00 *B30201910W* B 3 0 2 0 1 9 1 0 W
Form CNF120 APT
More about the West Virginia Form CNF120 APT Corporate Income Tax
Obsolete
We last updated the Allocation and Apportionment for Multistate Businesses: 2013 2012 2011 2010 in April 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the West Virginia Department of Revenue. 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 IT-141ES | Fiduciary Estimated Tax Payment Voucher |
| Form NRW4 | Non-resident Income Tax Agreement |
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 CNF120 APT from the Department of Revenue in April 2021.
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 CNF120 APT
We have a total of five past-year versions of Form CNF120 APT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2013 Form CNF120 APT
CNF120 APT
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