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West Virginia Free Printable  for 2024 West Virginia West Virginia Military Incentives Credit

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West Virginia Military Incentives Credit
Schedule J

West Virginia Military Incentives Credit Schedule J Rev. 09-12 West Virginia State Tax Department Tax Year Ending Name(s) shown on tax return Your social security number Employer Name Tax Identification Number (1) Veteran’s or Member’s Name & Social Security Number Name (Last, First, MI) a ________________________ SSN ____________________ Name (Last, First, MI) b ________________________ SSN ____________________ Name (Last, First, MI) c ________________________ SSN ____________________ Name (Last, First, MI) d ________________________ SSN ____________________ Name (Last, First, MI) e ________________________ SSN ____________________ (2) Category – Check one (if disabled check box and enter percent of disability.) □ Disabled □ Disadvantaged □ National Guard □ Reserves __% □ Disabled □ Disadvantaged □ National Guard □ Reserves __% □ Disabled □ Disadvantaged □ National Guard □ Reserves __% □ Disabled □ Disadvantaged □ National Guard □ Reserves __% □ Disabled □ Disadvantaged □ National Guard □ Reserves __% (3) Period of Employment during tax year. 30% Beg. _____________ 25% End _____________ (4) Wages Paid (5) Credit $ _____________ $ _____________ $ _____________ $ _____________ $ _____________ $ _____________ $ _____________ $ _____________ $ _____________ $ _____________ 25% 30% Beg. _____________ 25% End _____________ 25% 30% Beg. _____________ 25% End _____________ 25% 30% Beg. _____________ 25% End _____________ 25% 30% Beg. _____________ 25% End _____________ 25% Total of column 5a through 5e....................................................... Carry this total over to the appropriate line on your Personal Income Tax Form (IT-140) or Summary Schedule TC of the West Virginia Corporation Net Income Tax Return (CNF-120). Schedule J West Virginia Military Incentive Credit Information & Instructions The purpose of the West Virginia Military Incentive Credit (formerly called the Veterans Employment Credit) is to encourage the employment of veterans and members of the guard and reserve forces in the private sector. This would be accomplished by providing tax credits to qualified employers providing employment to economically disadvantaged veterans, disabled veterans and unemployed members of the West Virginia National Guard and United States Reserve forces. ELIGIBLE TAXPAYERS Eligibility for the Military Incentive Credit is limited to employers hiring individuals certified as eligible by the West Virginia Division of Employment Security. The credit typically applies if the eligible individual is employed for a continuous period of one year or more. Certain other restrictions and limitations also apply. Tax credits will not be available to employers for any individual employed for less than one year of continuous employment. However, if the individual voluntarily leaves employment with the employer; the individual becomes totally disabled and unable to continue his employment; or the individual is terminated for good cause shown, the employer shall be entitled to a partial tax credit in a proportional amount corresponding to the ratio of the time period during which the veteran was actually employed. The tax credit is not available for the employment of any individual who displaces a person already employed or for the employment of any individual for whom the employer is receiving job training payments from either the federal or state government. AMOUNT OF CREDIT For economically disadvantaged veterans hired, the credit available to the employer is 30% of the first $5,000.00 in wages or compensation actually paid the employee. For disabled veterans, the credit is the percentage of disability multiplied by the first $5,000.00 in wages or compensation actually paid the employee. For members of the West Virginia National Guard and United States Reserve forces, the credit is 25% of the first $5,000.00 in wages or compensation actually paid the employee. Classification Disadvantaged Veteran Disabled Veteran National Guard or Reserve Percentage x Wage Base 30% x $5,000.00 =$1,500.00 = Credit Disability Percentage x $5,000.00 =$0.00 - $5,000.00 25% x $5,000.00 =$1,250.00 DEFINITIONS OF QUALIFIED EMPLOYEES An “Economically Disadvantaged” veteran means a person who: 1. Receives, or is a member of a family which receives, cash welfare payments under a federal, state or local welfare program; 2. Has been certified as eligible by the West Virginia Department of Employment Security and has been employed for a continuous period of one year; 3. Has, or is a member of a family which has, received a total family income for the six months prior to application which, in relation to family size, was not in