West Virginia Application for West Virginia Manufacturing Investment Tax Credit

Application for West Virginia Manufacturing Investment Tax Credit
Form MITC-A
MITC-A
REV 3-15

Application for West Virginia Manufacturing Investment Tax Credit
for Investments Placed in Service On or After January 1, 2003

Name

Identification Number

Business Name

Tax Year
_______________, ____________ to _______________, ____________

Street Address

City, Town, or Post Office

State

Zip Code

Application is hereby made to the Tax Commissioner of West Virginia for allowance of Manufacturing Investment Tax Credit with respect to qualified
manufacturing investment property placed in service or use during Applicant’s tax year ending:

MM

/

DD

/

YYYY

**Manufacturers must complete items 1 through 5 and the certification. Businesses whose primary NAICS code is 211112 must complete
items 1 through 6 and the certification.**
1. Investment Purpose (Check only 1)
Industrial Expansion
Industrial Revitalization
Both Industrial Expansion and Revitalization
2. Business Activity in West Virginia:
a) North American Industry Classification System Code (NAICS): ___________________________________
b) Narrative Description of Business Activity in West Virginia:

3a. Investment
Year________________________

Total Investment

Qualified Investment

Amount $___________________

$___________________________

3b. Location(s) of Investment in West Virginia _________________________________________________________
3c. General Description of Qualified Investment (Narrative):

Schedule MITC-A Page 1 of 2
REV. 3-15

4. Employment:

Payroll

Jobs

a) Total WV payroll and number of jobs prior to investment:
b) Total WV payroll and number of jobs this year:
5. Benefits:
a) Percentage of employes covered under health plans:

%

b) Average annual health plan benefit costs per employee:
c) Percentage of employees covered under retirement plan:

%

d) Average annual retirement benefit cost per employee:
**Businesses whose primary NAICS Code is 211112
6. In application for the Manufacturing Investment Tax Credit, it is affirmed that the applicant is in compliance with the
additional Manufacturing Investment Tax Credit requirements for businesses whose primary North American Industry
Classification System (NAICS) Code is 211112 (The additional requirements are prescribed in WV Code §11-13S-4(e)
and are enumerated in the instructions).

Affirmation:

In compliance
Not in compliance

Under penalties of perjury, I declare that I have examined this credit claim form (including accompanying schedules and
statements) and to the best of my knowledge it is true and complete.

Signature of Taxpayer

Name of Taxpayer (type or print)

Person to contact concerning this return

Signature of Preparer other than Taxpayer

Title

Date

Telephone Number

Address

Date

Please return the completed application to:
West Virginia State Tax Department
PO Box 2991
Charleston, WV 25330-2991
If you have any questions or need further information regarding this application, telephone (304) 558-3333 or toll free to
1-800-WVA-TAXS (1-800-982-8297)

Schedule MITC-A Page 2 of 2
REV. 3-15

APPLICATION FOR WEST VIRGINIA MANUFACTURING
INVESTMENT TAX CREDIT FOR INVESTMENTS PLACED IN
SERVICE ON OR AFTER JANUARY 1, 2003
Information and Instructions
investment. (Check only one block.)
a. The Taxpayer for purposes of industrial expansion
places qualified investment property in service or use.
b. The Taxpayer for purposes of industrial revitalization
places qualified investment property in service or use.
c. The Taxpayer for purposes of both industrial expansion
and revitalization places qualified property in service
or use.

It e

T

HE Manufacturing Investment Tax Credit (MITC)
is available to a manufacturer making a qualified
investment (on or after January 1, 2003) for
purposes of industrial expansion or revitalization
of an industrial facility within West Virginia. Qualified
businesses include only those engaged in the activity of
manufacturing within West Virginia. Manufacturing is
defined as any business activity classified as having a
sector identifier, consisting of the first two digits of the sixdigit North American Industry Classification System code
number, of thirty-one, thirty-two or thirty-three or the six
digit North American Industry Classification System Code
Number 211112.
The Manufacturing Investment Tax Credit is not available
to businesses engaged in the activity of electric power
generation. Qualified investment by businesses engaged
in the activity of electric power generation qualify for
another investment tax credit, the Industrial Expansion and
Revitalization Credit.

