CIT-120                                                WEST VIRGINIA 
   REV 07/2022      W                CORPORATION NET INCOME TAX RETURN                                                2022
   TAX PERIOD BEGINNING                                               ENDING                               EXTENDED 
                   MM/DD/YYYY                                       MM/DD/YYYY                               DUE DATE
                                                                                                             MM/DD/YYYY

CORPORATION NAME                                                                  FEIN

MAILING ADDRESS                                                                   WV CORPORATION INCOME TAX ACCOUNT NUMBER

CITY                                       STATE ZIP
                                                                                   CHANGE OF ADDRESS

STATE OF DOMICILE             NAICS                     CONTACT NAME                                       CONTACT PHONE

                                                                     1) ENTITY 
CHECK ALL APPLICABLE BOXES                                            TYPE        CORPORATION          NONPROFIT

2) RETURN TYPE     ANNUAL                         INITIAL             FINAL       AMENDED              RAR            OTHER

                   52/53 WEEK FILER  DAY OF WEEK ENDING                                                FISCAL

3) IF FINAL/SHORT/ CEASED OPERATIONS IN WV        CHANGE OF OWNERSHIP             CHANGE OF FILING STATUS    MERGER
   INITIAL RETURN
                   SUCCESSOR  FEIN OF PREDECESSOR                                 TECHNICAL TERMINATIONS     OTHER

4) FILING METHOD   SEPARATE ENTITY                CHECK HERE IF SEPARATE BUT PART OF FEDERAL CONSOLIDATED. ENTER FEIN:

                   COMBINED                       SEPARATE COMBINED
                   (UB-CR)
                                                  GROUP COMBINED  SURETY FEIN:

                                                  WORLDWIDE ELECTION

5) IF SEPARATE, INDICATE ACTIVITY                 WHOLLY WV ACTIVITY (SCHEDULE 1) MULTISTATE ACTIVITY (SCHEDULE 2) 
6) REPORTABLE ENTITIES (ALL ENTITIES MUST BE INCLUDED ON SCHEDULE D)
                   A. ANY PTE YOU ARE A PARTNER, MEMBER, OR SHAREHOLDER DOING BUSINESS IN WV

                   B. ANY ENTITY YOU OWN 80% OF VOTING STOCK                      D. ANY DISREGARDED ENTITY

                   C. ANY ENTITY THAT OWNED MORE THAN 80% OF YOUR STOCK           E. ANY CONTROLLED FOREIGN CORPORATION

7) CURRENTLY UNDER AUDIT BY THE IRS? NO           YES
                                                  YEARS UNDER AUDIT:

8) TYPE OF FEDERAL RETURN INCLUDED WITH THIS RETURN                   1120        PROFORMA 1120        990            990T

                                                                                      *B30202201W*
                                                                                            B30202201W

      NAME                                                                                                           FEIN

9. Adjusted Corporate Net Income Tax from Schedule 1,Schedule 2, or UB-CR...........                              9                             .00

10. Prior year carryforward credit...................................................................      10                 .00

11. Estimated and extension payments.........................................................              11                 .00
12. Withholding must match the withholding statements unless withholding
    is from NRSR.......................................................................................... 12                 .00
      CHECK HERE IF WITHHOLDING IS FROM NRSR (NONRESIDENT SALE OF REAL ESTATE)

13. Payments (add lines 10 through 12; must match total on Schedule C) .......................                    13                            .00

14. Overpayment previously refunded or credited (amended return only)........................                     14                            .00

15. TOTAL PAYMENTS (subtract line 14 from line 13)....................................................            15                            .00

16. If line 15 is larger than line 9, enter overpayment ......................................................    16                            .00

17. Amount of line 16 to be credited to next year’s tax....................................................       17                            .00

18. Amount of line 16 to be refunded (subtract line 17 from line 16)...............................               18                            .00

19. If line 15 is smaller than line 9, enter tax due here....................................................     19                            .00

20. Interest for late payment (see instructions)................................................................. 20                            .00

21. Additions to tax for late  filing and/or late payment (see instructions)..........................             21                            .00

22. Penalty for underpayment of estimated tax (Form CIT-120U line 6; attach schedule                          )   22                            .00

23. TOTAL DUE with this return (add lines 19 through 22).............................................             23                            .00

