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2013

CNF-120TC

Summary of Corporation Net Income Tax/

Business Franchise Tax Credits

REV 2-13

NAME

FEIN

This form is used by corporations to summarize the tax credits that they claim against their corporation net income tax and/

or business franchise tax liability. In addition to completing this summary form, each tax credit has a schedule or form that is

used to determine the amount of credit that can be claimed. Both this summary form and the appropriate credit calcu-

lation schedule(s) or form(s) must be attached to your return in order to claim a tax credit.

If you are claiming the

Neighborhood Investment Program Credit you are no longer required to enclose the WV/NIPA-2 credit schedule

with your return. You must maintain the schedule in your files.

TAX CREDITS

COLUMN 1

COLUMN 2

THE TOTAL AMOUNT OF CREDIT FOR EITHER TAX

APPLICABLE TO

CANNOT EXCEED THE TAX LIABILITY FOR THAT TAX

BUSINESS FRANCHISE TAX

CORPORATE INCOME TAX

.00

1. Subsidiary Credit (§11-23-17(c)) – Schedule A-1, Form CNF-120...

2. Business & Occupation Tax Credit (§11-23-17(b)) – Schedule A-2,

.00

Form CNF-120...................................................................................

3. Research and Development Projects Credit (§11-13D-3(f)) –

.00

Schedule R & D*...............................................................................

4. Strategic Research and Development Tax Credit (§11-13R) –

.00

Schedule WV/SRDTC-1....................................................................

5. High-Growth Business Investment Tax Credit (§11-13U-4) –

.00

Schedule WV/HGBITC-1...................................................................

6. Business Investment & Job Expansion Credit (§11-13C),

.00

Form WV/BCS-A, and WV/BCS-1 or WV/BCS-Small*,**......

.00

7. Economic Opportunity Tax Credit (§11-13Q) –Schedule WV/EOTC-1

.00

8. Industrial Expansion/Revitalization Credit (§11-13D) Schedule I *...

9. Manufacturing Investment Tax Credit (§11-13S) –

.00

Schedule WV/MITC-1....................................................

10. Residential Housing Development Projects Credit (§11-13D) –

.00

Schedule O *...................................................................................

.00

11. Coal Loading Facilities Credit (§11-13E) – Schedule C..................

12. Historic Rehabilitated Buildings Investment Credit (§11-24-23a) –

.00

Schedule RBIC...............................................................................

13. West Virginia Neighborhood Investment Program Credit (§11-13J) –

.00

Form WV/NIPA-2.............................................................................

14. Environmental Agricultural Equipment Tax Credit (§11-13K) –

.00

Form WV/AG-1................................................................................

15. Electric and Gas Utilities Rate Reduction Credit (§11-24-11) –

.00

Schedule L......................................................................................

16. Telephone Utilities Rate Reduction Credit (§11-24-11a) –

.00

Schedule K.....................................................................................

.00

17. West Virginia Military Incentive Credit (§11-24-12) – Schedule J...

.00

18. Aerospace Industry Facility Credit (§11-13D-3f) –Form WV/AIF-1*

Continued on the next page. . .

*B30201308W*

Form Cnf-120tc - Summary Of Corporation Net Income Tax/ Business Franchise Tax Credits - 2013

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