RECAP B
    Form IT-140                TAX CREDIT RECAP SCHEDULE                                                                             2023
This summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your 
return in order to claim a tax credit. Information for these tax credits may be obtained by visiting our website at taxwvgov or by 
calling the Taxpayer Services Division at 1-800-982-8297 
    Note: If you are claiming the Schedule E credit(s) or the Neighborhood Investment Program Credit 
    you are no longer required to enclose the other state(s) return(s) or the NIPA-2 schedule with your 
                        return. You must maintain the other state(s) return(s) or NIPA-2 schedule in your files.
                                 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 11)
    (§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  Qualified Residential Rehabilitated Buildings Investment Credit 
    (§11-21-8g)     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 Qualified 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
                                                                                                                                     Continues on next page

                                                                                                                         *P40202305A*
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    RECAP B
    Form IT-140 TAX CREDIT RECAP SCHEDULE                                                                                            2023
                TAX CREDIT                                                                                            SCHEDULE       APPLICABLE CREDIT
21 Operating Costs of Child Care Property Tax Credit 
    (§11-21-97)    OCF         21                  .00
22  Industrial Advancement Act Tax Credit 
    (§11-13LL)               22                  .00
23 West Virginia Film Industry Investment Tax Credit
    (§11-13X)  WV FIIA-TCS 23                  .00
24 Volunteer Firefighter Tax Credit 
    (§11-13JJ)    VFTC-1      24                  .00
25 Build WV Property Value Adjustment Tax Credit 
    (§5B-2L)   PVA-2       25                  .00
26 Elective Inome Credit for tax paid by a pass through entity
    (§11-21-3a and §11-21-20)             EK-1        26                  .00

27. TOTAL NON REFUNDABLE CREDITS — add all recap lines Enter on IT-140 line 9                                                   .00

                                                                                                                      *P40202306A*
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