Direct Deposit                  CHECKING         SAVINGS
of Refund
                                                                                                           ROUTING NUMBER ACCOUNT NUMBER
                                      INCORRECT ACCOUNT INFORMATION MAY RESULT IN A $15.00 RETURNED PAYMENT CHARGE.
                                                 PLEASE SEE PAGE 3 OF INSTRUCTIONS FOR PAYMENT OPTIONS.
I authorize the Tax Division to discuss my return with my preparer    YES    NO
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 O  fficer/Partner or Member                               Print name of O  fficer/Partner or Member              Date

Title                                                                                       Email                         Business Telephone #

Signature of paid preparer                                           Print name of Preparer                               Date

Firm’s name and address                                                                     Preparer’s Email              Preparer’s Telephone #
MAIL TO:  WEST VIRGINIA TAX DIVISION
             TAX ACCOUNT ADMINISTRATION 
             PO BOX 1202 
             CHARLESTON WV 25324-1202

                                                                                                                     *B30202202W*
                                                                                                                          B30202202W

Schedule           SEPARATE ENTITY FILER
  1
Form CIT-120     W WEST VIRGINIA CORPORATIONS WHOLLY IN WV                                                                    2022
CORPORATION NAME                                                                         FEIN

1. Federal taxable income (per attached federal return).................................................                   1                                  .00

2. Total increasing adjustments (Schedule B line 12).................................. 2                                      .00

3. Total decreasing adjustments (Schedule B line 25).................................  3                                      .00

4. West Virginia adjusted taxable income (Line 1 plus line 2 minus line 3) ....................                            4                                  .00

5. Net operating loss carryforward (Schedule NOL, Column 6 total) ..............................                           5                                  .00

6. Subtotal (line 4 less line 5).......................................................................................... 6                                  .00

7. REIT Inclusion and other Taxable income..................................................................               7                                  .00

8. WV Net Taxable Income (Add lines 6 and 7)..............................................................                 8                                  .00

9. Corporate Net Income Tax Rate.................................................................................          9  .065

10. Corporate Net Income Tax (line 8 multiplied by line 9)...............................................                  10                                 .00

11. Corporate Net Income Tax Credits (Form CIT-120TC, Total Credit Line, Column 2,)                                        11                                 .00

12. Adjusted Corporate Net Income Tax (subtract line 11 from line 10)............................                          12                                 .00
                                                                                                                              Enter on CIT-120, page 2, line 9

                                                                                                                              *B30202203W*
                                                                                                                              B30202203W

Schedule                                          SEPARATE ENTITY FILER 
2
Form CIT-120     W                               WITH MULTISTATE ACTIVITY                                                      2022
CORPORATION NAME                                                                         FEIN

1. Federal taxable income (per attached federal return).................................................                   1                                  .00

2. Total increasing adjustments (Schedule B line 12).................................. 2                                       .00

3. Total decreasing adjustments (Schedule B line 25).................................  3                                       .00

4. Adjusted Federal taxable income (line 1 plus line 2 minus line 3)..............................                         4                                  .00
5. Total nonbusiness income allocated everywhere (Form CIT-120APT, Schedule A-1, 
line 9, Column 3)......................................................................................................... 5                                  .00

6. Total income subject to apportionment (subtract line 5 from line 4)............................                         6                                  .00
7. WV Apportionment Factor (Form CIT-120APT, Sch. B Part 1, Part 2 or  Part 3, 
Column 3) COMPLETED FORM MUST BE ATTACHED ...........................                                                      7  .

8. West Virginia apportioned income (line 6 multiplied by line 7)....................................                      8                                  .00

9. Nonbusiness income allocated to West Virginia (Form CIT-120APT Sch. A2, Line 13)                                        9                                  .00

10. West Virginia adjusted taxable income (add lines 8 and 9) .......................................                      10                                 .00

11. Net operating loss carryforward (Schedule NOL, Column 6 total) .............................                           11                                 .00

12. Subtotal (line 10 less line 11)......................................................................................  12                                 .00

13. REIT Inclusion and other Taxable income..................................................................              13                                 .00

14. WV Net Taxable Income (add lines 12 and 13)..........................................................                  14                                 .00

15. Corporate Net Income Tax Rate.................................................................................         15  .065

