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West Virginia Tax Credit Recap Schedule
Extracted from PDF file 2022-west-virginia-form-recap.pdf, last modified December 1969Tax Credit Recap Schedule
RECAP Form IT-140 W 2022 TAX CREDIT RECAP SCHEDULE Both this summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your return to claim a tax credit. Information for these tax credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297. See additional instructions on page 33. WEST VIRGINIA TAX CREDIT RECAP TAX CREDIT SCHEDULE 1. Credit for Income Tax paid to another state(s) E (§11-21-20)...................................................................................................... APPLICABLE CREDIT 1 .00 **You cannot claim for taxes paid to KY, MD, OH, PA or VA for withholdings from wages and salaries. ** For what states? 2. Family Tax Credit (see page 6) (§11-21-22)...................................................................................................... FTC-1 2 .00 3. General Economic Opportunity Tax Credit (§11-13Q)........................................................................................................ EOTC-PIT 3 .00 4. High Technology Manufacturing Business (§11-13Q-10a)................................................................................................ EOTC-HTM 4 .00 5. WV Environmental Agricultural Equipment Credit (§11-13K)......................................................................................................... AG-1 5 .00 6. WV Military Incentive Credit (§11-24-12)..................................................................................................... J 6 .00 7. Neighborhood Investment Program Credit (§11-13J)........................................................................................................ NIPA-2 7 .00 8. Historic Rehabilitated Buildings Investment Credit (§11-24-23a).................................................................................................... RBIC 8 .00 9. Qualified Residential Rehabilitated Buildings Investment Credit (§11-24-23a)..................................................................................................... RBIC-A 9 .00 10. Apprenticeship Training Tax Credit (§11-13W)....................................................................................................... ATTC-1 10 .00 11. Alternative-Fuel Tax Credit (§11-6D)........................................................................................................... AFTC-1 11 .00 12. Conceal Carry Gun Permit Credit (§61-7-4)......................................................................................................... CCGP-1 12 .00 13 .00 13. Farm to Food Bank Tax Credit (§11-13DD)..................................................................................................... 14. Downstream Natural Gas Manufacturing Investment Tax Credit (§11-13GG)...................................................................................................... DNG- 2 14 .00 15. Post Coal Mine Site Business Credit (§11-28)............................................................................................................ PCM-2 15 .00 16. Natural Gas Liquids (§11-13HH)..................................................................................................... NGL-2 16 .00 17. Donation or Sale of Vehicle to Qualified Charitable Organizations (§11-13FF)...................................................................................................... DSV-1 17 .00 18. Small Arms And Ammunition Manufacturers Credit (§11-13KK)..................................................................................................... SAAM-1 18 .00 19. West Virginia Jumpstart Savings Program Credit (Employer Use Only) (§11-24-10a)................................................................................................... JSP- 1 19 .00 20. Capital Investment in Child-Care Property Tax Credit (§11-21-97)...................................................................................................... CIP 20 .00 21. Operating Costs of Child Care Property Tax Credit (§11-21-97)................................................................................................... OCF 21 .00 22. Industrial Advancement Act Tax Credit .......................................................... 22 .00 23. TOTAL NON REFUNDABLE CREDITS — add all recap lines above. Enter on IT-140 line 9 ............. 23 .00 *P40202205W* P –5– 4 0 2 0 2 2 0 5 W
Form Recap
More about the West Virginia Form Recap Corporate Income Tax Tax Credit
We last updated the Tax Credit Recap Schedule in April 2023, and the latest form we have available is for tax year 2022. 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.
Other West Virginia Corporate Income Tax Forms:
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 Recap from the Department of Revenue in April 2023.
Form Recap is a West Virginia Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
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 Recap
We have a total of ten past-year versions of Form Recap 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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While we do our best to keep our list of West Virginia Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.