It e

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1

INSTRUCTIONS TO FORM MITC-A

b. Describe the industrial expansion or industrial
revitalization activity in West Virginia that is associated
with your new investment (e.g., construction of a new
reconstituted wood product manufacturing plant).

m

It e

Investment: Enter the year investment is placed
into service or use in the first column, the total
dollar amount of investment placed into service or use
in the second column and the dollar amount of qualified
investment placed into service or use in the third column.
Qualified Investment is determined according to the
following useful life (straight line depreciation):

3a

Useful Life
At Least
0 —

But Less Than

Percent Qualified

4 years

0

4 —

6 years

33-1/3

6 —

8 years

66-2/3

8 or more years

100

m

Enter the location(s) of the qualified investment
property (i.e. Main Street, Weston, or 12 miles north
of Pipestem at the Intersection of State Route 3 and State
Route 20).

It e

By Law, no credit may be allowed or applied for any qualified
investment property placed in service until the person
asserting a claim for the credit makes written application
to the Tax Commissioner. Failure to timely apply for credit
will result in forfeiture of 50% of the annual credit allowance
otherwise available under this requirement. Form MITC-A
is designed to be a general application form for taxpayers
wishing to claim credit based upon investments placed into
use or service on or after January 1, 2003. The timely filing
of this application is a condition precedent to claiming tax
credits. This application must be filed annually no later
than the due date of the taxpayer’s West Virginia income
tax return including any legally granted extension of time
for filing such returns.

Business Activity in West Virginia:

2

a. Enter the North American Industry Classification
System Code that most closely describes your business
activity in West Virginia.

3b

m

Provide a general description of the qualified
investment property in the space provided (i.e.
$100,000 to be invested in buildings, $500,000 to be invested
in machinery and equipment, etc.)

It e

Industrial expansion is defined as capital investment in a
new or expanded industrial facility in this State. Industrial
revitalization or revitalization is defined as capital
investment in an industrial facility located in this State to
replace or modernize buildings, equipment, machinery and
other tangible personal property used in connection with
the operation of the facility in an industrial business of the
Taxpayer, including the acquisition of any real property
necessary to the industrial revitalization. Industrial business
or industrial Taxpayer is defined as any Taxpayer who is
primarily engaged in a manufacturing business.

m

3c

Investment Purpose: Place a check mark in the
block next to the applicable purpose of your

MITC-A Rev. 3-15

Page 1

It e

m

4

Employment:
a. Enter your total West Virginia payroll and number
of jobs attributed to that payroll for the prior year (i.e.,
twelve-month period) before the placement of this
year’s qualified investment subject to Manufacturing
Investment Tax Credit into service or use.

It e

b. Enter your total West Virginia payroll and number of
jobs for the current year.

m

5

Benefits:
a. Enter the percentage of your employees covered
under your sponsored health insurance plan.

b. Enter the average annual cost of your employerprovided health insurance benefits (i.e., benefit costs
divided by number of covered employees).
c. Enter the percentage of your employees covered under
your retirement plan.

It e

d. Enter the average annual retirement
contribution cost per covered employee.

m

6

benefit

Additional Requirements for businesses Whose
Primary NAICS Code is 211112.

Check the appropriate box to affirm compliance with the
provisions of WV Code §11-13S-4(e). That section of the
code is copied below:
WV Code §11-13S-4(e)
(1) Any person or entity undertaking any construction
related to any business activity included within North
American Industrial Code six digit number 211112, the
value of which is an amount equal to or greater than
$500,000, shall hire at least seventy-five percent of

MITC-A Rev. 3-15

employees for said construction from the local labor
market, to be rounded off, with at least two employees
from outside the local labor market permissible for each
employer per project, “the local labor market” being
defined as every county in West Virginia and any count
outside of West Virginia if any portion of that county is
within fifty miles of the border of West Virginia.
(2) Any person or entity unable to employ the minimum
number of employees from the local labor market shall
inform the nearest office of the bureau of employment
programs’ division of employment services of the
number of qualified employees needed and provide a
job description of the positions to be filled.
(3) If, within three business days following the placing of
a job order, the division is unable to refer any qualified
job applicants to the person or entity engaged in said
construction or refers less qualified job applicants
than the number requested, then the division shall
issue a waiver to the person or entity engaged in said
construction to fill any positions covered by the waiver
from outside the local labor market. The waiver shall be
either oral or in writing and shall be issued within the
prescribed three days. A waiver certificate shall be sent
to the person or entity engaged in said construction for
its permanent project records.
The timely filing of this application coincides with
the authorization for the Applicant to begin claiming
Manufacturing Investment Tax Credit benefits. Such filing
of the application will not bar or otherwise prevent the Tax
Commissioner from auditing or examining Applicant’s
books and records for compliance with the Manufacturing
Investment Tax Credit law and regulations.
This application must be signed by an officer of the
company to be valid.

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