FORM 
                                                                                                                                 West Virginia  
   BAR-0               WEST  VIRGINIA  BUSINESS  ACTIVITY  REPORT                                                                Tax Division
   REV09-2023
                       (Read the instructions on the back to determine if you must file this form)
        If you need more space to complete any answers on this form, please print or type your answers on a separate sheet of paper.
                                      SECTION A: BUSINESS IDENTIFICATION 
1  FEIN                                                               WV TAX ID

                                                                     TAX PERIOD
2  BEGINNING                                                          ENDING
                  MM   DD                              YYYY                                   MM            DD                      YYYY
   NAME OF CORPORATION OR PARTNERSHIP                                 PRINCIPAL OFFICE IN WEST VIRGINIA

   STREET ADDRESS                                                     STREET ADDRESS
3
   CITY                               STATE         ZIP               CITY                                                 STATE ZIP

                       UNITARY GROUP? YES           NO      5        HAVE YOU MADE LOANS, OR LEASES OR SALES OF PRODUCTS        YES         NO 
                                                                     AND SERVICES IN WEST VIRGINIA DURING THE TAXABLE YEAR?
4  ARE YOU A MEMBER OF:
                       AFFILIATED GROUP? YES        NO      6              STATE OF COMMERCIAL DOMICILE

   PRINCIPAL TYPES OF                                       8        TOTAL AMOUNT OF WEST VIRGINIA SALES (WHOLESALE OR 
                                                                   RETAIL) AND/OR GROSS RECEIPTS ATTRIBUTE TO WEST VIRGINIA. $                     .00 
7  BUSINESS, PRODUCTS 
   AND SERVICES                                             9         TOTAL AMOUNT OF EVERYWHERE SALES (WHOLESALE OR 
                                                                      RETAIL) AND/OR GROSS RECEIPTS.                          $                    .00
   OFFICES AND OTHER PLACES OF BUSINESS OWNED OR MAINTAINED IN WEST VIRGINIA DURING THE TAXABLE YEAR:
   LOCATIONS (INCLUDE FULL ADDRESS IF DIFFERENT FROM ABOVE)           TYPE OF ACTIVITIES  FOR EACH LOCATION
10

   Number of officers, employees, independent contractors, representatives or other agents with business activity in West Virginia on behalf of your 
11 business. Attach a brief job description for each officer and type of agent and indicate the number of each with any activity in this State regardless 
   of whether they reside or are regularly stationed in West Virginia.
                                      SECTION B: BUSINESS IDENTIFICATION 
Please read instructions on back of this form carefully before completing this section and check all applicable boxes. 
Explain all “yes” answers in detail on a separate sheet. You may also be required to answer a West Virginia nexus questionnaire or otherwise provide 
additional information if your explanations do not provide a clear picture of your taxability.
   During the period covered by this report, did the corporation –                                                                             Yes NO
1  Own, rent, lease or maintain tangible or intangible personal property or real property in West Virginia?                                 1
2  Employ or own any other assets in West Virginia?                                                                                         2
3  Own or consign any merchandise located in West Virginia?                                                                                 3
4  Own assets located in West Virginia that are leased to others?                                                                           4
5  Perform any training, consultation, installation, or repair work in West Virginia?                                                       5
6  Derive income from service performed for other businesses or persons located in West Virginia?                                           6
7  Derive income from any source or activity within West Virginia, including income from activities conducted by independent                7
   contractors, representatives or other agents, or by subsidiaries or affiliated entities?
8  Derive income or other receipts from any financial transactions in West Virginia, including: loans secured by real or tangible property; 5
   consumer loans; commercial loans and installment obligations; syndication and participation loans; credit card services charges and 
   fees; credit card merchant discount income; performance of financial or fiduciary services; travelers checks and money orders; and 
   any other receipts not attributable to another state where the organization is taxable?
9  In any other way carry on business activity or maintain property within West Virginia (as described on back of this form)?               6
                                                    SECTION C: SIGNATURE
By my signature I hereby certify that this report, including any accompanying material, is true, correct and complete to the best of my knowledge and belief.

                  SIGNATURE OF OFFICER OR PARTNER                                             NAME OF OFFICER OR PARTNER (PRINT OR TYPE) 

                       TITLE                                          DATE                                                    TELEPHONE
   Mail to: West Virginia Tax Division
   Tax Account Administration 
   P.O. Box 1202
   Charleston, WV 25324-1202                                                                  *B30032301W*
                                                                                              B30032301W

