Form Wv/bcs-1 - Business Investment And Jobs Expansion Credit And Corporate Headquarters Relocation Credit (Super Credits) - Page 20

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NAME
IDENTIFICATION NUMBER
(1)
(2)
PART III -NEW JOBS/PAYROLL FACTOR COMPUTATION
Number of
Payroll of
Employees
Col. 1 Employees
Section 1.
New Jobs
Column 1
Column 2
1. What was the taxpayer's total employment in West Virginia prior to this qualified
investment being placed in service or use?
2. What was the taxpayer's total employment in West Virginia during the taxable
year?
3. What was the taxpayer's total average employment in West Virginia during the
taxable year?
4. How many new jobs filled by West Virginia domiciled residents are/will be directly
attributable to this qualified investment?
5. How many jobs filled by both West Virginia residents and nonresidents working in
the State, including new jobs filled by new employees, are directly attributable to
this qualified investment?
Section 2.
Payroll Factor Computation
Divided
=
by
(Part III Section 1, Line 5,
(Part III Section 1, Line 2,
(Rounded to six decimals)
Column 2)
Column 2)
(Compensation paid to new
(Compensation paid to all
employees hired as a result
West Virginia employees
of the New Investment)
of the taxpayer)
If the use of this payroll factor computation results in a significant distortion of tax liability attributable to the investment,
the Tax Commissioner may prescribe use of an alternative method for determining such tax liability.
4

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