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West Virginia Apprenticeship Training Tax Credits
Extracted from PDF file 2023-west-virginia-form.pdf, last modified December 1969Apprenticeship Training Tax Credits
Schedule ATTC-1 Apprenticeship Training Tax Credits AT T C - 1 West Virginia State Tax Department (For periods AFTER January 1, 2015) Rev. 1/16 Part A – Businesses employing apprentices Businesses employing apprentices and earning the credit must complete the following: Part A of the Schedule (immediately below), the Apprentice Detail, and the Pass-Through Allocation Detail (if credit is passed through to owners). BUSINESS NAME IDENTIFICATION NUMBER TAX PERIOD BEGINNING MM DD YYYY ENDING MM DD YYYY PERSON TO CONTACT CONCERNING THIS RETURN NAME OF TAXPAYER PREPARER’S EIN ADDRESS — — — CITY OR POST OFFICE STATE ZIP CODE DAYTIME TELEPHONE NUMBER Note: The Apprenticeship Training Tax Credits are only available for tax years beginning on or after January 1, 2008. In order to claim an Apprenticeship Training Tax Credit, all of the following must be satisfied: 1. Wages were paid to apprentices in the construction trades who are registered with the United States Department of Labor, West Virginia State Office, by the taxpayer in the tax year that an apprentice and taxpayer participate in a qualified apprenticeship training program; 2. The qualified apprenticeship training program is jointly administered by labor and management trustees; 3. The qualified apprenticeship training program is administered pursuant to 29 U.S.C. Section 50; 4. The qualified apprenticeship training program is certified in accordance with regulations adopted by the United States Bureau of Apprenticeship and Training; and 5. The qualified apprenticeship training program is required to consist of at least 2,000 but not more than 10,000 hours of on the job apprenticeship training. If items 1 through 5 have been satisfied, please complete the following: 1. Sum of allowable credit from attached detail pages (Claims without supporting documentation will be denied)....................... 1 .00 2. Corporation Net Income Tax Liability......................................................................................................................................... 2 .00 3. Total of other tax credits claimed against the Corporation Net Income Tax.............................................................................. 3 .00 4. Corporation Net Income Tax liability remaining after application of all other tax credits (if line 3 is greater than line 2 enter zero, otherwise subtract the amount on line 3 from the amount on line 2 and enter the remainder here)................................ 4 .00 5. Application of the Apprenticeship Training tax Credit to offset Corporation Net Income Tax liability (Enter the lesser of the amount on line 1 and the amount on line 4 here and on the Corporation Net Income Tax Recap Schedule)........................... 5 .00 6. Sub-total of Apprenticeship Training Tax Credit Remaining (Subtract the amount on line 5 from the amount on line 1 and enter here)................................................................................................................................................................................. 6 .00 7. If any of the amount on line 6 is to be passed through to members of the business enter the amount here and complete the Pass-Through Allocation Detail Schedule........................................................................................................................... 7 .00 Under penalties of perjury, I declare that I have examined this credit form (including accompanying schedules and statements) and, to the best of my knowledge, it is true and complete. Signature of Taxpayer Title Date Signature of Preparer other than Taxpayer Title Date Schedule ATTC-1 Apprenticeship Training Tax Credits AT T C - 1 Rev. 1/16 (For periods AFTER January 1, 2015) Part B – Businesses and individuals receiving an allocation of credit West Virginia State Tax Department Businesses and individuals receiving an allocation of credit must complete Part B below. BUSINESS NAME IDENTIFICATION NUMBER TAX PERIOD BEGINNING MM DD ENDING YYYY MM DD YYYY PERSON TO CONTACT CONCERNING THIS RETURN NAME OF TAXPAYER PREPARER’S EIN ADDRESS — CITY OR POST OFFICE STATE — ZIP CODE DAYTIME TELEPHONE NUMBER Identification number (FEIN of SSN) of the Entity from which credit was received. Name of entity from which credit was received — Amount of credit received. 1. Total credit received (sum of amount of credit received)............................................................................................................ 1 .00 2. Corporation Net Income Tax liability.......................................................................................................................................... 2 .00 3. Total of other tax credits claimed against the Corporation Net Income Tax.............................................................................. 3 .00 4. Corporation Net Income Tax liability remaining after application of all other tax credits (if line 3 is greater than line 2, enter zero. Otherwise subtract the amount on line 3 from the amount on line 2 and enter the remainder here)............................... 4 .00 5. Application of the Apprenticeship Training Tax Credit to Offset Corporation Net Income Tax liability (Enter the lesser of the amount on line 1 and the amount on line 4 here and on the Corporation Net Income Tax Credit Recap Schedule)................ 