2/1/2023 

                        NOTICE REGARDING WEST VIRGINIA 
                                      SCTC-A 

  The SCTC-A is   not   approved for substitute forms for anyone. Only the SCTCA issued by WV 
  may be mailed in for paper filers. This was outlined in a number of places, including in the Letter 
                  of Intent and the   2022 Substitute Tax Form Requirements   . 

  Unapproved SCTC-A forms cannot be processed, so these returns will be lacking the 
                        supporting documentation to claim the credit. 

  DO NOT PROVIDE TAXPAYERS WITH UNAPPROVED BARCODED FORMS. 

                                      Research Division 
                                      Taxloi@wv.gov