SCHEDULE 
                                           WEST VIRGINIA CREDIT FOR                                                                                            West Virginia  
   OCF                  OPERATING COSTS OF CHILD-CARE FACILITY                                                                                                 Tax Division
   REV09/2022
                                               (FOR PERIODS ON OR AFTER JULY 1, 2022)
                     YOU MUST ATTACH THIS SCHEDULE TO YOUR WEST VIRGINIA INCOME TAX RETURN FOR EVERY YEAR YOU CLAIM THE CREDIT.
                                           SECTION A: BUSINESS IDENTIFICATION 
1  FEIN                                                                     WV TAX ID
                                                             TAX PERIOD
2  BEGINNING                                                                ENDING
                     MM         DD             YYYY                                           MM           DD                                                  YYYY
   BUSINESS NAME (IF THIS IS A TRANSFERRED OR PURCHASED CREDIT, INSERT NAME OF BUSINESS WHICH EARNED CREDIT)
3
   TAXPAYER NAME 
4
   ADDRESS

5  CITY                                                                              STATE                    ZIP

                                SECTION B: CALCULATION OF AVAILABLE CREDIT
   A. SALARIES AND WAGES
   B. SUPPLIES
   C. UTILITIES
6
   D. OTHER          (PROVIDE DESCRIPTION)
   E. REIMBURSED EXPENSES (SUBSIDIES/GRANTS/OUTSIDE FUNDING)
   F. TOTAL COST OF OPERATION (SUM A THROUGH D. SUBTRACT E. )
7  A. COST OF OPERATION PAID  BY EMPLOYEES WHO HAVE CHILDREN AT THE CHILD-CARE FACILITY (FROM SECTION C) 
   B. COST OF OPERATION PAID  BY NON-EMPLOYEES WHO HAVE CHILDREN AT THE CHILD-CARE FACILITY
8  COST OF OPERATION INCURRED TO THE EMPLOYER (LINE 6F MINUS LINE 7A AND 7B)
9  TAX CREDIT FOR  OPERATING COSTS OF CHILD-CARE FACILITY (50% OF LINE 8)
10 ENTER THE AMOUNT OF CREDIT FROM LINE 9 BEING CLAIMED THIS YEAR.
   IF THIS IS A TRANSFERRED OR PURCHASED CREDIT, INSERT THE AMOUNT OF TRANSFERRED CREDIT. 
11 PRIOR YEAR CREDITS                        A                              B                            C                                                         D
   REFERENCE         TAX PERIOD            AMOUNT OF CREDIT  ANY TAX CREDIT UTILIZED IN       AMOUNT OF TAX CREDIT  AMOUNT OF TAX CREDIT 
   PERIOD            ENDING                ACQUIRED IN PRIOR      PRIOR TAXABLE YEARS      CARRIED OVER FROM PRIOR  UTILIZED IN THE CURRENT 
   (# of years prior                       TAXABLE YEARS                                               YEARS                                                   TAXABLE YEAR
   to current tax                                                                                                   (Substract B and C from A)
   period)
        5
        4
        3
        2
        1
   E. TOTAL PRIOR YEAR CREDITS UTILIZED IN THE CURRENT TAXABLE YEAR (SUM OF COLUMN D)
12 AMOUNT OF TAX CREDIT TO BE CLAIMED THIS YEAR. (LINE 10 PLUS LINE 11E) MAY NOT EXCEED TOTAL TAX DUE. 
                                                             SIGNATURE
                     Under penalties of perjury, I declare that I have examined this credit claim form and to the best of my knowledge it is true and complete.

                     SIGNATURE OF TAXPAYER                   NAME OF TAXPAYER (PRINT OR TYPE)                 TITLE                                            DATE

   SIGNATURE OF PREPARER OTHER THAN TAXPAYER                                         ADDRESS                                                                   DATE

                        PERSON TO CONTACT CONCERNING THIS RETURN                                                    TELEPHONE
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  SCHEDULE OCF (continued) 

