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Form Cnf-120t - West Virginia Tentative Corporation Net Income/ Business Franchise Tax Return - 2011 Page 2

WeSt VIrGINIa teNtatIVe

COrPOratION Net INCOMe/BUSINeSS FraNCHISe tax retUrN

NOTE: This form is to be used for making tentative Corporation Net Income/Business Franchise Tax

Payments and is not a substitute for filing of the actual annual return (Form CNF-120).

WHO MAY FiLE: Any taxpayer who has filed Federal Form 7004 and/or 8868 and expects to owe West

Virginia Corporation Net Income and/or Business Franchise Tax for the taxable year. any taxpayer

granted an extension of time to file a federal return is automatically granted the same extension of time

to file their West Virginia return. An extension of time for filing does not extend the time for pay-

ment. To avoid interest and additions to tax for late payment, use this return to make a tentative pay-

ment pending the filing of your annual return.

WHEN TO FiLE: Corporations are to file on or before the fifteenth day of the third month following the

close of the taxable year. Tax exempt organizations with unrelated business income are to file on

or before the fifteenth day of the fifth month following the close of the taxable year.

CLAiMiNg OF TENTATiVE PAYMENT: A tentative payment made by filing Form CNF-120T must be

claimed on line 23 of your annual return (Form CNF-120).

dO NOT SENd a COPY OF YOuR FEdERaL FORM 7004 OR 8868 WITH THIS RETuRN. Instead,

attach it to your annual return and enter the extended date on the face of the return.

Form Cnf-120t - West Virginia Tentative Corporation Net Income/ Business Franchise Tax Return - 2011 Page 2