16. Corporate Net Income Tax (line 14 multiplied by line 15)...........................................                    16                                 .00

17. Corporate Net Income Tax Credits (Form CIT-120TC, Total Credit Line, Column 2)..                                       17                                 .00

18. Adjusted Corporate Net Income Tax (subtract line 17 from line 16)............................                          18                                 .00
                                                                                                                              Enter on CIT-120, page 2, line 9

                                                                                                                              *B30202204W*
                                                                                                                              B30202204W

    Schedule 
              B
    Form CIT-120 W        ADJUSTMENTS TO FEDERAL TAXABLE INCOME                                                                              2022
                                 Adjustments Increasing Federal Taxable Income (§11-24-6 and 6a)

1. Interest or dividends on obligations or securities from any state or a political subdivision .............                             1      .00
2. US Government obligation interest or dividends not exempt from state tax, less related expenses 
    not deducted on federal return....................................................................................................... 2      .00
3. Income taxes or taxes based upon net income, imposed by this state or any other jurisdiction, 
    deducted on your federal  return..................................................................................................... 3      .00
4. Federal depreciation/amortization for West Virginia water/air pollution control facilities – wholly 
    West Virginia corporations only. Multistate corporations must use CIT-120APT, Schedule A-2, line 11                                   4      .00

5. Unrelated business taxable income of a corporation exempt from federal tax (IRC §512)............                                      5      .00

6. Federal net operating loss deduction..............................................................................................     6      .00
7. Federal deduction for charitable contributions to Neighborhood Investment Programs, if claiming 
    the West Virginia Neighborhood Investment Programs Tax Credit.................................................                        7      .00

8. Net operating loss from sources outside the United States (WV Code §11-24-6(b)(6))                                                     8      .00

9. Foreign taxes deducted on your federal return..............................................................................            9      .00
10. Add back expenses related to certain REIT’s and Regulated Investment Companies and certain 
    interest and intangible expenses (WV Code §11-24-4b)................................................................                  10     .00
11. Other increasing adjustments 
    Provide a brief description:                                                                                                          11     .00
12. TOTAL INCREASING ADJUSTMENTS 
    (Add lines 1 through 11; enter here and on Schedule 1, line 2 or Schedule 2, line 2)...................                               12     .00
                                        Adjustments Decreasing Federal Taxable Income (§11-24-6)
13. Refund or credit of overpayment of income taxes or taxes based upon net income, imposed by 
    this state or any other jurisdiction, included in federal taxable income.........................................                     13     .00
14. Interest expense on obligations or securities of any state or its political subdivisions, disallowed 
    in determining federal taxable income............................................................................................     14     .00
15. US Government obligation interest or dividends subject to federal but exempt from state tax, 
    less related expenses deducted on your federal return..................................................................               15     .00

16. Salary expense not allowed on federal return due to claiming the federal jobs credit................                                  16     .00

17. Foreign dividend gross-up (IRC Section 78)..................................................................................          17     .00

18. Subpart F income (IRC Section 951).............................................................................................       18     .00

19. Taxable income from sources outside the United States.................................................................                19     .00
20. Cost of West Virginia water/air pollution control facilities – wholly WV corporations only. 
    Multistate corporations must use CIT-120 APT, Schedule A-2, line 10..........................................                         20     .00
21. Employer contributions to medical savings accounts (WV Code §33-16-15) included in federal 
    taxable income less amounts withdrawn for non-medical purposes..............................................                          21     .00

22. Quali fied Opportunity Zone business income (include IRS 8996) ................................................                        22     .00
23. Other decreasing adjustments
    Provide a brief description:                                                                                                          23     .00

24. Schedule B-1 allowance (Schedule B-1, Line 9)............................................................................             24     .00
25. TOTAL DECREASING  ADJUSTMENTS (Add lines 13 through 24; enter here and on 
    Schedule 1, line 3 or Schedule 2, line 3)......................................................................................       25     .00

    *B30202205W*
          B30202205W

Schedule       ALLOWANCE FOR GOVERNMENTAL OBLIGATIONS /
B-1
Form CIT-120 W  OBLIGATIONS SECURED BY RESIDENTIAL PROPERTY (§11-24-6(f))
                                                                                                                                              2022
                                                                                                                                             AVERAGE MONTHLY BALANCE 

