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{"sheet":"Instructions","index":0,"n_rows":110,"n_cols":5,"rows_kept":110,"cut":false,"hidden":false,"merged":[[23,0,23,4],[24,0,35,0],[36,0,36,4],[0,1,0,4],[2,0,2,4],[8,0,8,4],[9,0,22,0],[10,1,10,4],[1,0,1,4],[84,0,103,0],[94,1,94,4],[104,0,106,0],[107,0,109,0],[42,1,42,4],[37,0,47,0],[83,0,83,4],[78,0,78,4],[48,0,48,4],[60,0,60,4],[61,1,61,4]]}
[null,"*******To use this worksheet, MACROS MUST BE ENABLED. *******               \n If you chose to disable Macros, Close, Re-Open, and Enable Macros \n You may have to change Excel's Macro security settings to Medium \n\n To Change Macro Security settings -(Excel 97-2003):              \n-Go to the Tools Menu, Select Options \n-Go to the Security Tab\n-Press the \"Macro Security\" Button\n-Choose medium.\n-Close Excel, Re-Open, and Enable Macros\n\n To Change Macro Security settings -(Excel 2007):              \n-Click the \"Office button\" \n-Click the \"Excel Options\" button in the lower right. \n-Click the \"Trust center\" button on the left. Then, at the bottom right, select \"Trust center Settings\" \n-Select \"Macro Settings,\" then select the radio button for \"Disable all macros with notification.\" \n-Close Excel, Re-Open, and Enable Macros      \n            \n If you are still having issues enabling macros, it may be one of the following: \n-Your anti-virus software may be blocking execution of the macro - try temporarily disabling Your anti-virus            \n-Visual Basic for Applications (VBA) may not have been installed with excel. Re-install excel, and ensure VBA is selected "]
["Any alteration of the worksheets in this workbook, other than the entry of data into the designated input fields, could result in delays in the processing or rejection of your return. "]
["Group Types REGULAR ENTITY,  MOTOR CARRIER and FINANCIAL ORGANIZATION worksheets are the same with the exception of the WV apportionment factor calculation.  Be sure to use the correct UB-CR worksheet or worksheets applicable to your Combined Group."]
[null,"Note: Red text indicates calculated fields with no data entry permitted"]
[null,"Corporate Net Income Tax ","Entity Data","Eliminations","Combined "]
[null,"Name of Business","Enter full name of the business"]
[null,"FEIN","Enter FEIN, requires exactly nine digits ##-####### \nIF FEIN begins with zero(s) enter a single quote first. EX. '012345678"]
[null,"Entity Type","This will auto populate"]
["Part 1- Increasing Adjustments"]
[null,"Column 1","Enter Federal taxable income from the 1120","Enter Eliminations","Combined Column 1 all entities minus eliminations"]
[null,"For the remainder of the currency inputs, positive whole dollar values are required. If you are trying to use a negative value as an increasing adjustment, it may be entered on the other decreasing adjustment line as a positive amount.  If you are trying to use a negative value as a decreasing adjustment, it may be entered on the other increasing adjustment line as a positive amount.  A statement of explanation must be included with your return. Eliminations can be both positive or negative. "]
[null,"Column 2a","Enter exempt interest or dividends not exempt from state tax","Enter Eliminations","Combined Column 2a all entities minus eliminations"]
[null,"Column 2b ","Enter US Obligation interest/dividends not exempt from state tax","Enter Eliminations","Combined Column 2b all entities minus eliminations"]
[null,"Column 2c ","Enter Income/other tax based upon net income","Enter Eliminations","Combined Column 2c all entities minus eliminations"]
[null,"Column 2d","Enter Federal depreciation/amortization for wholly WV corporation water/air pollution facilities","Enter Eliminations","Combined Column 2d all entities minus eliminations"]
[null,"Column 2e","Enter unrelated business taxable income of a corporation exempt from federal tax (IRC Sec. 512)","Enter Eliminations","Combined Column 2e all entities minus eliminations"]
[null,"Column 2f","Enter Federal net operating loss","Enter Eliminations","Combined Column 2f all entities minus eliminations"]
[null,"Column 2g","Enter contributions to NIPA","Enter Eliminations","Combined Column 2g all entities minus eliminations"]
[null,"Column 2h","Enter Net operating losses from sources outside the U.S.","Enter Eliminations","Combined Column 2h all entities minus eliminations"]
[null,"Column 2i","Enter Foreign taxes deducted on your federal return","Enter Eliminations","Combined Column 2i all entities minus eliminations"]
