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West Virginia Free Printable  for 2024 West Virginia Business Activity Report

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Business Activity Report
Form BARO

FORM BAR-0 WEST VIRGINIA BUSINESS ACTIVITY REPORT REV07-2021 West Virginia State Tax Department (Read the instructions on the back to determine if you must file this form) If you need more space to complete any answers on this form, please print or type your answers on a separate sheet of paper. SECTION A: BUSINESS IDENTIFICATION 1 FEIN 2 BEGINNING WV TAX ID TAX PERIOD ENDING MM DD YYYY MM NAME OF CORPORATION OR PARTNERSHIP PRINCIPAL OFFICE IN WEST VIRGINIA STREET ADDRESS STREET ADDRESS DD YYYY 3 CITY STATE 7 CITY STATE YES NO 5 HAVE YOU MADE LOANS, OR LEASES OR SALES OF PRODUCTS AND SERVICES IN WEST VIRGINIA DURING THE TAXABLE YEAR? AFFILIATED GROUP? YES NO 6 STATE OF COMMERCIAL DOMICILE UNITARY GROUP? 4 ZIP ARE YOU A MEMBER OF: PRINCIPAL TYPES OF BUSINESS, PRODUCTS AND SERVICES 8 TOTAL AMOUNT OF WEST VIRGINIA SALES (WHOLESALE OR RETAIL) AND/OR GROSS RECEIPTS ATTRIBUTE TO WEST VIRGINIA. 9 TOTAL AMOUNT OF EVERYWHERE SALES (WHOLESALE OR RETAIL) AND/OR GROSS RECEIPTS. ZIP YES NO $ $ OFFICES AND OTHER PLACES OF BUSINESS OWNED OR MAINTAINED IN WEST VIRGINIA DURING THE TAXABLE YEAR: LOCATIONS (INCLUDE FULL ADDRESS IF DIFFERENT FROM ABOVE) TYPE OF ACTIVITIES FOR EACH LOCATION 10 11 Number of officers, employees, independent contractors, representatives or other agents with business activity in West Virginia on behalf of your business. Attach a brief job description for each officer and type of agent and indicate the number of each with any activity in this State regardless of whether they reside or are regularly stationed in West Virginia. SECTION B: BUSINESS IDENTIFICATION Please read instructions on back of this form carefully before completing this section and check all applicable boxes. Explain all “yes” answers in detail on a separate sheet. You may also be required to answer a West Virginia nexus questionnaire or otherwise provide additional information if your explanations do not provide a clear picture of your taxability. During the period covered by this report, did the corporation – Yes 1 Own, rent, lease or maintain tangible or intangible personal property or real property in West Virginia? 1 2 Employ or own any other assets in West Virginia? 2 3 Own or consign any merchandise located in West Virginia? 3 4 Own assets located in West Virginia that are leased to others? 4 5 Perform any training, consultation, installation, or repair work in West Virginia? 5 6 Derive income from service performed for other businesses or persons located in West Virginia? Derive income from any source or activity within West Virginia, including income from activities conducted by independent contractors, representatives or other agents, or by subsidiaries or affiliated entities? Derive income or other receipts from any financial transactions in West Virginia, including: loans secured by real or tangible property; consumer loans; commercial loans and installment obligations; syndication and participation loans; credit card services charges and fees; credit card merchant discount income; performance of financial or fiduciary services; travelers checks and money orders; and any other receipts not attributable to another state where the organization is taxable? 6 7 8 9 In any other way carry on business activity or maintain property within West Virginia (as described on back of this form)? NO 7 5 6 SECTION C: SIGNATURE By my signature I hereby certify that this report, including any accompanying material, is true, correct and complete to the best of my knowledge and belief. SIGNATURE OF OFFICER OR PARTNER TITLE NAME OF OFFICER OR PARTNER (PRINT OR TYPE) DATE Mail to: West Virginia State Tax Department Tax Account Administration Division P.O. Box 1202 Charleston, WV 25324-1202 TELEPHONE INSTRUCTIONS FOR FORM BAR-0 gross receipts from one or more of the following activities: Filing Requirements All corporations and partnerships are required to file Form BAR-0, West Virginia Business Activity Report, with the West Virginia State Tax Department if they carry on any business activity or own or maintain property in West Virginia during the year, unless they are exempt. (See below.) The filing of this report will not be a factor in determining whether your business is subject to taxation. making, acquiring, selling or servicing loans or extensions of credit; leasing or acting as an agent, broker or advisor in connection with leasing real and personal property that is the economic equivalent of an extension of credit: operating a credit card business; rendering estate or trust services; receiving, maintaining or otherwise handling deposits; or engaging in any other activity with an economic effect comparable to any of the above activities. Carrying on business activity or maintaining property