                                                                       INSTRUCTIONS FOR FORM BAR-0

  Filing Requirements                            gross receipts from one or more of the         Exempt activities related  to the above 
                                                 following activities:                          types  of  property  include contacts  with 
All corporations  and partnerships  are 
required  to  file  Form  BAR-0,  West           making,  acquiring, selling  or                West Virginia reasonably required to:
Virginia Business Activity  Report,  with the    servicing  loans or extensions                 „  evaluate and complete the acquisition 
West Virginia Tax Division if they carry on      of  credit;  leasing  or  acting  as            or disposition of the property;
any business  activity or own  or maintain       an agent, broker or advisor in 
property in West  Virginia during  the  year,    connection  with leasing  real                 „  service the property or collect income 
unless they are exempt.  (See below.)            and personal  property that is                  from the property; or
The filing of this report will not be a factor   the economic  equivalent  of an                „  acquire  or liquidate  collateral  relating 
in determining  whether  your business  is       extension  of credit: operating  a              to the property.
subject to taxation.                             credit  card  business;  rendering 
                                                 estate or trust services; receiving,                         Due Date
Carrying on business activity or maintaining     maintaining or otherwise handling 
property within West Virginia includes, but      deposits; or engaging in any other             You  must  file  Form  BAR-0  each  year  on 
is not limited to:                               activity  with  an  economic  effect           or before the 15th day of the fourth month 
                                                 comparable  to any of the above                after the close of your taxable year.
„ maintaining an office or other place of        activities.
  business in West Virginia;                                                                                  Penalties
„  the presence  of employees, agents,         Exempt entities.  You  do  not  have  to  file   If you do not file Form BAR-0 when required, 
  representatives    or     independent        this report if:                                  you will lose your right under West Virginia 
                                                                                                law  to  file  a  lawsuit,  except  for  lawsuits 
                                                  during  the taxable year for which a 
  contractors in West Virginia, if they are    „                                                related to your West Virginia tax liability.
  conducting business on behalf of  the 
                                                 report is due, you are registered to 
  corporation or partnership, regardless 
                                                 engage in business in West Virginia;
  of whether the individual  or person                                                          You will not be able to use the courts (except 
  is residing or regularly  stationed in       „ you  filed  a  tax  return  for  that  taxable for activities or property described under 
  West Virginia;                                 year for any taxes administered by the         “Exempt activities”) to enforce contracts or 
„  owning  or maintaining  real property,        Division;                                      to settle lawsuits that arise before the end 
                                                                                                of the last year for which you fail to file a 
  tangible personal property, or intangible    „  you are a type of organization                timely report.
  property that is in West Virginia;             expressly exempted from taxation 
„  sales of  products  or  services  to          by West Virginia or federal  statute or        However, you may be allowed  to pursue 
                                                 regulation; or
  West Virginia  customers who receive                                                          any such lawsuits if you file any report due, 
  the product or service in West Virginia;     „  the activities  or interests  in  property    pay all taxes, interest, and penalties due, or 
„  sales of services that are performed          you owned  in West Virginia  consist           if you provide for them by posting a security 
                                                 solely of activities or property expressly     bond with the Division.
  outside  West  Virginia,  the  benefits  of 
                                                 exempted  from state taxation  by 
  which are consumed in West Virginia;                                                           West Virginia and Federal I.D. 
                                                 West  Virginia or  federal statute  or 
„  transactions      with West  Virginia         regulation.                                                  Numbers
  customers that  involve intangible                                                            The West Virginia  I.D. number is the 
  property   and     result  in income         Exempt activities.  You are not  required        taxpayer’s  identification  number  assigned 
  flowing  to  the  corporation  from  within  to  file  this  report  if  your  activities  in by the Division. If you do not have a West 
  West Virginia;                               West Virginia relate solely to your ownership    Virginia  I.D.  number, apply for one by 
„  leases of tangible  personal  property      of an interest in the following property:        writing to:
  located in West Virginia;                    „  real estate mortgage investment                West Virginia Tax Division
„  sales and leases of West Virginia real        conduits;                                                 Taxpayer Services
  estate; or                                   „ real estate investment trusts;                               P.O. Box 3784
                                                                                                 Charleston, WV 25337-3784
„  any activity described in item 8 on         „ regulated investment companies;
  the reverse side if done by a financial 
  organization  which (1) obtains or           „ securitized loans; or                          You  should  also  fill  in  your  federal  I.D. 
  solicits by any means business with 20       „  secondary  loan  market assets from           number, but do not use it in place of your 
                                                                                                West Virginia number.
  or more persons in West Virginia, or (2)       which the interest is attributed to 
  has gross receipts of $100,000 or more         consumer or commercial loans.
  from sources within West Virginia. The                                                         Mail Form BAR-0 to:
  term “financial organization” is defined     Secondary loan market assets are loans or         West Virginia Tax Division
  to include any holding  company or           other similar payment obligations  solicited      Tax Account Administration
  regulated  financial  corporation,  or       and entered into by persons independent of                     P.O. Box 1202
  subsidiary thereof,  or any corporation      and not acting on behalf of the owner.            Charleston, WV 25324-1202
  which  derives  more than 50%  of its