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West Virginia Corporation Application for Refund from Carryback of Net Operating Loss
Extracted from PDF file 2023-west-virginia-form-cnf139.pdf, last modified January 2018Corporation Application for Refund from Carryback of Net Operating Loss
CNF-139 REV. 12-17 West Virginia Corporation Application for Refund from Carryback of Net Operating Loss West Virginia State Tax Department ►►Combined Filers can NOT use this form. To carryback a capital loss, use form CNF-120 marked amended. Do not attach to the corporation’s original income tax return. Name FEIN City & State Address Zip Carryback Limitation 1. Loss Year Ended – state as mm/dd/yyyy....................................................... 2. Amount of WV Net Operating Loss................................................................ .00 3. Net Operating Loss Carryback Limitation....................................................... $300,000.00 4. Loss Eligible for Carryback – Lessor of Line 2 or 3....................................... .00 Second Preceding Taxable Year Ended First Preceding Taxable Year Ended (a) (b) C o m p u t a t i o n o f d ec r e a se i n T a x (state as mm/dd/yyyy) (state as mm/dd/yyyy) 5. West Virginia Net Taxable Income...................................... .00 .00 6. Net Operating Loss Carryback Deduction.................................. .00 .00 7. Net Taxable Income after Loss Carryback.................................. .00 .00 8. Net Income Tax (Attach Computation Schedule)............. .00 .00 9. Tax Credits STOP! Cannot use form CNF-139*.......................... .00 .00 10. Adjusted Net Income Tax Line 8 minus Line 9................... .00 .00 11. Net Payments (Original Payments less Refunds and Carryforward Credits)................ .00 .00 12. Overpayment.............................. .00 .00 13. Total Refund Claimed – add Lines 12(a) and 12(b)................................... .00 *If entry on line 9, Tax Credits, STOP. Taxpayer must file an amended West Virginia CNF-120 return when applying for a refund from a carryback of Net Operating Loss. Under penalties of perjury, I declare that I have examined this return (including attachments) and to the best of my knowledge and belief it is true and complete. *b44201601w* Signature of officer Title Paid preparer’s signature Date
Form CNF139
More about the West Virginia Form CNF139 Corporate Income Tax TY 2023
We last updated the Corporation Application for Refund from Carryback of Net Operating Loss in February 2024, so this is the latest version of Form CNF139, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CNF139 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 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 CNF139 from the Department of Revenue in February 2024.
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 CNF139
We have a total of nine past-year versions of Form CNF139 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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