Form CNF-139 "West Virginia Corporation Application for Refund From Carryback of Net Operating Loss" - West Virginia

Form CNF-139 is a West Virginia Tax Department form also known as the "West Virginia Corporation Application For Refund From Carryback Of Net Operating Loss". The latest edition of the form was released in December 1, 2017 and is available for digital filing.

Download a PDF version of the Form CNF-139 down below or find it on West Virginia Tax Department Forms website.

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Download Form CNF-139 "West Virginia Corporation Application for Refund From Carryback of Net Operating Loss" - West Virginia

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CNF-139
West Virginia
West Virginia Corporation Application for Refund
State Tax
from Carryback of Net Operating Loss
REV. 12-17
Department
►►Combined Filers can NOT use this form.
To carryback a capital loss, use form CNF-120 marked amended.
Do not attach to the corporation’s original income tax return.
Name
FEIN
City &
Address
Zip
State
1. Loss Year Ended – state as mm/dd/yyyy.......................................................
.00
2. Amount of WV Net Operating Loss................................................................
$300,000.00
3. Net Operating Loss Carryback Limitation.......................................................
.00
4. Loss Eligible for Carryback – Lessor of Line 2 or 3.......................................
Second Preceding taxable year Ended
First Preceding taxable year Ended
(state as mm/dd/yyyy)
(state as mm/dd/yyyy)
(a)
(b)
5. West Virginia Net Taxable
.00
.00
Income......................................
6. Net Operating Loss Carryback
.00
.00
Deduction..................................
7. Net Taxable Income after Loss
.00
.00
Carryback..................................
8. Net Income Tax (Attach
.00
.00
Computation Schedule).............
9. Tax Credits STOP! Cannot use
.00
.00
form CNF-139*..........................
10. Adjusted Net Income Tax
.00
.00
Line 8 minus Line 9...................
11. Net Payments (Original
Payments less Refunds and
.00
.00
Carryforward Credits)................
.00
.00
12. Overpayment..............................
.00
13. Total Refund Claimed – add Lines 12(a) and 12(b)...................................
*If entry on line 9, Tax Credits, STOP. Taxpayer must file an amended West Virginia CNF-120 return when applying for a
refund from a carryback of Net Operating Loss.
Under penalties of perjury, I declare that I have examined this return (including attachments) and to the best of my knowl-
edge and belief it is true and complete.
Signature of officer
Title
*b44201601w*
Paid preparer’s signature
Date
CNF-139
West Virginia
West Virginia Corporation Application for Refund
State Tax
from Carryback of Net Operating Loss
REV. 12-17
Department
►►Combined Filers can NOT use this form.
To carryback a capital loss, use form CNF-120 marked amended.
Do not attach to the corporation’s original income tax return.
Name
FEIN
City &
Address
Zip
State
1. Loss Year Ended – state as mm/dd/yyyy.......................................................
.00
2. Amount of WV Net Operating Loss................................................................
$300,000.00
3. Net Operating Loss Carryback Limitation.......................................................
.00
4. Loss Eligible for Carryback – Lessor of Line 2 or 3.......................................
Second Preceding taxable year Ended
First Preceding taxable year Ended
(state as mm/dd/yyyy)
(state as mm/dd/yyyy)
(a)
(b)
5. West Virginia Net Taxable
.00
.00
Income......................................
6. Net Operating Loss Carryback
.00
.00
Deduction..................................
7. Net Taxable Income after Loss
.00
.00
Carryback..................................
8. Net Income Tax (Attach
.00
.00
Computation Schedule).............
9. Tax Credits STOP! Cannot use
.00
.00
form CNF-139*..........................
10. Adjusted Net Income Tax
.00
.00
Line 8 minus Line 9...................
11. Net Payments (Original
Payments less Refunds and
.00
.00
Carryforward Credits)................
.00
.00
12. Overpayment..............................
.00
13. Total Refund Claimed – add Lines 12(a) and 12(b)...................................
*If entry on line 9, Tax Credits, STOP. Taxpayer must file an amended West Virginia CNF-120 return when applying for a
refund from a carryback of Net Operating Loss.
Under penalties of perjury, I declare that I have examined this return (including attachments) and to the best of my knowl-
edge and belief it is true and complete.
Signature of officer
Title
*b44201601w*
Paid preparer’s signature
Date
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