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PTE-100TC W SUMMARY OF TAX CREDITS
Form PTE-100
2022
ENTITY NAME FEIN
This form is to be used by S Corporations and Partnerships to summarize the tax credits that are allocable to their
shareholders/partners. Both this summary form and the appropriate credit calculation schedule(s) or form(s) must be
attached to your return in order to claim a tax credit. The S Corporation or Partnership must complete an allocation
schedule for each tax credit claimed. These allocations will be reported on their K-1 or K-1C. If you are claiming the
Neighborhood Investment Program Credit you are no longer required to enclose the WV NIPA-2 credit schedule
with your return. You must maintain the schedule in your files.
TAX CREDITS CREDIT CALCULATED ON APPROPRIATE AVAILABLE TAX CREDIT FOR CURRENT
THE TOTAL AMOUNT OF CREDIT CANNOT EXCEED THE TAX SCHEDULE YEAR
LIABILITY FOR THAT TAX
1. Economic Opportunity Tax Credit
(§11-13Q) Schedule EOTC-1and EOTC-A .................................. 1 .00 .00
2. High Technology Manufacturing Business
(§11-13Q-10a) Schedule EOTC-HTM .......................................... 2 .00 .00
3. Environmental Agricultural Equipment Tax Credit
(§11-13k) Form AG-1 ................................................................... 3 .00 .00
4. West Virginia Neighborhood Investment Program Credit
(§11-13J) Form NIPA-2 ................................................................. 4 .00 .00
5. Apprentice Training Tax Credit
(§11-13w) Schedule ATTC-1......................................................... 5 .00 .00
6. Alternative Fuel Tax Credit
(§11-6d) Schedule AFTC-1............................................................ 6 .00 .00
7. Historic Rehabilitated Buildings Investment Credit
(§11-24-23a) Schedule RBIC and RBIC-A ................................... 7 .00 .00
8. West Virginia Military Incentive Credit
(§11-24-12) Schedule J................................................................. 8 .00 .00
9. Farm to Food Bank Tax Credit
(§11-13DD)Department of Agriculture Certi ficate..................... 9 .00 .00
10. Post-Coal Mine Site Business Credit
(§11-28) Schedule PCM-1 ............................................................ 10 .00 .00
11. Downstream Natural Gas Manufacturing Investment Credit
(11-13GG) Schedule DNG-1 ........................................................ 11 .00 .00
12. Natural Gas Liquids
(§11-13HH) Schedule NGL-1 ....................................................... 12 .00 .00
13. Donation or Sale of Vehicle to Charitable Organizations
(§11-13FF) Schedule DSV-1 ........................................................ 13 .00 .00
14. Small Arms And Ammunition Manufacturers Credit
(§11-13KK) Schedule SAAM-1 ...................................................... 14 .00 .00
15. WV Jumpstart Savings Program Credit for Employer contribution
(§11-24-10a) Schedule JSP-1 ....................................................... 15 .00 .00
16. Capital Investment in Child-Care Property Tax Credit
(§11-21-97) Schedule CIP ............................................................ 16 .00 .00
17. Operating Costs of Child-Care PropertyTax Credit
(§11-21-97) Schedule OCF ........................................................... 17 .00 .00
18. Industrial Advancement Act Credit
(§11-13LL-1) ................................................................................. 18 .00 .00
19. TOTAL CREDITS
add the credits above ................................................................... 19 .00 .00
*B54202206W*
B54202206W