Form Wv/fiia-Tcs - West Virginia Film Industry Investment Tax Credit - West Virginia State Tax Department Page 2
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1
214. Personal Income Tax
a. Enter total Personal Income Tax liability............................................................................ a.
b. Personal Income Tax Film Industry Investment Tax Credit offset (Enter the lesser of
the amount on line 13 and the amount on line 14a. Also enter the amount on the Tax
Credit Recap Schedule on form IT-140)............................................................................ b.
P
C
Credit Recap
art
(A) Beginning Balance
(B) Film Industry
(F) Ending Balance of Total Available
(C) Film Industry Invest-
(D) Film industry
(E) Film Industry Invest-
Tax Year Ending
of Total Available Film
Investment Tax Credit
Film Industry Investment Tax Credit
ment Tax Credit Applied
Investment Tax Credit
ment Tax Credit Sold or
(mm/dd/yyyy)
Industry Investment Tax
Applied to Corporation
(Column A minus the sum of Columns
to Personal Income Tax
Allocated to owners
Transferred
Credit
Net Income Tax
B through E)
NoTES:
■ No Film Industry Investment Tax Credit is allowed after the expiration of the second taxable year after the taxable year
in which the expenditures upon which the credit is based occurred.
■ The transfer or sale of the Film Industry Investment Tax Credit does not extend the time in which the credit can be
used. The carry forward period for the credit that is transferred or sold begins on the date on which the credit was
originally granted by the West Virginia Film Office.
■ No carryback to a prior year is allowed for the amount of any unused portion of any annual credit allowance.
Signature of Taxpayer
Name of Taxpayer: Type of Print
Title
Date
Person to Contact Concerning this Return
Telephone Number
Signature of Preparer other than Taxpayer
Address
Title
Date
Schedule WV/FIIA-TCS
Page 2 of 2
Rev. 10/15
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