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West Virginia Free Printable  for 2024 West Virginia Application for West Virginia Manufacturing Investment Tax Credit

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Application for West Virginia Manufacturing Investment Tax Credit
Form MITC-A

MITC-A REV 3-15 Application for West Virginia Manufacturing Investment Tax Credit for Investments Placed in Service On or After January 1, 2003 Name Identification Number Business Name Tax Year _______________, ____________ to _______________, ____________ Street Address City, Town, or Post Office State Zip Code Application is hereby made to the Tax Commissioner of West Virginia for allowance of Manufacturing Investment Tax Credit with respect to qualified manufacturing investment property placed in service or use during Applicant’s tax year ending: MM / DD / YYYY **Manufacturers must complete items 1 through 5 and the certification. Businesses whose primary NAICS code is 211112 must complete items 1 through 6 and the certification.** 1. Investment Purpose (Check only 1) Industrial Expansion Industrial Revitalization Both Industrial Expansion and Revitalization 2. Business Activity in West Virginia: a) North American Industry Classification System Code (NAICS): ___________________________________ b) Narrative Description of Business Activity in West Virginia: 3a. Investment Year________________________ Total Investment Qualified Investment Amount $___________________ $___________________________ 3b. Location(s) of Investment in West Virginia _________________________________________________________ 3c. General Description of Qualified Investment (Narrative): Schedule MITC-A Page 1 of 2 REV. 3-15 4. Employment: Payroll Jobs a) Total WV payroll and number of jobs prior to investment: b) Total WV payroll and number of jobs this year: 5. Benefits: a) Percentage of employes covered under health plans: % b) Average annual health plan benefit costs per employee: c) Percentage of employees covered under retirement plan: % d) Average annual retirement benefit cost per employee: **Businesses whose primary NAICS Code is 211112 6. In application for the Manufacturing Investment Tax Credit, it is affirmed that the applicant is in compliance with the additional Manufacturing Investment Tax Credit requirements for businesses whose primary North American Industry Classification System (NAICS) Code is 211112 (The additional requirements are prescribed in WV Code §11-13S-4(e) and are enumerated in the instructions). Affirmation: In compliance Not in compliance Under penalties of perjury, I declare that I have examined this credit claim form (including accompanying schedules and statements) and to the best of my knowledge it is true and complete. Signature of Taxpayer Name of Taxpayer (type or print) Person to contact concerning this return Signature of Preparer other than Taxpayer Title Date Telephone Number Address Date Please return the completed application to: West Virginia State Tax Department PO Box 2991 Charleston, WV 25330-2991 If you have any questions or need further information regarding this application, telephone (304) 558-3333 or toll free to 1-800-WVA-TAXS (1-800-982-8297) Schedule MITC-A Page 2 of 2 REV. 3-15 APPLICATION FOR WEST VIRGINIA MANUFACTURING INVESTMENT TAX CREDIT FOR INVESTMENTS PLACED IN SERVICE ON OR AFTER JANUARY 1, 2003 Information and Instructions investment. (Check only one block.) a. The Taxpayer for purposes of industrial expansion places qualified investment property in service or use. b. The Taxpayer for purposes of industrial revitalization places qualified investment property in service or use. c. The Taxpayer for purposes of both industrial expansion and revitalization places qualified property in service or use. It e T HE Manufacturing Investment Tax Credit (MITC) is available to a manufacturer making a qualified investment (on or after January 1, 2003) for purposes of industrial expansion or revitalization of an industrial facility within West Virginia. Qualified businesses include only those engaged in the activity of manufacturing within West Virginia. Manufacturing is defined as any business activity classified as having a sector identifier, consisting of the first two digits of the sixdigit North American Industry Classification System code number, of thirty-one, thirty-two or thirty-three or the six digit North American Industry Classification System Code Number 211112. The Manufacturing Investment Tax Credit is not available to businesses engaged in the activity of electric power generation. Qualified investment by businesses engaged in the activity of electric power generation qualify for another investment tax credit, the Industrial Expansion and Revitalization Credit. It e m 1 INSTRUCTIONS TO FORM MITC-A b. Describe the industrial expansion or industrial revitalization activity in West Virginia that is associated with your new investment (e.g., construction of a new reconstituted wood product manufacturing plant). m It e Investment: Enter the year investment is placed into service or use in the first column, the total dollar amount of investment placed into service or use in the second column and the dollar amount of qualified investment placed into service or use in the third column. Qualified Investment is determined according to the following useful life (straight line depreciation): 3a Useful Life At Least 0 — But Less Than Percent Qualified 4 years 0 4 — 6 years 33-1/3 6 — 8 years 66-2/3 8 or more years 100 m Enter the location(s) of the qualified investment property (i.e. Main Street, Weston, or 12 miles north of Pipestem at the Intersection of State Route 3 and State Route 20). It e By Law, no credit may be allowed or applied for any qualified investment property placed in service until the person asserting a claim for the credit makes written application to the Tax Commissioner. Failure to timely apply for credit will result in forfeiture of 50% of the annual credit allowance otherwise available under this requirement. Form MITC-A is designed to be a general application form for taxpayers wishing to claim credit based upon investments placed into use or service on or after January 1, 2003. The timely filing of this application is a condition precedent to claiming tax credits. This application must be filed annually no later than the due date of the taxpayer’s West Virginia income tax return including any legally granted extension of time for filing such returns. Business Activity in West Virginia: 2 a. Enter the North American Industry Classification System Code that most closely describes your business activity in West Virginia. 3b m Provide a general description of the qualified investment property in the space provided (i.e. $100,000 to be invested in buildings, $500,000 to be invested in machinery and equipment, etc.) It e Industrial expansion is defined as capital investment in a new or expanded industrial facility in this State. Industrial revitalization or revitalization is defined as capital investment in an industrial facility located in this State to replace or modernize buildings, equipment, machinery and other tangible personal property used in connection with the operation of the facility in an industrial business of the Taxpayer, including the acquisition of any real property necessary to the industrial revitalization. Industrial business or industrial Taxpayer is defined as any Taxpayer who is primarily engaged in a manufacturing business. m 3c Investment Purpose: Place a check mark in the block next to the applicable purpose of your MITC-A Rev. 3-15 Page 1 It e m 4 Employment: a. Enter your total West Virginia payroll and number of jobs attributed to that payroll for the prior year (i.e., twelve-month period) before the placement of this year’s qualified investment subject to Manufacturing Investment Tax Credit into service or use. It e b. Enter your total West Virginia payroll and number of jobs for the current year. m 5 Benefits: a. Enter the percentage of your employees covered under your sponsored health insurance plan. b. Enter the average annual cost of your employerprovided health insurance benefits (i.e., benefit costs divided by number of covered employees). c. Enter the percentage of your employees covered under your retirement plan. It e d. Enter the average annual retirement contribution cost per covered employee. m 6 benefit Additional Requirements for businesses Whose Primary NAICS Code is 211112. Check the appropriate box to affirm compliance with the provisions of WV Code §11-13S-4(e). That section of the code is copied below: WV Code §11-13S-4(e) (1) Any person or entity undertaking any construction related to any business activity included within North American Industrial Code six digit number 211112, the value of which is an amount equal to or greater than $500,000, shall hire at least seventy-five percent of MITC-A Rev. 3-15 employees for said construction from the local labor market, to be rounded off, with at least two employees from outside the local labor market permissible for each employer per project, “the local labor market” being defined as every county in West Virginia and any count outside of West Virginia if any portion of that county is within fifty miles of the border of West Virginia. (2) Any person or entity unable to employ the minimum number of employees from the local labor market shall inform the nearest office of the bureau of employment programs’ division of employment services of the number of qualified employees needed and provide a job description of the positions to be filled. (3) If, within three business days following the placing of a job order, the division is unable to refer any qualified job applicants to the person or entity engaged in said construction or refers less qualified job applicants than the number requested, then the division shall issue a waiver to the person or entity engaged in said construction to fill any positions covered by the waiver from outside the local labor market. The waiver shall be either oral or in writing and shall be issued within the prescribed three days. A waiver certificate shall be sent to the person or entity engaged in said construction for its permanent project records. The timely filing of this application coincides with the authorization for the Applicant to begin claiming Manufacturing Investment Tax Credit benefits. Such filing of the application will not bar or otherwise prevent the Tax Commissioner from auditing or examining Applicant’s books and records for compliance with the Manufacturing Investment Tax Credit law and regulations. This application must be signed by an officer of the company to be valid. Page 2
Extracted from PDF file 2023-west-virginia-form-mitc-a.pdf, last modified December 1969

More about the West Virginia Form MITC-A Corporate Income Tax Tax Credit TY 2023

We last updated the Application for West Virginia Manufacturing Investment Tax Credit in February 2024, so this is the latest version of Form MITC-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form MITC-A directly from TaxFormFinder. You can print other West Virginia tax forms here.


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Other West Virginia Corporate Income Tax Forms:

TaxFormFinder has an additional 75 West Virginia income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form PTE100 Income Tax Return S Corporation & Partnership (Pass-Through Entity) Formerly SPF 100
SPF100 Schedule SP Shareholder / Partner Information and Non-resident Withholding
Form CIT 120 Corporate Net Income (formerly CNF 120)
Form IT-141ES Fiduciary Estimated Tax Payment Voucher
Form PTE-100 Schedule A Income/Loss Modifications to Federal Pass-Through Income

Download all WV tax forms View all 76 West Virginia Income Tax Forms


Form Sources:

West Virginia usually releases forms for the current tax year between January and April. We last updated West Virginia Form MITC-A from the Department of Revenue in February 2024.

Show Sources >

Form MITC-A is a West Virginia Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of West Virginia Form MITC-A

We have a total of ten past-year versions of Form MITC-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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