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PTE-100TC W
6 Form PTE-100 SUMMARY OF TAX CREDITS 6
2023
7 ENTITY NAME FEIN 7
8 8
9 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 9
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
10 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 10
11 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. 11
12 TAX CREDITS CREDIT CALCULATED ON APPROPRIATE AVAILABLE TAX CREDIT FOR CURRENT 12
13 THE TOTAL AMOUNT OF CREDIT CANNOT EXCEED THE TAX SCHEDULE YEAR 13
14 LIABILITY FOR THAT TAX 14
15 1. Economic Opportunity Tax Credit 15
16 (§11-13Q) Schedule EOTC-1and EOTC-A .................................. 1 .00 .00 16
17 2. High Technology Manufacturing Business 17
18 (§11-13Q-10a) Schedule EOTC-HTM .......................................... 2 .00 .00 18
19 3. Environmental Agricultural Equipment Tax Credit 19
20 (§11-13k) Form AG-1 ................................................................... 3 .00 .00 20
21 4. West Virginia Neighborhood Investment Program Credit 21
22 (§11-13J) Form NIPA-2 ................................................................. 4 .00 .00 22
23 5. Apprentice Training Tax Credit 23
24 (§11-13w) Schedule ATTC-1......................................................... 5 .00 .00 24
25 6. Alternative Fuel Tax Credit 25
26 (§11-6d) Schedule AFTC-1............................................................ 6 .00 .00 26
27 7. Historic Rehabilitated Buildings Investment Credit 27
28 (§11-24-23a) Schedule RBIC and RBIC-A ................................... 7 .00 .00 28
29 8. West Virginia Military Incentive Credit 29
30 (§11-24-12) Schedule J................................................................. 8 .00 .00 30
31 9. Farm to Food Bank Tax Credit 31
32 (§11-13DD) Department of Agriculture Certificate ..................... 9 .00 .00 32
33 33
10. Post-Coal Mine Site Business Credit
34 (§11-28) Schedule PCM-1 ............................................................ 10 .00 .00 34
35 35
11. Downstream Natural Gas Manufacturing Investment Credit
36 (11-13GG) Schedule DNG-1 ........................................................ 11 .00 .00 36
37 12. Natural Gas Liquids 37
38 (§11-13HH) Schedule NGL-1 ....................................................... 12 .00 .00 38
39 39
13. Donation or Sale of Vehicle to Charitable Organizations
40 (§11-13FF) Schedule DSV-1 ........................................................ 13 .00 .00 40
41 41
14. Small Arms And Ammunition Manufacturers Credit
42 (§11-13KK) Schedule SAAM-1 ...................................................... 14 .00 .00 42
43 15. WV Jumpstart Savings Program Credit for Employer contribution 43
44 (§11-24-10a) Schedule JSP-1 ....................................................... 15 .00 .00 44
45 45
16. Capital Investment in Child-Care Property Tax Credit
46 (§11-21-97) Schedule CIP ............................................................ 16 .00 .00 46
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17. Operating Costs of Child-Care PropertyTax Credit
48 (§11-21-97) Schedule OCF ........................................................... 17 .00 .00 48
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18. Industrial Advancement Act Credit
50 (§11-13LL-1) ................................................................................. 18 .00 .00 50
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19. West Virginia Film Industry Investment Tax Credit
52 (§11-13X) FIIA-TCS ...................................................................... 19 .00 .00 52
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20. Build WV Property Value Adjustment Tax Credit
54 (§5B-2L) PVA-2 ............................................................................ 20 .00 .00 54
55 21. TOTAL CREDITS 55
56 add the credits above ................................................................... 21 .00 .00 56
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*B54202306W*
63 B54202306W 63
67891011121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859606162636465666768697071 727374757677787980