Form 306 - Virginia Coal Related Refundable Tax Credits - 2015 Page 4
Download a blank fillable Form 306 - Virginia Coal Related Refundable Tax Credits - 2015 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 306 - Virginia Coal Related Refundable Tax Credits - 2015 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
7*VA306A115888*
Schedule 306A
Coal Sold for Coal Credit to
Qualified Purchasers
2015
Page ____ of ____
Name of Company
FEIN or Social Security Number
The Coalfield Employment Enhancement Tax Credit is based in part on the number of tons of coal sold during the taxable
year which were mined in Virginia. Any person who grants a certificate to a purchaser certifying that the coal purchased
was Virginia-mined for purposes of claiming another coal related credit (the Coal Employment and Production Incentive
Tax Credit) and also claims the Coalfield Employment Enhancement Tax Credit must complete this schedule. Use the
instructions below to complete Columns A through F. Enclose a separate schedule if more space is needed.
Column A:
Date of coal sale and certification
Column B:
Invoice number for the sale
Column C:
Name of the purchasing firm
Columns D - F: Mining method used to extract the coal sold: (1) underground: seam thickness 36” or less, (2) underground:
seam thickness over 36”, or (3) surface mining. If a sale involved more than one mining method, use a
separate line for each method. If you are unable to identify the mining method because the coal was
commingled, allocate the tonnage to each mining method and enclose a statement explaining the allocation
method. State the number of tons sold to the firm in Column C for which the certificate of qualification was
issued. If more than one mining type is shown, specify the tons mined by mining type.
After entering all sales, add the total tonnage amount for each mining type and enter the totals on the TOTAL
Total Rows:
rows at the bottom of the page. Transfer the totals to Form 306, Part II, Line 2, as directed for each row.
Column A
Column B
Column C
Column D
Column E
Column F
Date Coal Was
Invoice Number
Name of Firm Purchasing
Number of Tons
Number of Tons
Number of Tons Sold
Sold
Coal
Sold Mined from
Sold Mined from
Mined by Surface Mining
Underground Seams
Underground Seams
Method
Over 36”
36” or Less
1
2
3
4
5
6
7
8
9
10
11
12
Total Tons from Column D: Seam 36” or Less. Enter here and on Form 306, Part II, Line 2, Col. A.
Total Tons from Column E: Seam Over 36”. Enter here and on Form 306, Part II, Line 2, Col. B.
Total Tons from Column F: Surface Mining Method. Enter here and on Form 306, Part II, Line 2, Col. C.
Page 4
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial