Form CNF-120 2017 West Virginia Corporation Net Income Tax Return - West Virginia

Form CNF-120 is a West Virginia Tax Department form also known as the "West Virginia Corporation Net Income Tax Return". The latest edition of the form was released in September 1, 2017 and is available for digital filing.

Download an up-to-date Form CNF-120 in PDF-format down below or look it up on the West Virginia Tax Department Forms website.

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CNF-120
2017
West Virginia
Corporation Net Income Tax Return
REV 9-17
W
52/53 WEEK FILER
ExTENdEd
FEIN
Day of week
ended________________
duE daTE
tax year
Check if tax year is less than 12 months.
BEgiNNiNg
ENDiNg
MM
DD
YYYY
MM
DD
YYYY
Business Name
ChECk hERE FoR ChaNgE oF addREss
First Line of address
second Line of address
City
state
Zip code
Principal Place of Business in West Virginia
Type of activity in West Virginia
CHeCK aPPLICaBLe BOxeS
TYPE oF ENTITY:
TYPE oF RETuRN:
FILINg METhod
sEPaRaTE ENTITY BasEd*
CoRPoRaTIoN
INITIaL
RaR
CoMBINEd (Must complete schedule uB-4CR)
NoNPRoFIT
FINaL
aMENdEd
Separate Combined
Group combined (designate surety FEIN)_______________________
* if separate, were you part of a federal consolidated return?
Worldwide Election _______ ________
YEs
No
MM
YYYY
If YEs, enter parent’s FEIN and name
Is a controlled foreign corporation a part of this return?
YES
NO If YES, the Schedule UB-5
must be completed and included with this return.
_________________________________________________
_________________________________________________
oThER (explain) ___________________________________________________
SigNED FEdERaL FoRM aTTaChEd (FIRsT 5 PagEs)
1120
PRoFoRMa 1120
990
990T
are disregarded entities included in this return?
YEs
No
If YEs, complete the Tax Return
sTaTE oF CoMMERCIaL doMICILE:
Questionnaire on page 25.
PERsoN aNd PhoNE NuMBER To CoNTaCT
NaME:
NuMBER:
CoNCERNINg ThIs RETuRN
SeParate eNtIty FILerS COMPLete CNF-120aPt BeFOre COMPLetING tHIS retUrN (See instructions pages 9-11)
COMBINed FILerS COMPLete UB-4aPt BeFOre COMPLetING tHIS retUrN (See instructions pages 15-17)
(iF FiLiNg A COMBiNED RETURN SKiP LiNES 1 THROUgH 13 AND COMPLETE UB SCHEDULES)
.00
1
1. Federal taxable income (per attached federal return)........................................................
2
.00
2. Total increasing adjustments (schedule B line 13)......
3
.00
3. Total decreasing adjustments (schedule B line 26).....
4
.00
4. adjusted federal taxable income (Line 1 plus line 2 minus line 3)......................................
Wholly West Virginia corporations check here
and go to line 10
5. Total nonbusiness income allocated everywhere (Form CNF-120aPT, schedule a-1,
.00
5
line 8, Column 3.................................................................................................................
6
.00
6. Total income subject to apportionment (subtract line 5 from line 4)...................................
7. WV apportionment Factor (Form CNF-120aPT, sch. B Part 1, line 8, or either Part 2 or
7
Part 3 Column 3) COMPLeted FOrM MUSt Be attaCHed...............................
8
.00
8. West Virginia apportioned income (line 6 multiplied by line 7)...........................................
*B30201701W*
CNF-120
2017
West Virginia
Corporation Net Income Tax Return
REV 9-17
W
52/53 WEEK FILER
ExTENdEd
FEIN
Day of week
ended________________
duE daTE
tax year
Check if tax year is less than 12 months.
BEgiNNiNg
ENDiNg
MM
DD
YYYY
MM
DD
YYYY
Business Name
ChECk hERE FoR ChaNgE oF addREss
First Line of address
second Line of address
City
state
Zip code
Principal Place of Business in West Virginia
Type of activity in West Virginia
CHeCK aPPLICaBLe BOxeS
TYPE oF ENTITY:
TYPE oF RETuRN:
FILINg METhod
sEPaRaTE ENTITY BasEd*
CoRPoRaTIoN
INITIaL
RaR
CoMBINEd (Must complete schedule uB-4CR)
NoNPRoFIT
FINaL
aMENdEd
Separate Combined
Group combined (designate surety FEIN)_______________________
* if separate, were you part of a federal consolidated return?
Worldwide Election _______ ________
YEs
No
MM
YYYY
If YEs, enter parent’s FEIN and name
Is a controlled foreign corporation a part of this return?
YES
NO If YES, the Schedule UB-5
must be completed and included with this return.
_________________________________________________
_________________________________________________
oThER (explain) ___________________________________________________
SigNED FEdERaL FoRM aTTaChEd (FIRsT 5 PagEs)
1120
PRoFoRMa 1120
990
990T
are disregarded entities included in this return?
YEs
No
If YEs, complete the Tax Return
sTaTE oF CoMMERCIaL doMICILE:
Questionnaire on page 25.
PERsoN aNd PhoNE NuMBER To CoNTaCT
NaME:
NuMBER:
CoNCERNINg ThIs RETuRN
SeParate eNtIty FILerS COMPLete CNF-120aPt BeFOre COMPLetING tHIS retUrN (See instructions pages 9-11)
COMBINed FILerS COMPLete UB-4aPt BeFOre COMPLetING tHIS retUrN (See instructions pages 15-17)
(iF FiLiNg A COMBiNED RETURN SKiP LiNES 1 THROUgH 13 AND COMPLETE UB SCHEDULES)
.00
1
1. Federal taxable income (per attached federal return)........................................................