1. Federal obligations and securities .................................................................................................    1                         .00

2. Obligations of West Virginia and any political subdivision of West Virginia ....................................                        2                         .00
3. Investments or loans primarily secured by mortgages or deeds of trusts on residential
property located in West Virginia.....................................................................................................     3                         .00
4.  Loans primarily secured by a lien or security agreement on a mobile home or doublewide
located in West Virginia.................................................................................................................. 4                         .00

5. TOTAL (Add lines 1 through 4).......................................................................................................    5                         .00

6. Total assets as shown on Schedule L, Federal Form 1120 or 1120A............................................                             6                         .00

7. Divide line 5 by line 6 (round to six (6) decimal places)................................................................               7 .
8. Adjusted income (Schedule 1, line 1 or Schedule 2, line 1 plus Schedule B, line 12, minus the sum 
of lines 13 through 23, plus Form CIT-120APT, Schedule A-2, lines 10, 11, & 12)........................                                    8                         .00
9. ALLOWANCE 
(line 7 multiplied by line 8 (disregard sign)) Enter here and on Schedule B, line 24.......................                                9                         .00

                                                                                          *B30202206W*
                                                                                          B30202206W

Schedule 
C
Form CIT-120 W SCHEDULE OF TAX PAYMENTS                                                                     2022
               Taxpayers reporting more than 10 payments must file their CIT-120 return electronically.
                       DATE OF      TYPE:
NAME OF        FEIN    PAYMENT       WITHHOLDING, ESTIMATED,                                           AMOUNT OF PAYMENT
ENTITY                              EXTENSION, OTHER PAYMENTS 
                    MM DD      YYYY OR PRIOR YEAR CREDIT

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

                                                                                                                              .00

         TOTAL (AMOUNT MUST AGREE WITH AMOUNT ON CIT-120, LINE 13).............................                               .00

Schedule 
D
Form CIT-120   SCHEDULE OF REPORTABLE ENTITIES                                                              2022
               This is a schedule of all reportable entities that are included on CIT-120 page 1, section 6.
               Taxpayers reporting more than 10 entities must file their CIT-120 return electronically.
NAME OF        FEIN    PARENT NAME  PARENT FEIN                                                             TYPE OF ENTITY
ENTITY                                                                                                      (SEE INSTRUCTIONS)

                                    *B30202207W*
                                    B30202207W

                                                                                                                                                                                                                                                .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00    .00

                                                                                                       COLUMN 7
                                                                                                                                               Remaining unused                                  net operating loss
                                                                                               2022

                                                                                                                                                                                                                                                .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00    .00                                                                              .00

                                                                                                       COLUMN 6
                                                                                                                                               Amount being                                      used this year                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  B30202208W
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     *B30202208W*

                                                                                                                                                                                                                                                .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00    .00

                                                                                                       COLUMN 5

                                                                                                                                               Amount carried forward                            to years prior to this year

                                                                                                                                                                                                                                                .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00    .00

                                                                                                       COLUMN 4

                                                                                                                                               Amount carried back to                            years prior to loss year

                                                                                                                                                                                                                                                .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00    .00

                                                                                                       COLUMN 3

                                                                                                                                                                                                 Net Operating Loss
                                                                                                                                               Amount of West Virginia

                      WEST VIRGINIA NET OPERATING LOSS CARRYFORWARD CALCULATION (§11-24-6 (D))         COLUMN 2
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   WV Net Operating Loss incurred in tax years beginning on and after January 1, 2009 can only be claimed by the entity that incurred the 
                                                                                                                                                                                                                                Incurring WV NOL
                      W                                                                                                                                               Parent or Each Entity 
                                                                                                                FEIN of The Consolidated 

                  NOL                                                                                                                     and                                                                               YYYY
         Schedule 
                      Form CIT-120

                                                                                                       COLUMN 1                          Month                        Year of Loss                                          MM                                                                             West Virginia net operating loss carryforward being used in current tax year Sum of Column 6 – Enter on Schedule 1, line 5 or Schedule 2, line 11 or UB-CR............................................                                                                                                                                         *PLEASE NOTE –                                                                                                                                                              loss. To claim loss incurred on a consolidated return that the entity was a part of prior to 2009, provide the name and FEIN of the Consolidated Parent that                                                                                                                                                                     reported the loss. To Claim loss in tax years 2009 and later (including each unitary group member), provide the name and FEIN of the entity that incurred the loss.      FEIN 

