SCHEDULE 
   FIIA-TCS               WEST VIRGINIA FILM INDUSTRY                                                                                                                                           West Virginia 
                                                                                                                                                                                                Tax Division 
   REV07-2023
                                              INVESTMENT(FOR PERIODS ON OR AFTERTAXJANUARY 1, 2023)CREDIT

                                                         CREDIT CLAIMANT 
   CREDIT CLAIMANT ID (SSN/EIN)

   CREDIT CLAIMANT NAME
 TAX PERIOD                                                                TAX PERIOD
  BEGINNING                                                                     ENDING
             MM                            DD           YYYY                                       MM      DD                                                                                   YYYY

                                              PART A: CREDIT SOURCE AND DOCUMENTATION
Check appropriate source of credit and attach indicated supporting documents
1  Production company that earned original credit entitlement.
   •        Approved Tax Credit Voucher (Form FIIA-08) From West Virginia Development Office.
   Owner of production company that earned original credit entitlement.
2  •        Copy of production company’s approved Tax Credit Voucher (Form FIIA-08) from West Virginia Development Office.
   •        Schedule K-1, or similar document, showing the percentage of ownership of the production company.
3  Credit obtained from a transfer or purchase of approved credit.
   •        Approved Tax Credit Voucher (Form FIIA-08) From West Virginia Development Office.
   Owner of company that received a credit allocation via a transfer or purchase of approved credit.
4  •        Copy of company’s approved Tax Credit Voucher (form FIIA-08) From West Virginia Development Office.
   •        Schedule K-1, or similar document, showing the percentage of ownership of the company.

                          PART B: ANNUAL CREDIT COMPUTATION AND RECONCILIATION
   ENTER INDIVIDUAL WEST VIRGINIA DEVELOPMENT OFFICE TAX CREDIT VOUCHER NUMBER, CREDIT AMOUNT, AND DATES BETWEEN WHICH THE QUALIFYING FILM 
   PRODUCTION EXPENDITURES OCCURRED 
   (Tax Credit Voucher(s) must be attached)
            VOUCHER NUMBER                              CREDIT AMOUNT                      BEGINNING                                                                                            ENDING
                                                                                MM      DD            YYYY                                                                                MM DD       YYYY

5

6  ENTER THE TOTAL CREDIT OF ALL THE VOUCHERS FROM LINE 5
                                                                                                                                                                                         $
   A.  OWNERS RECEIVING A CREDIT ALLOCATION SHOULD ENTER THE OWNERSHIP PERCENTAGE AS A DECIMAL TO 6 PLACES
   (Schedule K-1, or similar document, must be attached)
7
   B.  TAXPAYER WHOSE NAME APPEARS ON AN APPROVED TAX CREDIT VOUCHER FROM THE WEST VIRGINIA DEVELOPMENT 
   OFFICE ENTER 1.000000.                                                                                                                                                                .
8   TOTAL AVAILABLE CREDIT (MULTIPLY LINE 6 BY LINE 7)
                                                                                                                                                                                         $
9   TOTAL AVAILABLE CREDIT USED IN PRIOR YEARS
                                                                                                                                                                                         $
10 TOTAL AVAILABLE CREDIT SOLD OR TRANSFERRED
                                                                                                                                                                                         $
11 CREDIT AVAILABLE THIS PERIOD (SUBTRACT LINES 9 AND LINE 10 FROM LINE 8 )Credit Schedule for reference 
                                                                                                                                                                                         $
12 CORPORATION NET INCOME TAX
   A. ENTER TOTAL CORPORATION NET INCOME TAX LIABILITY ....................................................................................................................              $
   B. CORPORATION NET INCOME TAX FILM INDUSTRY INVESTMENT TAX CREDIT OFFSET Do Not Send for forms testing 
   (Enter here and on CIT-120TC the lesser of Line 11 and Line 12a)..................................................................................................................... $
13 CREDIT AVAILABLE THIS PERIOD ADJUSTED FOR CORPORATION NET INCOME TAX OFFSET 
   (SUBTRACT LINE 12B FROM LINE 11)                                                                                                                                                      $
14 PERSONAL INCOME TAX
   A. ENTER TOTAL PERSONAL INCOME TAX LIABILITY ....................................................................................................................................     $
   B. PERSONAL INCOME TAX FILM INDUSTRY INVESTMENT TAX CREDIT OFFSET 
   (Enter here and on Tax Credit RECAP Schedule the lesser Line 13  and Line 14a.) ..........................................................................................            $

  SCHEDULE FIIA-TCS (continued) 

                                                            PART C: CREDIT RECAP
  Tax Year Ending (A) Beginning Balance   (B) Film Industry      (C) Film Industry     (D) Film industry     (E) Film Industry     (F) Ending Balance of Total Available 
  (mm/dd/yyyy)    of Total Available Film Investment Tax Credit  Investment Tax Credit Investment Tax Credit Investment Tax Credit Film Industry Investment Tax 
                  Industry Investment Tax Applied to Corporation Applied to Personal   Allocated to Owners   Sold or Transferred   Credit (Column A minus the sum of 
                  Credit                  Net Income Tax         Income Tax                                                        Columns B through E)

• 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 Development Office.
• No carryback to a prior year is allowed for the amount of any unused portion of any annual credit allowance.
                                                                 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 PREPARER OTHER THAN TAXPAYER                                            ADDRESS                                     DATE

                  PERSON TO CONTACT CONCERNING THIS RETURN                                                                         TELEPHONE

  Credit Schedule for reference 

                  Do Not Send for forms testing