FORM 
                                                                                                                                    West Virginia 
   BAR-0                      WEST  VIRGINIA  BUSINESS  ACTIVITY  REPORT                                                         State Tax Department
   REV07-2021
                                   (Read the instructions on the back to determine if you must  file this form)
          If you need more space to complete any answers on this form, please print or type your answers on a separate sheet of paper.
                                             SECTION A: BUSINESS IDENTIFICATION 
1  FEIN                                                                    WV TAX ID
                                                                      TAX PERIOD
2  BEGINNING                                                               ENDING
                     MM            DD                     YYYY                                  MM             DD                     YYYY
   NAME OF CORPORATION OR PARTNERSHIP                                      PRINCIPAL OFFICE IN WEST VIRGINIA

   STREET ADDRESS                                                          STREET ADDRESS
3
   CITY                                         STATE    ZIP               CITY                                            STATE    ZIP

                          UNITARY GROUP?    YES        NO        5    HAVE YOU MADE LOANS, OR LEASES OR SALES OF PRODUCTS         YES       NO 
                                                                      AND SERVICES IN WEST VIRGINIA DURING THE TAXABLE YEAR?
4  ARE YOU A MEMBER OF:
                        AFFILIATED GROUP? YES          NO        6                STATE OF COMMERCIAL DOMICILE
   PRINCIPAL TYPES OF                                            8    TOTAL AMOUNT OF WEST VIRGINIA SALES (WHOLESALE OR 
7  BUSINESS, PRODUCTS                                              RETAIL) AND/OR GROSS RECEIPTS ATTRIBUTE TO WEST VIRGINIA. $
   AND SERVICES                                                  9     TOTAL AMOUNT OF EVERYWHERE SALES (WHOLESALE OR 
                                                                                  RETAIL) AND/OR GROSS RECEIPTS.              $
   OFFICES AND OTHER PLACES OF BUSINESS OWNED OR MAINTAINED IN WEST VIRGINIA DURING THE TAXABLE YEAR:
   LOCATIONS (INCLUDE FULL ADDRESS IF DIFFERENT FROM ABOVE)                TYPE OF ACTIVITIES  FOR EACH LOCATION
10

   Number of o  fficers, employees, independent contractors, representatives or other agents with business activity in West Virginia on behalf of your 
11 business. Attach a brief job description for each o  fficer and type of agent and indicate the number of each with any activity in this State regardless 
   of whether they reside or are regularly stationed in West Virginia.
                                             SECTION B: BUSINESS IDENTIFICATION 
Please read instructions on back of this form carefully before completing this section and check all applicable boxes.
Explain all “yes” answers in detail on a separate sheet. You may also be required to answer a West Virginia nexus questionnaire or otherwise provide 
additional information if your explanations do not provide a clear picture of your taxability.
   During the period covered by this report, did the corporation –                                                                             Yes   NO
1  Own, rent, lease or maintain tangible or intangible personal property or real property in West Virginia?                                 1
2  Employ or own any other assets in West Virginia?                                                                                         2
3  Own or consign any merchandise located in West Virginia?                                                                                 3
4  Own assets located in West Virginia that are leased to others?                                                                           4
5  Perform any training, consultation, installation, or repair work in West Virginia?                                                       5
6  Derive income from service performed for other businesses or persons located in West Virginia?                                           6
7  Derive income from any source or activity within West Virginia, including income from activities conducted by independent                7
   contractors, representatives or other agents, or by subsidiaries or a  ffiliated entities?
8  Derive income or other receipts from any  financial transactions in West Virginia, including: loans secured by real or tangible property; 5
   consumer loans; commercial loans and installment obligations; syndication and participation loans; credit card services charges and 
   fees; credit card merchant discount income; performance of  financial or  fiduciary services; travelers checks and money orders; and 
   any other receipts not attributable to another state where the organization is taxable?
9  In any other way carry on business activity or maintain property within West Virginia (as described on back of this form)?               6
                                                         SECTION C: SIGNATURE
By my signature I hereby certify that this report, including any accompanying material, is true, correct and complete to the best of my knowledge and belief.