                                                          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

     CIT-120TCForm CIT-120 W                SUMMARY OF TAX CREDITS
                                                                                                                                         2022
CORPORATION NAME                                                                                             FEIN
This summary form and the appropriate credit calculation schedule(s) or form(s) must be enclosed with your return to claim a tax credit. Information for these tax credits 
may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services at 1-800-982-8297. 
See additional instructions on page 33. 
                           TAX CREDITS                                                             COLUMN 1                              COLUMN 2 
                 THE TOTAL AMOUNT OF CREDIT                                                        CREDIT CALCULATED ON                  CREDIT USED
               CANNOT EXCEED THE TAX LIABILITY                                                     APPROPRIATE SCHEDULE
1.  Economic Opportunity Tax Credit 
    (§11-13Q) Schedule EOTC-1 and EOTC-A ..........................                             1                       .00                         .00
2.  High Technology Manufacturing Business 
    (§11-13Q-10a) Schedule EOTC-HTM .......................................                     2                       .00                         .00
3.   Manufacturing Investment Tax Credit 
    (§11-13S)  Schedule MITC-1 and MITC-A ............................                          3                       .00                         .00
4.  Historic Rehabilitated Buildings Investment Credit 
    (§11-24-23a) Schedule RBIC and RBIC-A ...................................                   4                       .00                         .00
5.  West Virginia Neighborhood Investment Program Credit 
    (§11-13J) Form NIPA-2 ..........................................................            5                       .00                         .00
6.  Environmental Agricultural Equipment Tax Credit  
    (§11-13K) Form AG-1 ..........................................................              6                       .00                         .00
7.  Electric, Gas, and Water Utilities Rate Reduction Credit 
    (§11-24-11) Schedule L ................................................................     7                       .00                         .00
8.  West Virginia Military Incentive Credit 
    (§11-24-12) Schedule J.................................................................     8                       .00                         .00
9.  Apprentice Training Tax Credit 
    (§11-13w) Schedule ATTC-1 .................................................                 9                       .00                         .00
10. Manufacturing Property Tax Adjustment Credit 
    (§11-13Y) Schedule MPTAC-1 ..............................................                   10                      .00                         .00
11. Alternative Fuel Tax Credit 
    (§11-6d) Schedule AFTC-1..........................................................          11                      .00                         .00
12. Innovative Mine Safety Technology Tax Credit 
    (§11-13BB) Schedule IMSTTC-1 ................................................. 12                                   .00                         .00
13. Farm to Food Bank Tax Credit 
    (§11-13DD)Department of Agriculture Certi ficate ....................13                                              .00                         .00
14. Post-Coal Mine Site Business Credit 
    (§11-28) Schedule PCM-1........................................................... 14                               .00                         .00
15. Downstream Natural Gas Manufacturing Investment Tax Credit 
    (§11-13GG) Schedule DNG-1 ...................................................... 15                                 .00                         .00
16. Natural Gas Liquids 
    (§11-13HH) Schedule NGL-1 ...................................................               16                      .00                         .00
17. Donation or Sale of Vehicle to Charitable Organizations
     (§11-13FF) Schedule DSV-1 ...................................................              17                      .00                         .00
18. Small Arms And Ammunition Manufacturers Credit
     (§11-13KK) Schedule SAAM-1 ................................................. 18                                    .00                         .00
19. WV Jumpstart Savings Program Credit for Employer contribution 
    (§11-24-10a) Schedule JSP-1 .................................................. 19                                   .00                         .00
20. Capital Investment in Child-Care Property Tax Credit 
    (§11-21-97) Schedule CIP .......................................................            20                      .00                         .00
21. Operating Costs of Child-Care Property Tax Credit
    (§11-21-97) Schedule OCF ......................................................             21                      .00                         .00
22. Industrial Advancement Act Tax Credit 
    (§11-13LL-1) .............................................................................. 22                      .00                         .00
23. TOTAL CREDITS Add all credit lines above 
    (ENTER COLUMN 2 ON LINE 11, SCHEDULE 1 OR LINE 17, SCHEDULE 2)                              23                      .00                         .00