5 .00 6. Subtotal of Apprenticeship Training Tax Credit Remaining (Subtract the amount on line 5 from the amount on line 1 and enter here)................................................................................................................................................................................. 6 .00 7. Personal Income Tax liability..................................................................................................................................................... 7 .00 8. Total of other tax credits claimed against the Personal Income Tax.......................................................................................... 8 .00 9. Total income apportioned from trade or business that initially qualified for the ATTC or if a sole proprietor the income attributable to the business from which the tax credit was earned............................................................................................ 9 .00 10. Line 9 x 1.5%......................................................................................................................................................................... 10 .00 11. Personal Income Tax liability remaining after application of all other tax credits (if line 8 is greater than line 7 enter zero. Otherwise subtract the amount on line 8 from the amount on line 7 and enter the remainder here)...................................... 11 .00 12. Application of the Apprenticeship Training Tax Credit to offset Personal Income Tax liability (Enter the lesser of the amount on line 6 and the amount on line 10, with amount on line 11, here and on the Personal Income Tax Recap Schedule................................................................................................................................................................................. 12 .00 Under penalties of perjury, I declare that I have examined this credit form (including accompanying schedules and statements) and, to the best of my knowledge, it is true and complete. Signature of Taxpayer Title Date Signature of Preparer other than Taxpayer Title Date AT T C - 1 Rev. 10/15 Schedule ATTC-1 Pass-Through Allocation Detail Tax Credits Apprenticeship Training Tax Credits (For periods AFTER January 1, 2015) BUSINESS NAME West Virginia State Tax Department IDENTIFICATION NUMBER TAX PERIOD BEGINNING ENDING MM DD YYYY MM DD YYYY If the business is an electing small business corporation, a partnership, a limited liability company that is treated as a partnership for federal income tax purposes, or a sole proprietorship; and if any credit unused by the business employing the apprentices is to be allocated to its members, the schedule below must be completed. Member Name Member Identification Number (FEIN or SSN) Member Ownership % of the Business TOTAL ALLOCATED CREDIT Allocated Credit (Member ownership percentage times the total amount to be allocated, as shown on Part A, Line 12) Schedule ATTC-1 Apprentice Detail Apprenticeship Training Tax Credits AT T C - 1 Rev. 10/15 West Virginia State Tax Department (For periods AFTER January 1, 2015) BUSINESS NAME IDENTIFICATION NUMBER TAX PERIOD Apprentice Name MM State Where Withholding is Paid BEGINNING DD YYYY Apprentice Social Security Number ENDING Total hours worked during the tax year for the business entity. MM DD Total wages paid during the tax year by the business entity TOTAL ALLOCATED CREDIT NOTE: Attach additional detail pages, as needed. YYYY Allocated credit per apprentice: Lesser of $2 times hours worked, or 50% of wages paid or $2,000.
Form
More about the West Virginia Form Corporate Income Tax Tax Credit TY 2023
Businesses employing apprentices and earning the credit must complete the following: Part A of the Schedule (immediately below), the apprentice Detail, and the Pass-Through Allocation Detail (if credit if passed through to owners).
We last updated the Apprenticeship Training Tax Credits in February 2024, so this is the latest version of Form , fully updated for tax year 2023. You can download or print current or past-year PDFs of Form directly from TaxFormFinder. You can print other West Virginia tax forms here.
Related 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. These related forms may also be needed with the West Virginia Form .
| Form Code | Form Name |
|---|---|
| Form IT140 | West Virginia Personal Income Tax Return |
| Form IT140ES | IT-140ES Individual Estimated Income Tax Payment |
| Form WV IT-104 | Employee Withholding Exemption Certificate |
| Form IT210 | Underpayment of Estimated Tax by Individuals: |
| Form IT140 Schedule HEPTC1 | Schedule HEPTC1 Homestead Excess Property Tax Credit |
| Form PTE100 | Income Tax Return S Corporation & Partnership (Pass-Through Entity) Formerly SPF 100 |
| Form IT140 4868 | Application for Extension of Time to File |
| Form CIT 120 | Corporate Net Income (formerly CNF 120) |
| Form IT140 Schedule A | Schedule of Income for Non- or Part-Year-Residents |
| Form STC 12:39 | Sales Listing Form |
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 from the Department of Revenue in February 2024.
Form 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
We have a total of ten past-year versions of Form in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Form
2008 West Virginia Personal Income Tax Booklet
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