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RECAP B
Both thisFormsummaryIT-140form and the appropriate creditTAXcalculationCREDITschedule(s)RECAPor form(s) mustSCHEDULEbe enclosed with your return to claim a tax credit.2022 Information for these tax
credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297.
See additional instructions on page 33.
WEST VIRGINIA TAX CREDIT RECAP
TAX CREDIT SCHEDULE APPLICABLE CREDIT
1. Credit for Income Tax paid to another state(s)
(§11-21-20)...................................................................................................... E 1 .00
**You cannot claim for taxes paid to KY, MD, OH, PA or VA for
** For what states? withholdings from wages and salaries.
2. Family Tax Credit (see page 6)
(§11-21-22)...................................................................................................... FTC-1 2 .00
3. General Economic Opportunity Tax Credit
(§11-13Q)........................................................................................................ EOTC-PIT 3 .00
4. High Technology Manufacturing Business
(§11-13Q-10a)................................................................................................ EOTC-HTM 4 .00
5. WV Environmental Agricultural Equipment Credit
(§11-13K)......................................................................................................... AG-1 5 .00
6. WV Military Incentive Credit
(§11-24-12)..................................................................................................... J 6 .00
7. Neighborhood Investment Program Credit
(§11-13J)........................................................................................................ NIPA-2 7 .00
8. Historic Rehabilitated Buildings Investment Credit
(§11-24-23a).................................................................................................... RBIC 8 .00
9. Quali edfiResidential Rehabilitated Buildings Investment Credit
(§11-24-23a)..................................................................................................... RBIC-A 9 .00
10. Apprenticeship Training Tax Credit
(§11-13W)....................................................................................................... ATTC-1 10 .00
11. Alternative-Fuel Tax Credit
(§11-6D)........................................................................................................... AFTC-1 11 .00
12. Conceal Carry Gun Permit Credit
(§61-7-4)......................................................................................................... CCGP-1 12 .00
13. Farm to Food Bank Tax Credit
(§11-13DD)..................................................................................................... 13 .00
14. Downstream Natural Gas Manufacturing Investment Tax Credit
(§11-13GG)...................................................................................................... DNG- 2 14 .00
15. Post Coal Mine Site Business Credit
(§11-28)............................................................................................................ PCM-2 15 .00
16. Natural Gas Liquids
(§11-13HH)..................................................................................................... NGL-2 16 .00
17. Donation or Sale of Vehicle to Quali fied Charitable Organizations
(§11-13FF)...................................................................................................... DSV-1 17 .00
18. Small Arms And Ammunition Manufacturers Credit
(§11-13KK)..................................................................................................... SAAM-1 18 .00
19. West Virginia Jumpstart Savings Program Credit (Employer Use Only)
(§11-24-10a)................................................................................................... JSP- 1 19 .00
20. Capital Investment in Child-Care Property Tax Credit
(§11-21-97)...................................................................................................... CIP 20 .00
21. Operating Costs of Child Care Property Tax Credit
(§11-21-97)................................................................................................... OCF 21 .00
22. Industrial Advancement Act Tax Credit .......................................................... 22 .00
23. TOTAL NON REFUNDABLE CREDITS — add all recap lines above. Enter on IT-140 line 9 ............. 23 .00
*P40202205A*
P40202205A
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