SCHEDULE 
                        POST-COAL MINE SITE BUSINESS CREDIT                                                            West Virginia State 
   PCM-2                                                                                                               Tax Department
   REV06-2020                                           FOR INDIVIDUALS
                                                        (FOR PERIODS ON OR AFTER JANUARY 1, 2020)
                                           SECTION A: BUSINESS IDENTIFICATION 
1  SSN                                                             WV TAX ID
   FIRST NAME                                                      LAST NAME
2

                                                                 TAX PERIOD
3  BEGINNING                                                       ENDING
                 MM              DD                     YYYY                                 MM  DD                    YYYY
   BUSINESS NAME
3

4  WV APPORTIONMENT                                                WV TAX ID
   FACTOR
                                 SECTION B: COMPUTATION OF ELIGIBLE INVESTMENT
         ITEMIZED LISTING OF INVESTMENTS REQUIRED                           A                    B                     C 
                 IF NOT ALREADY PROVIDED                                 COST                    RATE                  QUALIFIED 
1  INVESTMENT WITH USEFUL LIFE OF AT LEAST 4 YEARS BUT LESS    $                                 33.33%               $
   THAN 6 YEARS
2  INVESTMENT WITH USEFUL LIFE OF AT LEAST 6 YEARS BUT LESS    $                                 66.66%               $
   THAN 8 YEARS
3  INVESTMENT WITH USEFUL LIFE OF 8 YEARS OR MORE              $                                 100.00%              $

4  TOTAL QUALIFIED INVESTMENT FOR THIS TAX YEAR                                                                       $

5  POTENTIAL POST-COAL MINE SITE BUSINESS CREDIT (50% OF LINE 4)                                                      $

6  PRIOR PERIOD UNUSED CREDIT (MUST COMPLETE SECTION D)                                                               $

7  TOTAL AVAILABLE POST-COAL MINE SITE CREDIT                                                                         $
                                              SECTION C: APPLICATION OF CREDIT
8  POST-COAL MINE SITE CREDIT CLAIMED AGAINST CORPORATE INCOME TAX                                                    $

9  REMAINING CREDIT (LINE 7 MINUS LINE 10)                                                                            $

10 SHAREHOLDER’S OWNERSHIP PERCENTAGE, EXPRESS AS A DECIMAL                                                           .
11 SHAREHOLDER’S ORDINARY INCOME FROM BUSINESS                                                                        $

12 CREDIT AVAILABLE TO SHAREHOLDER (REMAINING CREDIT, LINE 9 X OWNERSHIP PERCENTAGE, LINE10)                          $
13  WV PERSONAL INCOME TAX FILER TYPE (RESIDENT, NONRESIDENT, PART-YEAR RESIDENT, FIDUCIARY) 

14 WV INCOME FOR CREDIT PURPOSES                                                                                      $
15 QUALIFIED INCOME FRACTION (APPORTIONED SHAREHOLDERS INCOME, LINE 11 DIVIDED BY INCOME FOR CREDIT PURPOSES, LINE 14)
   EXPRESS AS A DECIMAL                                                                                               .
16 WV INCOME TAX                                                                                                      $

17 TAX ATTRIBUTABLE TO BUSINESS INCOME  (LINE 15 MULTIPLIED BY WV INCOME TAX, LINE 16)                                $

18 OFFSET LIMIT (50% OF LINE 17)                                                                                      $

19 Amount of credit applied (MUST BE EQUAL TO OR LESS THAN THE SMALLER OF LINE 18 OR LINE 12)                         $

20 REMAINING CREDIT (LINE 19 SUBTRACTED FROM LINE 12)                                                                 $

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SCHEDULE PCM-2 (continued) 

                                                   SIGNATURE
Under penalty of perjury, I declare that I have examined this return, accompanying schedules, and statements, and to the best of my knowledge and belief, it is true, correct and complete.

SIGNATURE OF TAXPAYER                      NAME OF TAXPAYER (PRINT OR TYPE)                TITLE DATE

SIGNATURE OF PREPARPER OTHER THAN TAXPATER                           ADDRESS                     DATE

                  PERSON TO CONTACT CONCERNING THIS RETURN                                       TELEPHONE
                            SECTION D: CREDIT CARRYOVER RECAP
YEAR OF CREDIT ORIGINAL AMOUNT OF CREDIT   AMOUNT USED PRIOR PERIODS AMOUNT USED THIS YEAR       REMAING CREDIT

                                           INVESTMENT LISTING
                                           (USE ADDITIONAL SHEETS IF NECESSARY) 
NAME OR DESCRIPTION OF ITEM                PURPOSE          DATE ACQUIRED/      USEFUL           NET COST
(LIST SEPARATELY)                                          PLACED IN SERVICE    LIFE

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