[null,"Column 2j","Enter add back for expenses related to certain REIT’s and Regulated Investment Companies and certain interest and intangible expenses (WV Code §11-24-4b)","Enter Eliminations","Combined Column 2j all entities minus eliminations"]
[null,"Column 2k","Enter Other increasing adjustments - (must include a statement of explanation with your return)","Enter Eliminations","Combined Column 2k all entities minus eliminations"]
[null,"Column 3","Total increasing adjustments –  as calculated",null,"Combined sum of Columns 2a through 2k for each entity minus eliminations"]
["Part 2- Decreasing Adjustments"]
[null,"Column 4a ","Enter Refund/credit on taxes based upon net income included in federal taxable income","Enter Eliminations","Combined Column 4a all entities minus eliminations"]
[null,"Column 4b","Enter Interest expense on obligations/securities not allowed in determining federal taxable income","Enter Eliminations","Combined Column 4b all entities minus eliminations"]
[null,"Column 4c","Enter Salary expense not allowed on federal return due to claiming Work Opportunity Credit","Enter Eliminations","Combined Column 4c all entities minus eliminations"]
[null,"Column 4d","Enter Foreign dividend gross-up (IRC Sec. 78)","Enter Eliminations","Combined Column 4d all entities minus eliminations"]
[null,"Column 4e","Enter Subpart F income (IRC Sec. 951) ","Enter Eliminations","Combined Column 4e all entities minus eliminations"]
[null,"Column 4f","Enter Taxable income from sources outside US ","Enter Eliminations","Combined Column 4f all entities minus eliminations"]
[null,"Column 4g","Enter Cost of wholly WV water/air pollution control facilities","Enter Eliminations","Combined Column 4g all entities minus eliminations"]
[null,"Column 4h","Enter Federal taxable income employer contributions to medical savings accounts withdrawn for nonmedical purposes","Enter Eliminations","Combined Column 4h all entities minus eliminations"]
[null,"Column 4i","Qualified Opportunity Zone business income","Enter Eliminations","Combined Column 4i all entities minus eliminations"]
[null,"Column 4j","Enter Allowance for obligations/investments","Enter Eliminations","Combined Column 4j all entities minus eliminations"]
[null,"Column 4K","Enter Other decreasing adjustments - (must include a statement of explanation with your return)","Ener Eliminations","Combined Column 4k all entities minus eliminations"]
[null,"Column 5 ","Total decreasing adjustments –  as calculated.","Ener Eliminations","Combined sum of Columns 4a through 4k for each entity minus eliminations"]
["PART 3- Taxable Income Calculation"]
[null,"Column 6","Adjusted taxable income - as calculated","Enter Eliminations","Combined sum of Column 1 plus Column 3 minus Column 5"]
[null,"Column 7","Enter total nonbusiness income everywhere","Enter Eliminations","Combined Column 7 all entities minus eliminations"]
[null,"Column 8","Enter total non-unitary business income everywhere","Enter Eliminations","Combined Column 8 all entities minus eliminations"]
[null,"Column 9","Income subject to apportionment - as calculated","Enter Eliminations","Combined Column 6 minus Column 7 minus Column 8"]
[null,"Column 10","Group income subject to apportionment - as calculated","Enter Eliminations","Same as Combined Column 9"]
[null,"APPORTIONMENT FACTOR CALCULATION -  APPORTIONMENT CALCULATION BASED UPON GROUP TYPE (SEE BELOW) "]
[null,"Column 11","WV Apportionment factor- as calculated  *(see Apportionment Factor Calculation section below)",null,"Combined sum of Column 11 all entities"]
[null,"Column 12","WV apportioned income -as calculated",null,"Combined sum of Column 12 all entities"]
[null,"Column 13","Enter nonbusiness income allocated to WV",null,"Combined sum of Column 13 all entities"]
[null,"Column 14","Enter total non-unitary business income apportioned to WV",null,"Combined sum of Column 14 all entities"]
[null,"Column 15","WV taxable income",null,"Combined sum of Columns 12, 13, and 14 all entities"]
["Part 4 - NOL Section"]
[null,"NOL1","NOL generated as a result of a consolidated return filed prior to 2009"]
[null,"NOL2","NOL  carryforward generated by the entity from an individual return or combined report"]
[null,"NOL3","Total NOL available for use by entity in this period-as calculated"]
[null,"NOL4","NOL generated by entity in this period- as calculated"]
[null,"NOL5","NOL available for use by entity in future periods-as calculated"]
[null,"Column 16","WV Net Operating Loss used this tax period -as calculated",null,"sum of all entities' column 16"]
[null,"Column 17","Subtotal- as calculated"]
[null,"Column 18","REIT Inclusion and other WV Taxable income"]
