Form Wv/tel-501 - Telecommunications Tax Return - 2003
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2WV/TEL-501
PAGE 1
TELECOMMUNICATIONS TAX RETURN
(Rev.9/03)
2003
Tax Year Beginning ____________________, 20_________, Ending __________________, 20________
THE FIRST LINE OF THIS SECTION IS YOUR ACCOUNT IDENTI-
»
FICATION NUMBER. PLEASE REFERENCE ACCOUNT NUMBER
ON CORRESPONDENCE. PLEASE CHANGE NAME AND AD-
DRESS IF NOT CORRECT. IF YOU QUIT BUSINESS, GIVE THE
DATE, NAME AND ADDRESS OF NEW OWNER.
FORM OF BUSINESS (CHECK ONE)
CHECK IF:
S CORPORATION
CONSOLIDATED
CORPORATION
SEPARATE
PARTNERSHIP
FINAL
INDIVIDUAL
AMENDED
L L C
SCHEDULE A. COMPUTATION OF TAX ON GROSS INCOME - INTRASTATE
1. Gross Income - Intrastate from non-competitive services (See instructions on page 3)
1.
2. Multiply Line 1 by $4.00 per $100 (.0400)
2.
SCHEDULE B. COMPUTATION OF GROSS TAX - INTERSTATE
3. Total gross income of taxpayer from non-competitive services (See instructions on page 3)
3.
4. Deduct gross income attributable from non-competitive services from all business beginning and ending
4.
entirely in West Virginia
5. Gross Income - Interstate (Line 3 less Line 4)
5.
6. Total length of communication pathways in West Virginia weighted by the number of channels such pathways are
6.
capable of carrying
7. Total length of communication pathways in the U. S., its territories, and possessions weighted by the number of
7.
channels such pathways are capable of carrying
8. Gross Income - Interstate earned in West Virginia (Divide Line 6 by Line 7 andmultiply the resulting amount by Line 5)
8.
9. Multiply Line 8 by $4.00 per $100 (.0400)
9.
SCHEDULE C. COMPUTATION OF TAX
10. Total Tax (Add Line 2, Schedule A and Line 9, Schedule B)
10.
11. a. Credit for Business Investment and Jobs Expansion, Corporate Head-
11a.
quarters Relocation, Small Business Investment and Jobs Expansion
b.
b. Telephone Utility Credit
c.
c. West Virginia Capital Company Credit
12. Total Credits (Line 11a, 11b and 11c) (Attach appropriate schedule)
12.
13. Adjusted Tax (Line 10 less Line 12)
13.
14.
14. Total Estimated Payments made for the period covered by this return
15. Balance of Tax Due (Line 13 less Line 14)
15.
16. NON-WAIVABLE INTEREST
16.
17. ADDITIONS TO TAX
17.
18. PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX
18.
19. TOTAL TAX AND LATE FILING CHARGES DUE (Add Lines 15, 16, 17 and 18)
19.
20. If Line 14 is larger than Line 13, enter amount overpaid
20.
❏
❏
Please check one: RefundCredit
NOTE: If you fail to designate credit or refund, the overpayment will be credited.
DO NOT USE SPACE BELOW
Make check payable to: West Virginia State Tax Department
Mail to:
P. O. Box 425
Charleston, WV 25322-0425
For assistance call (304) 558-3333 or toll free 1-800-WVA-TAXS (982-8297)
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