SCHEDULE 
                                  DOWNSTREAM NATURAL GAS                                                              West Virginia 
  DNG-1                                                                                                               State Tax Department
  REV07-2020                   MANUFACTURING INVESTMENT TAX CREDIT
                                  SECTION A: BUSINESS IDENTIFICATION 
                                                                                 NORTH AMERICAN INDUSTRY 
1 FEIN OR SSN                     WV TAX ID                                      CLASSIFICATION SYSTEM CODE  
                                                                                 (Enter 6-digit NAICS Code Number)
                                                               TAX PERIOD
2 BEGINNING                                                        ENDING
                 MM            DD                        YYYY                      MM            DD                              YYYY
  BUSINESS NAME
3
  ADDRESS

4 CITY                                                                           STATE                             ZIP

                      SECTION B: CREDIT CALCULATION AND QUALIFIED INVESTMENT
1 INVESTMENT YEAR
2
    TEMIZED LISTING OF INVESTMENTS REQUIRED. COMPLETE SECTION F                    A                B                            C 
                                                                                 COST               RATE                      QUALIFIED 
  A INVESTMENT WITH USEFUL LIFE OF LESS THAN 4 YEARS                      $                         00.00%         $                    0.00
  B INVESTMENT WITH USEFUL LIFE OF AT LEAST 4 YEARS BUT LESS THAN 6 YEARS $                         33.33%         $

  C INVESTMENT WITH USEFUL LIFE OF AT LEAST 6 YEARS BUT LESS THAN 8 YEARS $                         66.66%         $

  D INVESTMENT WITH USEFUL LIFE OF 8 YEARS OR MORE                        $                         100.00%        $

                                                                             Total Quali fi    ed Investment
3 NEW JOBS PERCENTAGE                                         NUMBER OF NEW JOBS              APPLICABLE 
                                                                                              PERCENTAGE           Add 5% to new jobs percentage 
         IF THE NUMBER OF NEW JOBS CREATED IS LEAST             5            THEN               10%                if you employ at least 50 full-time 
                                                                                                                   equivalent construction workers 
         IF THE NUMBER OF NEW JOBS CREATED IS LEAST             50           THEN               15%                at prevailing wage in $20 million 
         IF THE NUMBER OF NEW JOBS CREATED IS LEAST             150          THEN               20%                or greater investment project.
                               QUALIFIED INVESTMENT           X NEW JOBS % =       TAX CREDIT                      x  10%/YEAR
  AVAILABLE CREDIT CALCULATION:
                               $
4 ANNUAL NEW JOBS/PAYROLL FACTOR COMPUTATION                                NUMBER OF EMPLOYEES                    PAYROLL OF EMPLOYEES
  A                   PRE-CREDIT EMPLOYMENT LEVELS:
                      NEW JOBS EMPLOYED FOR CREDIT
                      TOTAL EMPLOYMENT IN WV  
                               NEW JOBS PAYROLL                           /  TOTAL WV PAYROLL                      =  PAYROLL FACTOR
  B PAYROLL FACTOR:
                               IF MEDIAN COMPENSATION OF NEW JOBS IS HIGHER  THAN  THE STATEWIDE  AVERAGE            MEDIAN COMPENSATION FOR 
5   ANNUAL TAX OFFSET FACTOR   NONFARM PAYROLL  AS DETERMINED  ANNUALLY BY WORKFORCE WEST VIRGINIA  AND              THIS YEAR IS
                               PUBLISHED  IN THE APPLICABLE ADMINISTRATIVE  NOTICE THEN THE TAX  OFFSET  IS  100%. 
                               OTHERWISE THE TAX OFFSET IS 80%.
CONTINUED ON NEXT PAGE

                                                                - 1 -

  SCHEDULE DNG-1 (continued) 

                               SECTION C: TAX CREDIT APPLICATION COMPUTATION
6ATAX SUBJECT TO CREDIT OFFSET PRE-CREDIT LIABILITY                      X PAYROLL FACTOR  X OFFSET FACTOR  = TAX SUBJECT TO CREDIT OFFSET

    TAX TYPE- CIT
    TAX TYPE- PIT*
    TOTAL
  B  DNG TAX CREDIT APPLIED    PRE-CREDIT LIABILITY                 TAX SUBJECT TO TAX CREDIT APPLIED          AFTER CREDIT NET TAX
                                                                    CREDIT OFFSET
    TAX TYPE- CIT
    TAX TYPE- PIT*
    TOTAL
                  *  INDIVIDUAL SHAREHOLDERS OF S CORPORATIONS AND PARTNERSHIPS WILL ALSO NEED TO FILE A DNG-2.
                                               SECTION D: TAX CREDIT RECAP
7 A TOTAL CREDIT PRO-RATED FOR THIS YEAR                                                                    $

  B UNUSED CREDIT CARRYOVER FROM LAST YEAR                                                                  $

  C TOTAL CREDIT AVAILABLE THIS YEAR  (LINE 7A ADDED TO LINE 7B)                                            $

  D TOTAL CREDIT USED THIS YEAR (SUM OF TAX CREDIT APPLIED COLUMN OF SECTION 7B)                            $

  E CREDIT REMAINING FOR CARRYOVER FOR NEXT YEAR  SUBTRACT AMOUNT IN LINE 8D FROM THE AMOUNT ON LINE 7C AND $
    ENTER HERE.  IF THE NEXT YEAR IS YEAR 13, ENTER $0.

                                                       SECTION E: 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

                                                                    - 2 -

8 OR MORE
1, SECTION B, LINE 2D
ENTER AMOUNT ON PAGE 

Tax Department
West Virginia State 

6 OR MORE BUT LESS THAN 8
1, SECTION B, LINE 2C
ENTER AMOUNT ON PAGE 

TAX PERIOD
NET COST/USEFUL LIFE (YEARS) 
4 OR MORE BUT LESS THAN 6
1, SECTION B, LINE 2B
ENTER AMOUNT ON PAGE 

LESS THAN 4 YEARS 1, SECTION B, LINE 2A
ENTER AMOUNT ON PAGE 

TOTAL 

SERVICE
DATE PLACED IN 

SECTION F: ITEMIZED LISTING OF INVESTMENTS
DATE ACQUIRED

BUSINESS NAME

PURPOSE

OF ITEM 

 DNG-1
(LIST EACH SEPARATELY)
DESCRIPTION AND LOCARION 
ID NUMBER
- 3 -