[null,"Column 19","WV net taxable income-as calculated"]
[null,"Column 20","Tax rate - as entered \"0.065\""]
[null,"Column 21","WV income tax before credits- as calculated",null,"sum of all entities' WV income tax before credits"]
["PART 5 - Credits"]
[null,"If you are claiming a credit, the appropriate form or schedule must also be submitted for the return to be processed. "]
[null,"C1.a.","Economic Opportunity Tax Credit (§11-13Q), \nSchedule WV/EOTC-1 required"]
[null,"C1.b.","Manufacturing Investment Tax Credit (§11-13S) \nSchedule WV/MITC-1 required"]
[null,"C1.c.","Historic Rehabilitated Buildings Investment Credit (§11-24-23a)\nSchedule RBIC required"]
[null,"C1.d.","West Virginia Neighborhood Investment Program Credit (§11-13J)\nForm WV/NIPA-2 required"]
[null,"C1.e.","Environmental Agricultural Equipment Tax Credit (§11-13k)\nForm WV/AG-1 required"]
[null,"C1.f.","Electric, Gas, and Water Utilities Rate Reduction Credit (§11-24-11)\nSchedule L required"]
[null,"C1.g.","Telephone Utilities Rate Reduction Credit (§11-24-11a) \nSchedule K required"]
[null,"C1.h.","West Virginia Military Incentive Credit (§11-24-12)\nSchedule J required"]
[null,"C1.i.","Apprentice Training Tax Credit (§11-13w)\nSchedule WV/ATTC-1 required"]
[null,"C1.j.","Film Industry Tax Credit (§11-13x)\nSchedule WVFIIA-TCS required"]
[null,"C1.k.","Manufacturing Property Tax Adjustment Credit (§11-13Y)\nSchedule WV/MPTAC-1 required"]
[null,"C1.l.","Alternative Fuel Tax Credit (§11-6d) \nSchedule AFTC-1 required"]
[null,"C1.m.","Innovative Mine Safety Technology Tax Credit (§11-13BB) Schedule IMSTTC-1 required"]
[null,"C1.n.","Farm to Food Bank Tax Credit (§11-13DD) required"]
[null,"C2","Total Credits Claimed- as calculated"]
[null,"C3","Total Credits available for use by entity this period-as calculated",null,"sum of all entities' total credits available for use this period"]
["PART 6- WV Net income"]
[null,"C4","WV Net Income tax- (enter Combined Total of this column on line 9 of the CNF-120)",null,"Sum of all entities' WV Net income tax"]
[null,null,null,null,"(Add the Combined Total of this column for each Group Type and enter that sum on line 9 of the CNF-120)"]
[null,"Note: Red text indicates calculated fields with no data entry permitted"]
[]
["APPORTIONMENT FACTOR CALCULATION"]
["REGULAR ","WV Property","Enter value of all property in WV for this entity"]
[null,"WV Payroll","Enter value of all payroll in WV for this entity"]
[null,"WV Sales","Enter value of all sales in WV for this entity"]
[null,"WV Sales  ","Auto populates (Same as Column previous WV Sales)"]
[null,"Everywhere Property per Entity","Enter the amount of Property owned by each entity in all locations (WV and all other). This amount will be summed in the \"Everywhere all entities\" row. This row will auto calculate. This sum is the amount used in the apportionment factor calculation."]
[null,"ALL Payroll","Enter the amount of Payroll by each entity in all locations (WV and all other). This amount will be summed in the \"Everywhere all entities\" row. This row will auto calculate. This sum is the amount used in the apportionment factor calculation."]
[null,"Adjusted Sales","Enter the amount of Adjusted Sales by each entity in all locations (WV and all other). This is the difference of sales everywhere less the sales to purchasers in a state where you are not subject to tax. This amount will be summed in the \"Everywhere all entities\" row. This row will auto calculate. This sum is the amount used in the apportionment factor calculation."]
[null,"Adjusted Sales  ","Auto populates (same as previous)"]
[null,"Sales to purchasers in a state where you are not subject to tax","Enter the amount of sales in state where you are not subject to sales tax"]
[null,"Column 11             Apportionment Factor","See the CNF 120 APT schedule B, Part 1 for details as to how this apportionment factor is calculated for a single entity. For combined entities, use a similar calculation, except use the sum of all entity’s everywhere property, payroll, and sales as the divisors. \n((This Entity's WV Property/Sum All Entities' Everywhere Property) +(This Entity's WV Payroll/Sum All Entities' Everywhere Payroll) +(This Entity's WV Sales/Sum All Entities' Everywhere Sales) +(This Entity's WV Sales/Sum All Entities' Everywhere Sales)) /Number of Times the Sum of All Entities' Everywhere Was Not Zero)"]
[null,"These subcalculations should be hidden. If you submit your UB-CR with the columns revealed, it may result in errors and delay the procesing of your return."]