                                                                                                   *B30202211W*
                                                                                                             B30202211W

    CIT-120UForm CIT-120 W          Underpayment of Estimated Tax Penalty (WV Code §11-10-18a)
                                                                                                                                                2022
CORPORATION NAME                                                                                          FEIN

                                              PART I: All  fi                   lers must complete this part
1. Corporate Net Income Tax after credits (line 9 of Form CIT-120)...........................................
                                                                                                                                     1                            .00
                         IF LINE 1 IS LESS THAN $650, DO NOT COMPLETE LINES 2 OR 3. ENTER ZERO ON LINE 5

2. Multiply line 1 by ninety percent (.90)............................................................... 2                                     .00

3. Enter the income tax after credits from your 2021 return (see instructions)                            3                                     .00
4. Enter the smaller of line 2 or line 3.............................................................................................
                                                                                                                                     4                            .00
5. Income Tax required to be paid. Enter line 4 amount here.........................................................
                                                                                                                                     5                            .00
                 IF LINE 5 IS ZERO, DO NOT COMPLETE THIS FORM! YOU ARE NOT SUBJECT TO THE PENALTY. 
    REFER TO THE INSTRUCTIONS TO DETERMINE YOUR OPTIONS FOR CALCULATING THE UNDERPAYMENT PENALTY
6.  Determine your penalty by completing Part II, Part III, and Part IV. Enter your penalty 
    from line 42 here and on line 22 of Form CIT-120..............................................................                   6                            .00

                         If you are requesting a waiver of the penalty calculated, check here

                                              PART II: ANNUALIZED INCOME INSTALLMENT 
                                              Multistate taxpayers use apportioned  fi                     gures for lines 1 and 4
                                                                               Column B: 3 months                   Column C: 6 months          Column D: 9 months

1. Enter WV taxable income for each period.....................                                             .00                             .00                   .00
2. Annualization amounts..................................................          4                                                  2        1.3333

3. Multiply line 1 by line 2..................................................                              .00                             .00                   .00
                                              Column A: 3 months               Column B: 5 months                   Column C: 8 months          Column D: 11 months
4. Enter the WV taxable income 
 for each period........................                 .00                                                .00                             .00                   .00
5. Annualization amounts...........           4                                     2.4                                                1.5      1.09091

6. Multiply line 4 by line 5............                 .00                                                .00                             .00                   .00
                                              For line 7 of Column A, enter the amount from line 6 of Column A. 
                 In Columns B, C, & D, enter the smaller of the amounts in each column. from line 3 or line 6.

7.  Annualized taxable income ..                         .00                                                .00                             .00                   .00
8.  Tax rate................................. 0.065                                 0.065                                            0.065         0.065
9.  Annualized tax (multiply line 
    7 by line 8) ...........................             .00                                                .00                             .00                   .00
10. Tax credits. Enter credits from 
    CIT-120TC line 16 in each column.                    .00                                                .00                             .00                   .00
11. Subtract line 10 from line 9. 
    If zero or less, enter 0 .........                   .00                                                .00                             .00                   .00
12. Applicable percentage .........           0.225                                 .45                                                .675        0.9

13. Multiply line 11 by line 12....                      .00                                                .00                             .00                   .00

                                                                                                                    *B30202212W*
                                                                                                                                     B30202212W

                                                                                         Underpayment of Estimated Tax Penalty
     CIT-120UForm CIT-120       W                                                                      (Continued)
                                                                                                                                               2022
NAME                                                                                                                          FEIN

                                  COMPLETE LINES 14 THROUGH 20 (Complete one column at a time)
                                                                                                       Column A     Column B      Column C     Column D

14.  Enter the amount, if any, from line 20 of the previous column ..........                                                 .00          .00         .00

15.  Subtract line 14 from line 13. If zero or less, enter 0.......................                             .00           .00          .00         .00

16.  Enter 1/4 of Part I, line 4 in each column..........................................                       .00           .00          .00         .00
17.  Enter the amount from line 19 of the previous column of this 
     worksheet........................................................................................                        .00          .00         .00

18.  Add lines 16 and 17.........................................................................               .00           .00          .00         .00

19. Subtract line 15 from line 18. If zero or less, enter 0........................                             .00           .00          .00

20. Required Installment. Enter the smaller of line 15 or line 18............                                   .00           .00          .00         .00
                                                            PART III: Calculate the Underpayment
                                                                                                       Column A     Column B      Column C     Column D
21.  Installment Due Dates: Enter in Columns A – D the 15th day 
     of the 4th, 6th, 9th, and 12th months of your tax year.

