Form Bot-301 - Annual Business & Occupation Tax Return Form Filing Instructions
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1BOT-301
annual Business & Occupation tax return for Utilities instructions
Filing Period: enter the beginning and end date, including
Step 4:
month, day, and year for the taxable year being filed.
enter the total of Column 4 multiplied by Column 5 in Column 6.
Due Date: enter the date the annual return is required to be
Line 1
add Column 6, Lines 1D–3D, together and enter
filed.
the total.
Person to Contact Concerning This Return: enter the
Line 2
Enter the credit allowed on the PSC Certification
name, phone number, and email address of the person you
letter (Note: The PSC Certification letter must be
will to be notified if there are questions regarding this return.
attached to receive the credit).
Enter the Approved Annual Return Extended Due Date:
Line 3
enter the total of Line 1 minus Line 2.
enter the month, day, and year of the approved extension
date.
Line 4
enter the exemption amount, based on the period
actually engaged in business (example: $500 per
Step 1:
year; $41.67 per month; or $1.37 per day).
enter the gross income for each code on the appropriate line
Line 5
enter the total of Line 3 minus Line 4.
(1D – 3D; Column 2).
Line 6
enter the total estimated payments made for the
Step 2:
filing period.
Complete the exemption section of page 2. enter the
Line 7
enter the total of Line 5 minus Line 6.
exemption amount from page 2 on the appropriate lines
(1D–3D; Column 3).
Lines 8-10
internal use only.
Step 3:
Line 11
enter the total from Line 7.
enter the total of Column 2 minus Column 3 in Column 4 for
Line 12
enter the total of Line 6 minus Line 5.
each line (1D–3D).
Line 13
enter the amount from Line 12 that is to be credited
to next year’s tax.
Line 14
enter the total of Line 12 minus Line 13. this is the
amount to be refunded.
Sign AnD DATE ThE RETuRn.
mail return to:
West Virginia state tax Department
tax account administration Division
pO Box 425
Charleston, WV 25322
West Virginia state tax Department
page 1 of 1
BOt-301 instructions — rev. 3/16
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