2022 Virginia  Telecommunications Companies 
Form 500T                                   Minimum Tax                        *VA500T122888*

Name as shown on the Virginia return                    FEIN                                                                          Calendar year of earned receipts

Part I – Adjusted Corporate Income Tax Computation
1. Corporate income tax liability. Enter the amount from Form 500, Line 9   . . . . . . . . . . . . . .  .                         1.             .00
2. Tax credits.
(A) Neighborhood Assistance Act Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            (A)            .00
(B) Enterprise Zone Act Tax Credit (Carryover credits only . See Schedule 500CR Instructions .)  . .                               (B)            .00
(C) Conservation Tillage Equipment Tax Credit (carryover credits only)  . . . . . . . . . . . . . . . . .                          (C)            .00
(D) Biodiesel and Green Diesel Fuels Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               (D)            .00
(E) Precision Fertilizer and Pesticide Application Equipment Tax Credit (carryover credits only)  .  .                             (E)            .00
(F) Recyclable Materials Processing Equipment Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . .                      (F)            .00
(G) Clean-Fuel Vehicle Tax Credit (carryover credits only)  . . . . . . . . . . . . . . . . . . . . . . . . . . .                  (G)            .00
(H) Vehicle Emissions Testing Equipment Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  (H)            .00
(I) Major Business Facility Job Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          (I)            .00
(J) Reserved for future use  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (J)
(K) Historic Rehabilitation Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    (K)            .00
(L) Reserved for Future Use  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   (L)
(M) Waste Motor Oil Burning Equipment Tax Credit   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 (M)            .00
(N)  Riparian Waterway Buffer Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        (N)            .00
(O) Land Preservation Tax Credit   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     (O)            .00
(P) Virginia Coal Employment and Production Incentive Tax Credit (carryover credits only)  . .                                     (P)            .00
(Q) Community of Opportunity Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           (Q)            .00
(R) Green Job Creation Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       (R)            .00
(S) Farm Wineries and Vineyards Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              (S)            .00
(T) International Trade Facility Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       (T)            .00
(U) Port Volume Increase Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       (U)            .00
(V) Barge and Rail Usage Tax Credit   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        (V)            .00
(W) Livable Home Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   (W)            .00
(X) Nonrefundable Research and Development Expenses Tax Credit  . . . . . . . . . . . . . . . . . .                                (X)            .00
(Y) Education Improvement Scholarships Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   (Y)            .00
(Z) Major Research and Development Expenses Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . .                          (Z)            .00
(AA) Food Crop Donation Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      (AA)           .00
(BB) Worker Training Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   (BB)           .00
(CC) Virginia Housing Opportunity Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        (CC)           .00
(DD) 100% Coalfield Employment Enhancement Tax Credit from 2022 Form 306D,  
     Part II, Section 1, Line 1  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . (DD)  .00
     a . Full credit: Enter the amount from 2022 Form 306D, Part II, Section 2, Line 3  . . . . . .                                a .            .00
     b . 85% credit: Enter the amount from 2022 Form 306D, Part II, Section 3, Line 5  . . . . . .                                 b .            .00
     c . Total Coalfield Employment Enhancement Tax Credit allowable this year.
         Add Lines (DD)a and (DD)b   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       c .            .00
(EE) Motion Picture Production Tax Credits   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         (EE)           .00
(FF) Refundable Research and Development Expenses Tax Credit  . . . . . . . . . . . . . . . . . . . . .                            (FF)           .00
(GG) Agricultural Best Management Practices Tax Credits   . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  (GG)           .00
(HH) Conservation Tillage and Precision Agriculture Equipment Tax Credit  . . . . . . . . . . . . . . .                            (HH)           .00
Va. Dept. of Taxation  2601012-W  Rev. 07/22

2022  Virginia        Telecommunications Companies 
Form 500T                            Minimum Tax                                   *VA500T222888*
Page 2

Name as shown on the Virginia return                                                                                                       FEIN

2. Total tax credits. 
    Add Lines (A) through (I), (K), (M) through (CC), (DD)c, and (EE) through (HH)  . . . . . . . . . . . . .                              2.              .00
3. Adjusted corporate income tax. Subtract Line 2 from Line 1 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3.              .00
Part II  –Minimum Tax Computation

4.  Gross receipts for the taxable period as certified by the State Corporation Commission  . . .                                          4.              .00
5. Minimum tax. 
    Multiply Line 4 by 0.5%. If filing a consolidated or combined return, complete the schedule 
    below, providing a breakdown of the minimum tax for each corporation .  . . . . . . . . . . . . . . . .  .                             5.              .00
6. Adjusted corporate income tax. Enter the amount from Part I, Line 3 above  . . . . . . . . . . .  .                                     6.              .00
7. Telecommunications tax. 
    Greater of Line 5 or Line 6. Enter on Form 500, Page 1 in the Telecommunications Company 
    section and on Form 500, Line 11 . See the instructions concerning the tax amount   . . . . . . .  .                                   7.              .00

Part III – Noncorporate Telecommunications Companies

8. Minimum tax. Enter the amount from Part II, Line 5   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                   8.              .00

9. Adjusted corporate income tax. Enter the amount from Part I, Line 3 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                9.              .00
10. Amount you owe. If Line 8 is greater than Line 9, subtract Line 9 from Line 8 .
    If Line 9 is greater than Line 8, enter 0 .00 . Enter on Form 500, Page 1 in the Noncorporate 
    Telecommunications Company section and on Form 500, Line 11 .   . . . . . . . . . . . . . . . . . . . .  .                             10.             .00

                      Schedule of Minimum Tax for Consolidated or Combined Filers

          FEIN                           Name                                                                                                  Minimum Tax

1.                                                                                                                                                         .00

2.                                                                                                                                                         .00

3.                                                                                                                                                         .00

4.                                                                                                                                                         .00

5.                                                                                                                                                         .00

6.                                                                                                                                                         .00

7.                                                                                                                                                         .00

8.                                                                                                                                                         .00

9.                                                                                                                                                         .00

10.                                                                                                                                                        .00