West Virginia 
Schedule BD                                                                                                                                                            State Tax 
CST-200CU                                    Bad Debt Deduction Worksheet                                                                                           Department
Schedule BD must list all sales deducted as bad debt on Schedule D, Part 1, Line 5. Provide copies of all invoices listed. A CD-ROM or     Account #
other portable electronic media containing a Microsoft Excel Spreadsheet is required for all schedules exceeding 25 lines.                 Period Ending
             (A) (B)          (C)            (D)           (E)                                                                         (F)              (G)         (H)
Customer Name    Invoice Date Invoice Number Description   Pre-Tax Sale                                                    WV State Sales           Municipal Sales Municipality Name
                                                           Amount                                                                      Tax              Tax

                                                 ToTals: $                                                                 $               $

Orig. 03/2016
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