[null,"WV Property/ All Property","Sub calculation, should be hidden. If the total of all entities' everywhere property is not equal to zero, divides the entity's WV property by the sum of all entities' property everywhere."]
[null,"WV Payroll/ All Payroll","Sub calculation, should be hidden. If the total of all entities' everywhere payroll is not equal to zero, divides the entity's WV payroll by the sum of all entities' payroll everywhere."]
[null,"WV Sales/ All Sales","Sub calculation, should be hidden. If the total of all entities' everywhere sales is not equal to zero, divides the entity's WV sales by the sum of all entities' sales everywhere."]
[null,"WV Sales/ All Sales2","Sub calculation, should be hidden. (Same as previous)"]
[null,"Denominator ","Sub calculation, should be hidden. Counts the number of times the everywhere total for all entities was not zero. "]
[null,"WV Property/ All Property2","Sub calculation, should be hidden. If the sum of all entities' everywhere property is not zero, this will equal the quotient calculated earlier. If it was zero, this will equal zero. "]
[null,"WV Payroll/ All Payroll3","Sub calculation, should be hidden. If the sum of all entities' everywhere property is not zero, this will equal the quotient calculated earlier. If it was zero, this will equal zero. "]
[null,"WV Sales/ All Sales4","Sub calculation, should be hidden. If the sum of all entities' everywhere property is not zero, this will equal the quotient calculated earlier. If it was zero, this will equal zero. "]
[null,"WV Sales/ All Sales5","Sub calculation, should be hidden. (Same as previous)"]
["MOTOR CARRIER","WV Vehicle Mileage","Enter the entity's WV Vehicle Mileage"]
[null,"Vehcile Milage everywhere per entity","Enter the entity's everywhere Vehicle Mileage"]
[null,"Column 11             Apportionment Factor","See the CNF 120 APT schedule B, Part 2 for details as to how this apportionment factor is calculated for a single entity. For Combined entities, use a similar calculation, except use the sum of all entity’s everywhere mileage\nEntity's WV vehicle mileage/sum of all entities' everywhere mileage"]
["FINANCIAL ORGANIZATION","WV Gross Receipts","Enter the entity's WV gross Reciepts"]
[null,"Everywhere Gross Receipts per Entity","Enter the entity's everywhere gross Reciepts"]
[null,"Column 11             Apportionment Factor","See the CNF 120 APT schedule B, Part 3 for details as to how this apportionment factor is calculated. For Combined entities, use a similar calculation, except use the sum of all entity’s everywhere gross receipts. \nEntity's WV gross receipts /sum of all entities' everywhere gross receipts "]

{"sheet":"Surety Information","index":1,"n_rows":5,"n_cols":5,"rows_kept":5,"cut":false,"hidden":false,"merged":[[0,0,0,2],[0,3,0,9],[2,0,2,2],[2,3,2,5],[4,0,4,2]]}
["Surety Business Name"]
[]
["Surety FEIN"]
[]
["Tax Period",null,null,null,"to"]

{"sheet":"Regular Entity 2019","index":2,"n_rows":9,"n_cols":84,"rows_kept":9,"cut":false,"hidden":false,"merged":[[0,83,1,83],[0,3,1,15],[0,16,1,27],[0,56,1,66],[0,28,0,55],[0,67,1,82]]}
[null,null,null,"Increasing Adjustments",null,null,null,null,null,null,null,null,null,null,null,null,"Decreasing Adjustments",null,null,null,null,null,null,null,null,null,null,null,"Taxable Income Calculation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NOL Section",null,null,null,null,null,null,null,null,null,null,"Credits Section"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$AF$8","v":0},null,0,0,"ALL Entities",null,{"$f":"SUBTOTAL(109,AL4:AL$6)","v":0},{"$f":"SUBTOTAL(109,AM4:AM$6)","v":0},{"$f":"SUBTOTAL(109,AN4:AN$6)","v":0},{"$f":"SUBTOTAL(109,AO4:AO$6)","v":0},{"$f":"SUBTOTAL(109,AP4:AP$6)","v":0},"Subcalculations for apportionment"]