2
.00
2. Total increasing adjustments (schedule B line 13)......
3
.00
3. Total decreasing adjustments (schedule B line 26).....
4
.00
4. adjusted federal taxable income (Line 1 plus line 2 minus line 3)......................................
Wholly West Virginia corporations check here
and go to line 10
5. Total nonbusiness income allocated everywhere (Form CNF-120aPT, schedule a-1,
.00
5
line 8, Column 3.................................................................................................................
6
.00
6. Total income subject to apportionment (subtract line 5 from line 4)...................................
7. WV apportionment Factor (Form CNF-120aPT, sch. B Part 1, line 8, or either Part 2 or
7
Part 3 Column 3) COMPLeted FOrM MUSt Be attaCHed...............................
8
.00
8. West Virginia apportioned income (line 6 multiplied by line 7)...........................................
*B30201701W*
NaME
FEIN
8
.00
8. West Virginia apportioned income (from page 1 line 8).....................................................
9
.00
9. Nonbusiness income allocated to West Virginia (Form CNF-120aPT sch. a2, Line 12)....
10. West Virginia adjusted taxable income – Multistate corporations add lines 8 and 9;
10
.00
wholly West Virginia corporations enter amount from line 4.............................................
11
.00
11. Net operating loss carryforward (schedule NoL, column 6 total).....................................
12
.00
12. subtotal (line 10 less line 11)............................................................................................
13
.00
13. REIT Inclusion and other Taxable income.........................................................................
14. WV Net Taxable Income (add lines 12 and 13)
14
.00
(Combined filers should enter amount from line 20 of Schedule UB 3)....................
15
0.065
15. Corporate Net Income Tax Rate.......................................................................................
16
.00
16. Corporate Net Income Tax (line 14 multiplied by line 15).................................................
.00
17
17. Corporate Net Income Tax Credits (Column 2, line 17, Form CNF-120TC).....................
18
.00
18. adjusted Corporate Net Income Tax (subtract line 17 from line 16).................................
19
.00
19. Prior year carryforward credit..........................................................................
.00
20
20. Estimated and extension payments................................................................
21. Withholding must match the grand Total on the CNF-120W, WV Withholding –
Credit schedule unless withholding is from NRsR
CheCk here if withhold-
21
.00
.................................................
ing is from nrsr (nonresident sale of real estate)
.00
22
22. amount paid with original return (amended Return only)..........................
23
.00
23. Payments (add lines 19 through 22; must match total on schedule C)............................
24
.00
24. overpayment previously refunded or credited (amended return only).............................
.00
25
25. ToTaL PaYMENTs (subtract line 24 from line 23)...........................................................
26
.00
26. If line 25 is larger than line 18 enter overpayment......................................................
27
.00
27. amount of line 26 to be credited to next year’s tax.......................................................
28
.00
28. amount of line 26 to be refunded (subtract line 27 from line 26)..................................
29
.00
29. If line 25 is smaller than line 18, enter tax due here.....................................................
.00
30
30. Interest for late payment (see instructions).......................................................................
31
.00
31. Additions to tax for late filing and/or late payment (see instructions)................................
32
.00
32. Penalty for underpayment of estimated tax (line 6, Form CNF-120u; attach schedule).....
.00
33
33. tOtaL dUe with this return (add lines 29 through 32)..................................................
Direct
Deposit
ChECkINg
saVINgs
RouTINg NuMBER
aCCouNT NuMBER
of Refund
PLeaSe revIew yOUr aCCOUNt INFOrMatION FOr aCCUraCy. PrOvIdING INCOrreCt aCCOUNt INFOrMatION May
reSULt IN a $15.00 retUrNed PayMeNt CHarGe.
PLeaSe See PaGe 3 OF INStrUCtIONS FOr PayMeNt OPtIONS.
under penalties 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. I authorize the state Tax department to discuss my return with my preparer.
YEs
No
Signature of Officer/Partner or Member
Print name of Officer/Partner or Member
Title
date
Business Telephone Number
Paid preparer’s signature
Firm’s name and address
date
Preparer’s Telephone Number
MAiL TO:
WEST ViRgiNiA STATE TAx DEPARTMENT
*B30201702W*
TAx ACCOUNT ADMiNiSTRATiON DiViSiON
PO BOx 1202
CHARLESTON WV 25324-1202

Download Form CNF-120 2017 West Virginia Corporation Net Income Tax Return - West Virginia

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