Fillable Form Cnf-120/spf-100 - Tax Return Questionnaire printable pdf download

Tax Return Questionnaire – CNF-120/SPF-100

NaME

FEIN

CHECK ALL THAT APPLY

 short period return

 Change of accounting period

 Change of name

 Change of entity type

 Change of address

FINAL AND/OR SHORT-PERIOD RETURN – CHECK ALL THAT APPLY

 Ceased operations in West Virginia

 Change in filing status

 Change of ownership

 Merger

 successor to previous business

 other ___________________________________

 Technical Termination

 Taxpayer continue to file future returns under this FEIN

PLEASE PROViDE AN ExPLANATiON FOR BOxES CHECKED ABOVE

1. If this is the entity's initial return or if the entity did not file a return under the same name and same federal I.D. number for the preceding year,

indicate whether: (a)  new WV business; (b)  successor to previously existing business; or (c)  was included on a WV return filed under

a different FEIN. Please explain: ____________________________________________________________________________________

_______________________________________________________________________________________________________________

2. are Q-subs included in this return?  Yes

 No. If yes, list name and federal I.d. number of each Q-sub and the name and FEIN of their

parent. _________________________________________________________________________________________________________

_______________________________________________________________________________________________________________

3. are disregarded entities included in this return?  Yes  No. If yes, list name and federal I.d. number of each disregarded entity and the

name and FEIN of their parent. Please submit additional pages if required. _________________________________________________

_______________________________________________________________________________________________________________

4. (a) Was the entity a partner or member in a pass-through entity doing business in West Virginia? Yes  No. If yes, list name and federal

I.d. number of the pass-through entity(ies). _____________________________________________________________________________

_______________________________________________________________________________________________________________

5. (b) Was the entity doing business in West Virginia other than through its interest held in a pass-through entity doing business in West Virginia?

 Yes  No

6. did the entity at any time during the taxable year do business in West Virginia and own 80 percent or more of the voting stock of another

corporation doing business in West Virginia?  Yes  No. If yes, list name, address and federal I.d. number of each entity. ___________

_______________________________________________________________________________________________________________

7. Was 80 percent or more of the corporation's voting stock owned by any corporation doing business in West Virginia at any time of the year?

 Yes  No. If yes, list name, address and federal Id number of each entity. _________________________________________________

_______________________________________________________________________________________________________________

8. The federal tax return attached to this West Virginia return is:  a proforma federal tax return  a copy of the federal tax return filed with the

Internal Revenue service

9. Is the entity currently under audit by the Internal Revenue service?  Yes  No

If yes, enter years under audit ____________________________________

If the Internal Revenue Service has made final and unappealable adjustments to the entity's taxable income which have not been reported

to the department, check  here and file an amended return. Attach a copy of the final determination to each amended return.

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Form Cnf-120/spf-100 - Tax Return Questionnaire

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