                                   SECTION C: ADDITIONAL INFORMATION
                                   COMPLETE THIS SCHEDULE FOR EACH CHILD CARE FACILITY. 
  ONLY TO BE COMPLETED BY THE ENTITY WHO GENERATED THE CREDIT. THIS MUST BE INCLUDED WITH THE SCHEDULE OCF FOR CREDIT TO BE GRANTED. 
PASS THROUGH SHAREHOLDERS DO NOT COMPLETE SECTION C. SHARHOLDERS WILL NEED TO USE PAGE 1 WITH A K-1 FROM THE ENTITY WHO GENERATED THE CREDIT.
  MAKE A COPY OF THIS SCHEDULE IF YOU COVER OPERATING COSTS FOR MORE THAN 25 EMPLOYEES OR COVER OPERATING COSTS FOR MORE THAN ONE FACILITY
  CHILD CARE FACILITY NAME                                                                                 FEIN

  ADDRESS

  CITY                                                                                      STATE          ZIP

  COMPUTATION OF EMPLOYEES’ CHILDREN TO TOTAL ENROLLMENT 
                           JAN FEB MAR APR        MAY         JUN  JUL AUG SEP          OCT NOV      DEC   MONTHLY AVERAGE
       NUMBER OF  
  EMPLOYEES’ CHILDREN
  TOTAL ENROLLMENT
                                   DIVIDE AVERAGE NUMBER OF EMPLOYEE’S CHILDREN BY AVERAGE TOTAL ENROLLMENT
  EMPLOYEE SSN                 EMPLOYEE LAST NAME             EMPLOYEE FIRST NAME       NUMBER OF CHILDREN AMOUNT OF OPERATING 
                                                                                            ENROLLED       COSTS COVERED BY 
                                                                                                               EMPLOYEE
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

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                               Schedule OCF
        WEST VIRGINIA CREDIT FOR OPERATING COSTS OF CHILD-CARE FACILITY 
                                              INSTRUCTIONS 

                               GENERAL INFORMATION
A tax credit against the tax imposed for operating costs shall be granted to an employer who provides or sponsors child care 
for employees. The amount of the tax credit shall be equal to 50 percent of the cost of operation to the employer less any 
amounts paid for by employees during a taxable year. 

                               INSTRUCTIONS FOR SCHEDULE OCF
Note:    In order to be approved for the Capital Investment Property (CIP) for child care facilities credit, you must 
        file a tax return.  If you are a nonprofit, you will need to submit a zero tax return. In addition, you will need 
        to submit the forms and support requested below with the tax return.  All supporting documentation must 
        be attached or the credit will be denied. 
Complete business identification section, including business name, address, tax year, federal identification number and 
North American Industry Classification System (NAICS) code in lines 1 through 5.
Line 6  Enter the cost of operation of the child care facility during the taxable year.
Line 7  A. Enter amounts paid for by employees during a taxable year
        B. Enter amounts paid for by non employees who have children in the child-care facility during a taxable year
Line 8  Substract lines 7A and 7B from line 6F
Line 9  Multiply line 8 by 50% 
Line 10  Enter the amount of line 9 being claimed this year. 
Line 11  Enter the information about prior year credits including: 
        •   The Tax Period Ending for that year. This should be formatted MM DD YYYY
        •   A) The amount of credit acquired in prior taxable years 
        •   B) Any tax credit utilized by the taxpayer in prior taxable years
        •   C) The amount of tax credit carried over from prior years
        •   D) The amount of tax credit utilized by the taxpayer in the current taxable year
        •   E) Sum of Column D
Line 12  Line 10 plus line 11E
Section C This must be completed by the entity that generated the credit in order to claim the credit.  If Section C is not 
        completed in full and submitted by the entity that generated the credit with page one, the credit will be denied. 
        Passthough shareholders, partners, members,  or beneficiaries should complete page 1 and include the K-1 from 
        the credit generating entity instead of the Section C page. The credit for Pass through share holders will be denied 
        if the entity generating the credit has not filed Sections A, B, and C with their WV PTE-100. 

                                              SALE OF CREDIT
Credits cannot be sold prior to the establishment and approval of the credit by the WV Tax Division. Once the credit is 
approved and an amount is established, you will receive a certified letter from the WV Tax Division listing the amount of 
the approved credit and the amount that can be taken annually. 
If you choose to sell the credit, you must complete the SALE/TRANSFER/ASSIGNMENT OF CREDIT form for each entity 
purchasing the credit. Note: WV Tax Division does not approve the sale of the credit. We only verify that the credit 
sold is available when the new owner of the credit files their tax return.  

Revised 03/2024

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