ALLOCATION AND APPORTIONMENT
CIT-120APTForm CIT-120 W                                  FOR MULTISTATE BUSINESSES                                                               2022
                                                              This form is used by corporations that are subject to tax in more than one state to allocate and 
FEIN                                                          apportion their income to the State of West Virginia. Complete and attach to Form CIT-120. 
                                                              See instructions for information on APT Schedules A1, A2, and B, Part 1, 2, & 3.
                                                          APT SCHEDULE A1 EVERYWHERE
     ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7)
TYPES OF ALLOCABLE INCOME                                 Column 1         Column 2                                                               Column 3
                                                          GROSS INCOME     RELATED EXPENSES                                                       NET INCOME

1. Rents.................................................              .00                  .00                                                             .00

2. Royalties..........................................                 .00                  .00                                                             .00

3. Capital gains/losses..........................                      .00                  .00                                                             .00

4. Interest..............................................              .00                  .00                                                             .00

5. Dividends..........................................                 .00                  .00                                                             .00

6. Patent/copyright royalties................                          .00                  .00                                                             .00
7. Gain – sale of natural resources
    (IRC Sec. 631 (a)(b))........................                      .00                  .00                                                             .00
8. Income from nonunitary sources
    reported on the schedule K-1C..........                                                                                                                 .00

9.  Nonbusiness income/loss – Sum of lines 1 through 8, of Column 3. Enter total of Column 3 on Schedule 2, line 5                                          .00
                                                          APT SCHEDULE A2 WEST VIRGINIA
     ALLOCATION OF NONBUSINESS INCOME FOR MULTISTATE BUSINESSES (§11-24-7)
TYPES OF ALLOCABLE INCOME                                 Column 1         Column 2                                                               Column 3
                                                          GROSS INCOME     RELATED EXPENSES                                                       NET INCOME

1. Rents................................................               .00                  .00                                                             .00

2. Royalties...........................................                .00                  .00                                                             .00

3. Capital gains/losses..........................                      .00                  .00                                                             .00

4. Interest.............................................               .00                  .00                                                             .00

5. Dividends..........................................                 .00                  .00                                                             .00

6. Patent/copyright royalties................                          .00                  .00                                                             .00
7. Gain – sale of natural resources
    (IRC Sec. 631 (a)(b))........................                      .00                  .00                                                             .00
8. Income from nonunitary sources
    reported on the schedule K-1C.........                                                                                                                  .00

9. Nonbusiness income/loss – Sum of lines 1 through 8, of Column 3. ...................................................................                     .00

10. Less cost of West Virginia water/air pollution control facilities this year................................................................             .00

11. Federal depreciation/amortization on those facilities this year..............................................................................           .00

12. Federal depreciation/amortization on such facilities expensed in prior year.........................................................                    .00

13. Net nonbusiness income/loss allocated to West Virginia (sum of lines 9 through 12, Column 3. Enter on Schedule 2, Line 9)                               .00

                                                                           *B30202209W*
                                                                                       B30202209W

(CIT-120APT) W
FEIN                                                                     FAILURE TO COMPLETE CIT-120APT, 
                                                                         SCHEDULE B WILL RESULT IN 
                                                            100% APPORTIONMENT TO WEST VIRGINIA

                                                  APT SCHEDULE B 
              APPORTIONMENT FACTORS FOR MULTISTATE BUSINESS (§11-24-7) 

                                              PART 1 – REGULAR FACTOR
Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3. 
Enter Column 3 on Form CIT-120, Schedule 2, line 7
                                                  Column 1               Column 2              Column 3
                                              West Virginia              Everywhere Decimal Fraction (6 digits)
     SALES 
                                                            .00                     .00       .

                 PART 2 – MOTOR CARRIER FACTOR (§11-24-7A) 
Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
Enter Column 3 on Form CIT-120, Schedule 2, line 7
                                                  Column 1               Column 2              Column 3
                                              West Virginia              Everywhere Decimal Fraction (6 digits)
VEHICLE MILEAGE  
                                                                                          .

              PART 3 – FINANCIAL ORGANIZATION FACTOR (§11-24-7B)
Divide Column 1 by Column 2 and enter six (6) digit decimal in Column 3.
Enter Column 3 on CIT-120, Schedule 2, line 7.
                                                  Column 1               Column 2              Column 3
                                              West Virginia              Everywhere Decimal Fraction (6 digits)
GROSS RECEIPTS  
                                                            .00                     .00       .

                                                                         *B30202210W*
                                                                         B30202210W