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4                                                                                                                                                                                         4
5      RECAP B                                                                                                                                                                            5
6      Form IT-140                 TAX CREDIT RECAP SCHEDULE                                                                                               2023                           6
7 This summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your 7
8 return in order to claim a tax credit. Information for these tax credits may be obtained by visiting our website at taxwvgov or by 8
9 calling the Taxpayer Services Division at 1-800-982-8297                                                                                                                               9
10     Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit                                                                                   10
11     you are no longer required to enclose the other state(s) return(s) or the NIPA-2 schedule with your                                                                                11
12                         return. You must maintain the other state(s) return(s) or NIPA-2 schedule in your files.                                                                       12
13                                  TAX CREDIT                                                                                        SCHEDULE             APPLICABLE CREDIT              13
14 1  Credit for Income Tax paid to another state(s)                                                                                                                                     14
15     (§11-21-20)              E                 1                    .00          15
16                                                                                                                                                                                        16
                                                                                                                            **You cannot claim for taxes paid to KY, MD, OH, PA or VA for 
17 ** For what states?                                                                                                                withholdings from wages and salaries.               17
18                                                                                                                                                                                        18
   2  Family Tax Credit (see page 11)
19     (§11-21-22)              FTC-1             2                    .00          19
20 3  General Economic Opportunity Tax Credit                                                                                                                                            20
21     (§11-13Q)              EOTC-PIT          3                    .00          21
22 4  High Technology Manufacturing Business                                                                                                                                             22
23     (§11-13Q-10a)                  EOTC-HTM          4                    .00          23
24 5  WV Environmental Agricultural Equipment Credit                                                                                                                                     24
25     (§11-13K)             AG-1              5                    .00          25
26 6  WV Military Incentive Credit                                                                                                                                                       26
27     (§11-24-12)               J                 6                    .00          27
28 7  Neighborhood Investment Program Credit                                                                                                                                             28
29     (§11-13J)              NIPA-2            7                    .00          29
30 8  Historic Rehabilitated Buildings Investment Credit                                                                                                                                 30
31     (§11-24-23a)               RBIC              8                    .00          31
32 9  Qualified Residential Rehabilitated Buildings Investment Credit                                                                                                                    32
33     (§11-21-8g)               RBIC-A            9                    .00          33
34 10 Apprenticeship Training Tax Credit                                                                                                                                                 34
35     (§11-13W)               ATTC-1            10                   .00          35
36 11 Alternative-Fuel Tax Credit                                                                                                                                                        36
37     (§11-6D)            AFTC-1            11                   .00          37
38 12 Conceal Carry Gun Permit Credit                                                                                                                                                    38
39     (§61-7-4)             CCGP-1            12                   .00          39
40 13 Farm to Food Bank Tax Credit                                                                                                                                                       40
41     (§11-13DD)                                  13                   .00          41
42 14 Downstream Natural Gas Manufacturing Investment Tax Credit                                                                                                                         42
43     (§11-13GG)               DNG- 2            14                   .00          43
44 15 Post Coal Mine Site Business Credit                                                                                                                                                44
45     (§11-28)           PCM-2             15                   .00          45
46 16 Natural Gas Liquids                                                                                                                                                                46
47     (§11-13HH)                NGL-2             16                   .00          47
48 17 Donation or Sale of Vehicle to Qualified Charitable Organizations                                                                                                                  48
49     (§11-13FF)               DSV-1             17                   .00          49
50 18 Small Arms And Ammunition Manufacturers Credit                                                                                                                                     50
51     (§11-13KK)                SAAM-1            18                   .00          51
52 19 West Virginia Jumpstart Savings Program Credit (Employer Use Only)                                                                                                                 52
53     (§11-24-10a)                JSP- 1            19                   .00          53
54 20 Capital Investment in Child-Care Property Tax Credit                                                                                                                               54
55     (§11-21-97)              CIP               20                   .00          55
56                                                                                                                                                         Continues on next page         56
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5                                                                                                                                                             5
       RECAP B
6      Form IT-140                 TAX CREDIT RECAP SCHEDULE                                                                            2023                  6
7                                  TAX CREDIT                                                                            SCHEDULE       APPLICABLE CREDIT     7
8  21 Operating Costs of Child Care Property Tax Credit                                                                                                      8
9      (§11-21-97)    OCF         21                   .00 9
10 22  Industrial Advancement Act Tax Credit                                                                                                                 10
11     (§11-13LL)               22                   .00 11
12                                                                                                                                                            12
   23 West Virginia Film Industry Investment Tax Credit
13     (§11-13X)  WV FIIA-TCS 23                   .00 13
14 24 Volunteer Firefighter Tax Credit                                                                                                                       14
15     (§11-13JJ)    VFTC-1      24                   .00 15
16 25 Build WV Property Value Adjustment Tax Credit                                                                                                          16
17     (§5B-2L)   PVA-2       25                   .00 17
18 26 Elective In omec Credit for tax paid by a pass through entity                                                                                          18
19     (§11-21-3a and §11-21-20)             EK-1        26                   .00 19
20                                                                                                                                                            20
21 27. TOTAL NON REFUNDABLE CREDITS — add all recap lines Enter on IT-140 line 9                                                    .00 21
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