22.  If you are using the annualized method, enter the amounts 
     from line 20; otherwise 1/4 of Part I, line 5 of each column                                               .00          .00           .00         .00
23.  Estimated payments (see instructions). If line 23 is greater 
     than or equal to line 22 for all columns, stop here, you are 
     not subject to the penalty                                                                                 .00          .00           .00         .00
                                  COMPLETE LINES 24 THROUGH 30 (Complete one column at a time)

24.  Enter the amount, if any, from line 30 of the previous column                                                           .00           .00         .00

25. Add lines 23 and 24. ...............................................................                                     .00           .00         .00

26. Add lines 28 and 29 of the previous column ...........................                                                   .00           .00         .00

27.  In Column A enter the value from line 23. In Columns B – D, 
     subtract line 26 from line 25. If zero or less, enter 0 ..............                                     .00          .00           .00         .00

28.  If line 27 is zero, subtract line 25 from line 26;
     otherwise enter 0 .................................................................                                     .00           .00
29.  UNDERPAYMENT: If line 22 is equal to or more than line 27, 
     subtract line 27 from line 22. Enter the result here and go 
     to line 24 of the next column. Otherwise, go to line 30 ........                                           .00          .00           .00         .00
30.  OVERPAYMENT: If line 27 is more than line 22, subtract line 
     22 from line 27. Enter the result here and go to line 24 of 
     the next column ....................................................................                       .00          .00           .00         .00

                                                                         Underpayment of Estimated Tax Penalty
CIT-120UForm CIT-120 W                                                   (Continued)
                                                                                                                                                                           2022
NAME                                                                                                          FEIN
For lines 33 through 36, indicate the beginning and ending date of the period for each line with line 33 being the oldest period. 
     See Instructions for more information. See instructions to determine rates in e ffect for these periods.

                                                                         PART IV: Calculate the Penalty
                                                                         ABCD
31.  Enter the date of the installment payment or 
the unextended due date of your annual return, 
whichever is earlier .................................................
32.  Enter the number of days from the due date of the 
installment on Part III, line 21 to the date shown on 
Part IV, line 31.........................................................

33.  Enter the number of days on line 32 for the quarter 
after _____________  and before _____________*
34.  Enter the number of days on line 32 for the quarter  
after _____________  and before _____________*
35.  Enter the number of days on line 32 for the quarter  
after _____________  and before _____________*
36.  Enter the number of days on line 32 for the quarter  
after _____________  and before _____________*

37.  Underpayment on Part III, Line 29 x (number of 
days on line 33/365) x ** % ......................................       .00        .00                           .00                                                          .00

38.  Underpayment on Part III, Line 29 x (number of 
days on line 34/365) x ** % .....................................        .00        .00                           .00                                                          .00

39.  Underpayment on Part III, Line 29 x (number of 
days on line 35/365) x ** % .....................................        .00        .00                           .00                                                          .00

40.  Underpayment on Part III, Line 29 x (number of 
days on line 36/365) x ** % .....................................        .00        .00                           .00                                                          .00

41.  TOTAL: Add lines 37 through 40 ..............................       .00        .00                           .00                                                          .00

42.  PENALTY DUE – Add Columns A – D, line 41. Enter here and on line 6 of Part 1 and on CIT-120, line 22.................................................................     .00

        Schedule 
        UB
        Form CIT-120 W    LIST OF MEMBERS IN UNITARY COMBINED GROUP
                                                                                    2022
CORPORATION NAME                                        FEIN

Common year ending for the unitary business group: 
                                                        MM / DD / YYYY
                          List all members         (See speci fic Instructions)
                                   Year ending
Group#               Name FEIN                                   Total Tax from     Total Payments & Prior Year 
(1 – 3)                            MM              YYYY        UB-CR, Column C4     Credits

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00

                                                                                .00        .00
NOTE: After completing this schedule, see Schedule UB Instructions for Completing Form CIT-120

                                                                      *B30202213W*
                                                                      B30202213W