Form WV/SEV-400C "West Virginia Severance Tax Estimate" - West Virginia

What Is Form WV/SEV-400C?

This is a legal form that was released by the West Virginia State Tax Department - a government authority operating within West Virginia. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on April 1, 2019;
  • The latest edition provided by the West Virginia State Tax Department;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form WV/SEV-400C by clicking the link below or browse more documents and templates provided by the West Virginia State Tax Department.

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Download Form WV/SEV-400C "West Virginia Severance Tax Estimate" - West Virginia

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STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 425
Charleston, WV 25322-0425
_____________________________________________________________
TEST CORPORATION 1
Letter Id:
L0799739904
Name
1001 LEE ST E
Issued:
08/17/2020
_____________________________________________________________
CHARLESTON WV 25301-1725
Address
Account #:
2275-4913
_____________________________________________________________
Period:
08/31/2020
City
State
Zip
WEST VIRGINIA SEVERANCE TAX ESTIMATE
WV/SEV-400C
REV4-19
CONSOLIDATED
SEPARATE
PERIOD
DUE
ACCOUNT #
ENDING
DATE
SCHEDULE E - REPORT OF COAL PRODUCTION
Tons from all seams must be reported in the county where severed from the ground
NAME OF COUNTY OF PRODUCTION
COUNTY
SHORT TONS PRODUCED THIS PERIOD
KEY TO COUNTY FIPS CODES
(If you only process purchased coal, enter N/A)
FIPS CODE
(Round to Nearest Whole Ton)
001 Barbour
029 Hancock
057 Mineral
085 Ritchie
.00
003 Berkeley
031 Hardy
059 Mingo
087 Roane
005 Boone
033 Harrison
061 Monongalia 089 Summers
.00
007 Braxton
035 Jackson
063 Monroe
091 Taylor
009 Brooke
037 Jefferson
065 Morgan
093 Tucker
.00
011 Cabell
039 Kanawha
067 Nicholas
095 Tyler
013 Calhoun
041 Lewis
069 Ohio
097 Upshur
.00
015 Clay
043 Lincoln
071 Pendleton
099 Wayne
017 Doddridge
045 Logan
073 Pleasants
101 Webster
.00
019 Fayette
047 McDowell
075 Pocahontas
103 Wetzel
021 Gilmer
049 Marion
077 Preston
105 Wirt
.00
023 Grant
051 Marshall
079 Putnam
107 Wood
025 Greenbrier
053 Mason
081 Raleigh
109 Wyoming
.00
027 Hampshire
055 Mercer
083 Randolph
TAX COMPUTATION
(COLUMN 1)
(COL 2)
(COLUMN 3)
COAL
TAXABLE AMOUNT
RATE
TAX DUE (COLUMN 1 X COLUMN 2)
.
.
0.05
1. GROSS VALUE OF COAL SEVERED (NON-THIN SEAM)
.
0.05
.
2. VALUE ADDED FROM PROCESSED COAL
.
.
0.02
3. QUALIFIED THIN SEAM 37" TO 45"
.
.
0.01
4. QUALIFIED THIN SEAM LESS THAN 37"
.
0.037
.
5. STEAM COAL (JULY 1, 2020 THROUGH JUNE 30, 2021)
.
6. CREDITS (INVESTMENT CREDITS AND $41.67 PER MONTH ANNUAL EXEMPTION)......................................................................................
Total Tax Due
.
7. ADD LINES 1 THROUGH 5, SUBTRACT LINE 6..................................................................................................
MAIL TO:
WEST VIRGINIA STATE TAX DEPARTMENT
Tax Account Administration Div
P.O. Box 425
Charleston, WV 25322-0425
FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297
For more information visit our web site at: www.tax.wv.gov
File online at https://mytaxes.wvtax.gov
G
0
1
2
0
1
9
0
1
W
STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 425