within West Virginia includes, but is not limited to:   maintaining an office or other place of business in West Virginia; the presence of employees, agents, representatives or independent contractors in West Virginia, if they are conducting business on behalf of the corporation or partnership, regardless of whether the individual or person is residing or regularly stationed in West Virginia;  owning or maintaining real property, tangible personal property, or intangible property that is in West Virginia;  sales of products or services to West Virginia customers who receive the product or service in West Virginia;   Exempt entities. You do not have to file this report if:  during the taxable year for which a report is due, you are registered to engage in business in West Virginia;  you filed a tax return for that taxable year for any taxes administered by the Department;  you are a type of organization expressly exempted from taxation by West Virginia or federal statute or regulation; or  sales of services that are performed outside West Virginia, the benefits of which are consumed in West Virginia; transactions with West Virginia customers that involve intangible property and result in income flowing to the corporation from within West Virginia;  leases of tangible personal property located in West Virginia;  sales and leases of West Virginia real estate; or  any activity described in item 8 on the reverse side if done by a financial organization which (1) obtains or solicits by any means business with 20 or more persons in West Virginia, or (2) has gross receipts of $100,000 or more from sources within West Virginia. The term “financial organization” is defined to include any holding company or regulated financial corporation, or subsidiary thereof, or any corporation which derives more than 50% of its the activities or interests in property you owned in West Virginia consist solely of activities or property expressly exempted from state taxation by West Virginia or federal statute or regulation. Exempt activities. You are not required to file this report if your activities in West Virginia relate solely to your ownership of an interest in the following property:  real estate conduits; mortgage investment  real estate investment trusts;  regulated investment companies;  securitized loans; or  secondary loan market assets from which the interest is attributed to consumer or commercial loans. Secondary loan market assets are loans or other similar payment obligations solicited and entered into by persons independent of and not acting on behalf of the owner. Exempt activities related to the above types of property include contacts with West Virginia reasonably required to:  evaluate and complete the acquisition or disposition of the property;  service the property or collect income from the property; or  acquire or liquidate collateral relating to the property. Due Date You must file Form BAR-0 each year on or before the 15th day of the fourth month after the close of your taxable year. Penalties If you do not file Form BAR-0 when required, you will lose your right under West Virginia law to file a lawsuit, except for lawsuits related to your West Virginia tax liability. You will not be able to use the courts (except for activities or property described under “Exempt activities”) to enforce contracts or to settle lawsuits that arise before the end of the last year for which you fail to file a timely report. However, you may be allowed to pursue any such lawsuits if you file any report due, pay all taxes, interest, and penalties due, or if you provide for them by posting a security bond with the Department. West Virginia and Federal I.D. Numbers The West Virginia I.D. number is the taxpayer’s identification number assigned by the Department. If you do not have a West Virginia I.D. number, apply for one by writing to: West Virginia State Tax Department Taxpayer Services Division P.O. Box 3784 Charleston, WV 25337-3784 You should also fill in your federal I.D. number, but do not use it in place of your West Virginia number. Mail Form BAR-0 to: West Virginia State Tax Department Tax Account Administration Division P.O. Box 1202 Charleston, WV 25324-1202
Extracted from PDF file 2023-west-virginia-form-baro.pdf, last modified December 1969

More about the West Virginia Form BARO Corporate Income Tax TY 2023

A business activity summary reports the facts of company operations.

We last updated the Business Activity Report in February 2024, so this is the latest version of Form BARO, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form BARO 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 BARO from the Department of Revenue in February 2024.

Show Sources >

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 BARO

We have a total of eleven past-year versions of Form BARO 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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