["Name of Business","FEIN\nIf FEIN begins with zero(s) enter a single quote first.\nEx. '012345678 ","Entity Type","1. Federal Taxable Income","2a. Interest or dividends from state/ local bond/securities","2b. US obligation interest/dividends not exempt from state tax","2c. Income/other tax based upon net income deducted on your  federal return","2d. Federal depreciation/amorization for wholly WV corporation water/air polution control facilities","2e. Unrelated business taxable income of a corporation exempt from federal tax (IRC Sec. 512)","2f. Federal Net Operating Loss Deduction","2g. WV Neighborhood Investment Programs Tax Credit (charitable contributions to NIPA)","2h. Net operating loss from sources outside US.","2i. Foreign Taxes deducted on your federal return","2j. Add back for expenses related to certain REIT's and Regulated Investment Companies and certain interest and intangible expenses (WV Code §11-24-4b)","2k. Other increasing adjustments","3. Total increasing adjustments","4a. Refund/credit on taxes based upon net income included in federal taxable income","4b. Interest expense on obligations/securities not allowed in determining federal taxable income","4c. Salary expense not allowed on federal return due to claiming federal jobs credit","4d. Foreign dividend gross-up (IRC Sec. 78)","4e. Subpart F income (IRC Sec. 951)","4f. Taxable income from sources outside US","4g. Cost of wholly WV water/air pollution control facilities","4h. Fed taxable income employer contributions to medical savings accounts withdrawn for non-medical purposes","4i. Qualified Opportunity Zone business income","4j. Allowance for obligations/investments (Schedule B-1, line 9)","4k. Other decreasing adjustments","5. Total decreasing adjustments","6. Adj. taxable income-add lines 1 & 3, subtract line 5","7. Total nonbusiness income allocated everywhere.","8. Total non-unitary business income","9. Income subject to apportionment","10. Group income subject to apportionment for each member","WV Property","WV Payroll","WV Sales","WV Sales                 (Same as Column AI)","Everywhere Property per Entity","Everywhere Payroll per Entity","Everywhere Adjusted Sales per Entity","Everywhere Adjusted Sales                  (sames as Column AM)","Sales to purchasers in a state where you are not subject to tax","WV property/ All Property","WV Payroll/ All Payroll","WV Sales/ All Sales","WV Sales/ All Sales2","Denominator ","WV property/ All Property2","WV Payroll/ All Payroll3","WV Sales/ All Sales4","WV Sales/ All Sales5","11. WV apportionment factor","12. WV apportioned income","13. Nonbusiness income allocated to WV","14. Non-unitary business income apportioned to West Virginia","15. WV taxable income","NOL 1. NOL carryforward generated as a result of a consolidated return filed prior to 2009.","NOL 2. NOL carryforward generated by the entity from an individual return or combined report.","NOL 3.  Total NOL available for use by entity in this period","NOL 4.  NOL generated by entity in this period.","NOL 5.  NOL available for use by entity in future periods","16. WV net operating loss carryforward used in this period (cannot exceed   NOL 3.)","17. Subtotal (subtract 16 from 15)","18. REIT Inclusion / other WV taxable Income","19. WV net taxable income","20.  Tax rate","21.  WV income tax before credits","C1.a. Economic Opportunity Tax Credit (§11-13Q) \nSchedule WV/EOTC-1","C1.b. Manufacturing Investment Tax Credit (§11-13S) \nSchedule WV/MITC-1","C1.c.Historic Rehabilitated Buildings Investment Credit (§11-24-23a)\nSchedule RBIC","C1.d. West Virginia Neighborhood Investment Program Credit (§11-13J) Form WV/NIPA-2","C1.e. Environmental Agricultural Equipment Tax Credit (§11-13k) Form WV/AG-1","C1.f. Electric, Gas, and Water Utilities Rate Reduction Credit (§11-24-11) Schedule L","C1.g. Telephone Utilities Rate Reduction Credit (§11-24-11a) \nSchedule K","C1.h. West Virginia Military Incentive Credit (§11-24-12)\nSchedule J","C1.i. Apprentice Training Tax Credit (§11-13w)\nSchedule WV/ATTC-1","C1.j. Film Industry Tax Credit (§11-13x)\nSchedule WVFIIA-TCS","C1.k. Manufacturing Property Tax Adjustment Credit (§11-13Y)\nSchedule WV/MPTAC-1","C1.l. Alternative Fuel Tax Credit (§11-6d) \nSchedule AFTC-1","C1.m. Innovative Mine Safety Technology Tax Credit (§11-13BB) Schedule IMSTTC-1","C1.n. Farm to Food Bank Tax Credit (§11-13DD)","C2. Total Credits Claimed","C3. Total Credits available for use by entity this period","C4. WV net income tax"]
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