Charleston, WV 25322-0425
_____________________________________________________________
TEST CORPORATION 1
Letter Id:
L0799739904
Name
1001 LEE ST E
Issued:
08/17/2020
_____________________________________________________________
CHARLESTON WV 25301-1725
Address
Account #:
2275-4913
_____________________________________________________________
Period:
08/31/2020
City
State
Zip
WEST VIRGINIA SEVERANCE TAX ESTIMATE
WV/SEV-400C
REV4-19
CONSOLIDATED
SEPARATE
PERIOD
DUE
ACCOUNT #
ENDING
DATE
SCHEDULE E - REPORT OF COAL PRODUCTION
Tons from all seams must be reported in the county where severed from the ground
NAME OF COUNTY OF PRODUCTION
COUNTY
SHORT TONS PRODUCED THIS PERIOD
KEY TO COUNTY FIPS CODES
(If you only process purchased coal, enter N/A)
FIPS CODE
(Round to Nearest Whole Ton)
001 Barbour
029 Hancock
057 Mineral
085 Ritchie
.00
003 Berkeley
031 Hardy
059 Mingo
087 Roane
005 Boone
033 Harrison
061 Monongalia 089 Summers
.00
007 Braxton
035 Jackson
063 Monroe
091 Taylor
009 Brooke
037 Jefferson
065 Morgan
093 Tucker
.00
011 Cabell
039 Kanawha
067 Nicholas
095 Tyler
013 Calhoun
041 Lewis
069 Ohio
097 Upshur
.00
015 Clay
043 Lincoln
071 Pendleton
099 Wayne
017 Doddridge
045 Logan
073 Pleasants
101 Webster
.00
019 Fayette
047 McDowell
075 Pocahontas
103 Wetzel
021 Gilmer
049 Marion
077 Preston
105 Wirt
.00
023 Grant
051 Marshall
079 Putnam
107 Wood
025 Greenbrier
053 Mason
081 Raleigh
109 Wyoming
.00
027 Hampshire
055 Mercer
083 Randolph
TAX COMPUTATION
(COLUMN 1)
(COL 2)
(COLUMN 3)
COAL
TAXABLE AMOUNT
RATE
TAX DUE (COLUMN 1 X COLUMN 2)
.
.
0.05
1. GROSS VALUE OF COAL SEVERED (NON-THIN SEAM)
.
0.05
.
2. VALUE ADDED FROM PROCESSED COAL
.
.
0.02
3. QUALIFIED THIN SEAM 37" TO 45"
.
.
0.01
4. QUALIFIED THIN SEAM LESS THAN 37"
.
0.037
.
5. STEAM COAL (JULY 1, 2020 THROUGH JUNE 30, 2021)
.
6. CREDITS (INVESTMENT CREDITS AND $41.67 PER MONTH ANNUAL EXEMPTION)......................................................................................
Total Tax Due
.
7. ADD LINES 1 THROUGH 5, SUBTRACT LINE 6..................................................................................................
MAIL TO:
WEST VIRGINIA STATE TAX DEPARTMENT
Tax Account Administration Div
P.O. Box 425
Charleston, WV 25322-0425
FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297
For more information visit our web site at: www.tax.wv.gov
File online at https://mytaxes.wvtax.gov
G
0
1
2
0
1
9
0
1
W
ACCOUNT #
WV/SEV-400C
WEST VIRGINIA COAL SEVERANCE TAX ESTIMATE
CONTINUED
The production of waste coal must be reported quarterly on the waste coal severance tax quarterly estimate return (WV/SEV-400W). If you have
income from the production of other natural resources, you must also file the severance tax estimate (WV/SEV-400). If you file more than one type
of severance tax return, you may claim ONLY one $41.67 per month annual exemption.
SIGN YOUR RETURN
Under penalty of perjury, I declare that I have examined this application, accompanying documents, and statements, and to the best of my knowledge
and belief, it is true, correct and complete.
SIGNATURE OF TAXPAYER
NAME OF TAXPAYER (TYPE OR PRINT)
TITLE
DATE
PERSON TO CONTACT CONCERNING THIS RETURN
EMAIL ADDRESS
TELEPHONE
SIGNATURE OF PREPARER OTHER THAN TAXPAYER
ADDRESS
DATE
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