RECAP B
Both thisFormsummaryIT-140form and the appropriate creditTAXcalculationCREDITschedule(s)RECAPor form(s) mustSCHEDULEbe enclosed with your return to claim a tax credit.2022 Information for these tax 
credits may be obtained by visiting our website at tax.wv.gov or by calling the Taxpayer Services Division at 1-800-982-8297. 
See additional instructions on page 33. 
                                                            WEST VIRGINIA TAX CREDIT RECAP 
                                       TAX CREDIT                                                                         SCHEDULE                  APPLICABLE CREDIT
1. Credit for Income Tax paid to another state(s)
     (§11-21-20)......................................................................................................        E                  1                                          .00
                                                                                                                          **You cannot claim for taxes paid to KY, MD, OH, PA or VA for 
** For what states?                                                                                                           withholdings from wages and salaries.
2. Family Tax Credit (see page 6)
     (§11-21-22)......................................................................................................    FTC-1                  2                                          .00
3. General Economic Opportunity Tax Credit
     (§11-13Q)........................................................................................................    EOTC-PIT               3                                          .00
4. High Technology Manufacturing Business
     (§11-13Q-10a)................................................................................................        EOTC-HTM               4                                          .00
5. WV Environmental Agricultural Equipment Credit
     (§11-13K).........................................................................................................       AG-1               5                                          .00
6. WV Military Incentive Credit
     (§11-24-12).....................................................................................................         J                  6                                          .00
7. Neighborhood Investment Program Credit
     (§11-13J)........................................................................................................    NIPA-2                 7                                          .00
8. Historic Rehabilitated Buildings Investment Credit
     (§11-24-23a)....................................................................................................     RBIC                   8                                          .00
9. Quali  edfiResidential Rehabilitated Buildings Investment Credit
     (§11-24-23a).....................................................................................................    RBIC-A                 9                                          .00
10. Apprenticeship Training Tax Credit
     (§11-13W).......................................................................................................     ATTC-1          10                                                .00
11. Alternative-Fuel Tax Credit
     (§11-6D)...........................................................................................................  AFTC-1          11                                                .00
12. Conceal Carry Gun Permit Credit
     (§61-7-4).........................................................................................................   CCGP-1          12                                                .00
13. Farm to Food Bank Tax Credit
     (§11-13DD).....................................................................................................                      13                                                .00
14. Downstream Natural Gas Manufacturing Investment Tax Credit
     (§11-13GG)......................................................................................................     DNG- 2          14                                                .00
15. Post Coal Mine Site Business Credit
     (§11-28)............................................................................................................ PCM-2           15                                                .00
16. Natural Gas Liquids
     (§11-13HH).....................................................................................................      NGL-2           16                                                .00
17. Donation or Sale of Vehicle to Quali fied Charitable Organizations
     (§11-13FF)......................................................................................................     DSV-1           17                                                .00
18. Small Arms And Ammunition Manufacturers Credit 
     (§11-13KK).....................................................................................................      SAAM-1          18                                                .00
19. West Virginia Jumpstart Savings Program Credit (Employer Use Only)
     (§11-24-10a)...................................................................................................      JSP- 1          19                                                .00
20. Capital Investment in Child-Care Property Tax Credit
     (§11-21-97)......................................................................................................        CIP         20                                                .00
21. Operating Costs of Child Care Property Tax Credit
     (§11-21-97)...................................................................................................           OCF         21                                                .00

22.  Industrial Advancement Act Tax Credit ..........................................................                                     22                                                .00

23. TOTAL NON REFUNDABLE CREDITS — add all recap lines above. Enter on IT-140 line 9 .............                                        23                                                .00

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