Schedule J - West Virginia Military Incentives Credit Page 3
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3d. Is a foster child on behalf of whom local government payments are made; or
e. Is an adult handicapped individual whose own income meets the requirements of subdivisions 1 and 2 of this
subsection, but who is a member of a family whose income does not meet such requirements.
“Korean conflict” veteran means a person who served in the armed services of the United States at least one day during the
period of time beginning on the twenty-seventh day of June, one thousand nine hundred fifty, and extending through the
thirty-first day of January, one thousand nine hundred fifty five.
“Vietnam era veteran” means a person who served in the armed services of the United States at least one day during the
period of time beginning the fifth day of August. one thousand nine hundred sixty-four. and extending through the seventh
day of may. one thousand nine hundred seventy-five.
“National Guard member” means a member of any component of the West Virginia National Guard.
“Reserve member” means a member of any component of the reserve forces of the United States.
If you desire additional information about the “Military Incentive Program Act of 1991”, you must contact your local Job
Service Office or the West Virginia Employment Services Division, 112 California Avenue, Charleston, WV 25305 (304)
558-7849.
INSTRUCTIONS
Enter the name(s) and Identification number shown on you r West Virginia State Personal Income Tax return or that shown
on the West Virginia Corporation Net Income Tax return.
Enter the employer name and Identification number as it appears on the “Employer Certification” issued by the West
Virginia Department of Employment Security.
Enter the Veteran’s or member’s last name, first name then middle initial on the first line. Enter his or her social
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security number (SSN) on the second line.
Check the appropriate box. If the veteran or member is disabled, enter the percentage of compensation for service
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connected disability as determined by the Veteran’s Administration of the United States. If the veteran or member
is disadvantaged. the legislated thirty percent (30%) limitation has been preprinted. See introduction for definition of
“Economically Disadvantaged Veteran”. If member of the National Guard or Reserves, the legislated twenty-five percent
(25%) limitation has been preprinted.
Enter the Beginning and Ending date of employment during your taxable year for each veteran or member. If the
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period of employment for a veteran or member is less than one year. then the allowable credit must be prorated as
described in the “Column 5” instructions.
Enter the total amount of wages or compensation paid to the veteran or member during the taxable year or $5,000.00,
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WHICHEVER IS LESS.
Enter the amount of allowable credit for each qualified veteran or member you have employed for the entire taxable
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year computed by multiplying the amount shown in column 4 by the applicable percentage shown in column 2. If the
period of employment is not for the entire taxable year you must also prorate the calculated credit according to the ratio of
the employment dates shown in Column 3 to a full one-year period. In other words, if the period of employment was August
1, to December 31 of the taxable year the calculated credit must be multiplied by 5/12.
The maximum credit for each veteran or member is limited to the smallest of either the calculation just described for a partial
year of employment or $5,000.00 for a 100 percent “Disabled” veteran or member.
Add lines (a) through (e) of Column 5 and enter the total in the appropriate space. Carry this total over to the appropriate
line on your Resident Personal Income Tax Form (IT-1 40). your Nonresident/Part-Year Resident Form (IT-1 40NRlPY)
or Summary Schedule TC of the West Virginia Corporation Net Income Tax Return.
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West Virginia Military Incentive Credit
Rev. 09-12
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