excess of the high of: a. The poverty level determined in accordance with criteria established by the federal office of management and budget; or b. Seventy percent of the lower living standard income; or c. Is receiving food stamps pursuant to the food stamp act of 1977; or Rev. 09-12 West Virginia Military Incentive Credit 1 d. Is a foster child on behalf of whom local government payments are made; or e. Is an adult handicapped individual whose own income meets the requirements of subdivisions 1 and 2 of this subsection, but who is a member of a family whose income does not meet such requirements. “Korean conflict” veteran means a person who served in the armed services of the United States at least one day during the period of time beginning on the twenty-seventh day of June, one thousand nine hundred fifty, and extending through the thirty-first day of January, one thousand nine hundred fifty five. “Vietnam era veteran” means a person who served in the armed services of the United States at least one day during the period of time beginning the fifth day of August. one thousand nine hundred sixty-four. and extending through the seventh day of may. one thousand nine hundred seventy-five. “National Guard member” means a member of any component of the West Virginia National Guard. “Reserve member” means a member of any component of the reserve forces of the United States. If you desire additional information about the “Military Incentive Program Act of 1991”, you must contact your local Job Service Office or the West Virginia Employment Services Division, 112 California Avenue, Charleston, WV 25305 (304) 558-7849. INSTRUCTIONS Enter the name(s) and Identification number shown on you r West Virginia State Personal Income Tax return or that shown on the West Virginia Corporation Net Income Tax return. Colu Enter the employer name and Identification number as it appears on the “Employer Certification” issued by the West Virginia Department of Employment Security. mn 1 umn Enter the Veteran’s or member’s last name, first name then middle initial on the first line. Enter his or her social security number (SSN) on the second line. Colu Col Check the appropriate box. If the veteran or member is disabled, enter the percentage of compensation for service connected disability as determined by the Veteran’s Administration of the United States. If the veteran or member is disadvantaged. the legislated thirty percent (30%) limitation has been preprinted. See introduction for definition of “Economically Disadvantaged Veteran”. If member of the National Guard or Reserves, the legislated twenty-five percent (25%) limitation has been preprinted. 2 mn Colu Colu Enter the Beginning and Ending date of employment during your taxable year for each veteran or member. If the period of employment for a veteran or member is less than one year. then the allowable credit must be prorated as described in the “Column 5” instructions. 3 mn 4 mn Enter the total amount of wages or compensation paid to the veteran or member during the taxable year or $5,000.00, WHICHEVER IS LESS. Enter the amount of allowable credit for each qualified veteran or member you have employed for the entire taxable year computed by multiplying the amount shown in column 4 by the applicable percentage shown in column 2. If the period of employment is not for the entire taxable year you must also prorate the calculated credit according to the ratio of the employment dates shown in Column 3 to a full one-year period. In other words, if the period of employment was August 1, to December 31 of the taxable year the calculated credit must be multiplied by 5/12. 5 The maximum credit for each veteran or member is limited to the smallest of either the calculation just described for a partial year of employment or $5,000.00 for a 100 percent “Disabled” veteran or member. Add lines (a) through (e) of Column 5 and enter the total in the appropriate space. Carry this total over to the appropriate line on your Personal Income Tax Form (IT-140) or CNF-120TC of the West Virginia Corporation Net Income Tax Return. Rev. 09-12 West Virginia Military Incentive Credit 2
Extracted from PDF file 2023-west-virginia-schedule-j.pdf, last modified December 1969

More about the West Virginia Schedule J Corporate Income Tax Tax Credit TY 2023

We last updated the West Virginia Military Incentives Credit in February 2024, so this is the latest version of Schedule J, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule J 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 Schedule J from the Department of Revenue in February 2024.

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Schedule J 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 Schedule J

We have a total of ten past-year versions of Schedule J 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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