                     SIGNATURE OF OFFICER OR PARTNER                                          NAME OF OFFICER OR PARTNER (PRINT OR TYPE) 

                                   TITLE                                   DATE                                               TELEPHONE
                                                Mail to: West Virginia State Tax Department
                                                     Tax Account Administration Division
                                                                   P.O. Box 1202
                                                         Charleston, WV 25324-1202

                                           INSTRUCTIONS FOR FORM BAR-0

         Filing Requirements                        gross receipts from one or more of the      Exempt activities related to the above 
                                                    following activities:                       types of property include contacts with 
All corporations and partnerships are 
required to    fi le Form BAR-0, West                     making, acquiring, selling or          West Virginia reasonably required to:
Virginia Business Activity Report, with the              servicing loans or extensions            evaluate and complete the acquisition 
West Virginia State Tax Department if they               of credit; leasing or acting as            or disposition of the property;
carry on any business activity or own or                 an agent, broker or advisor in 
maintain property in West Virginia during                connection with leasing real             service the property or collect income 
the year, unless they are exempt. (See                   and personal property that is              from the property; or
below.) The  filing of this report will not be a          the economic equivalent of an            acquire or liquidate collateral relating 
factor in determining whether your business              extension of credit: operating a           to the property.
is subject to taxation.                                  credit card business; rendering 
                                                         estate or trust services; receiving,                     Due Date
Carrying on business activity or maintaining             maintaining or otherwise handling 
property within West Virginia includes, but              deposits; or engaging in any other     You must  file Form BAR-0 each year on 
is not limited to:                                       activity with an economic e  ectff      or before the 15th day of the fourth month 
                                                         comparable to any of the above         after the close of your taxable year.
  maintaining an o   ceffi or other place of              activities.
   business in West Virginia;                                                                                     Penalties
  the presence of employees, agents,           Exempt entities     .  You do not have to   lefi If you do not  file Form BAR-0 when required, 
   representatives      or     independent      this report if:                                 you will lose your right under West Virginia 
   contractors in West Virginia, if they are                                                    law to   lefia lawsuit, except for lawsuits 
                                                  during the taxable year for which a 
   conducting business on behalf of the                                                         related to your West Virginia tax liability.
                                                    report is due, you are registered to 
   corporation or partnership, regardless 
                                                    engage in business in West Virginia;
   of whether the individual or person                                                          You will not be able to use the courts (except 
   is residing or regularly stationed in          you   ledfi a tax return for that taxable     for activities or property described under 
   West Virginia;                                   year for any taxes administered by the      “Exempt activities”) to enforce contracts or 
                                                    Department;                                 to settle lawsuits that arise before the end 
  owning or maintaining real property,                                                         of the last year for which you fail to   lefia 
   tangible personal property, or intangible      you are a type of organization               timely report.
   property that is in West Virginia;               expressly exempted from taxation 
                                                    by West Virginia or federal statute or 
  sales of products or services to                                                             However, you may be allowed to pursue 
                                                    regulation; or
   West Virginia customers who receive                                                          any such lawsuits if you  file any report due, 
   the product or service in West Virginia;       the activities or interests in property      pay all taxes, interest, and penalties due, or 
                                                    you owned in West Virginia consist          if you provide for them by posting a security 
  sales of services that are performed                                                         bond with the Department.
                                                    solely of activities or property expressly 
   outside West Virginia, the bene  ts fi   of 
                                                    exempted from state taxation by 
   which are consumed in West Virginia;                                                             West Virginia and Federal I.D. 
                                                    West Virginia or federal statute or 
  transactions    with      West      Virginia     regulation.                                                   Numbers
   customers that involve intangible                                                            The West Virginia I.D. number is the 
   property     and     result    in   income   Exempt activities.       You are not required   taxpayer’s identi fication number assigned 
   fl owing to the corporation from within       to  file this report if your activities in       by the Department. If you do not have a 
   West Virginia;                               West Virginia relate solely to your ownership   West Virginia I.D. number, apply for one by 
                                                of an interest in the following property:
  leases of tangible personal property                                                         writing to:
   located in West Virginia;                      real estate mortgage investment                  West Virginia State Tax Department
  sales and leases of West Virginia real           conduits;                                            Taxpayer Services Division
   estate; or                                     real estate investment trusts;                               P.O. Box 3784
                                                                                                       Charleston, WV 25337-3784
  any activity described in item 8 on            regulated investment companies;
   the reverse side if done by a   nancialfi
   organization which (1) obtains or              securitized loans; or                        You should also   llfiin your federal I.D. 
                                                                                                number, but do not use it in place of your 
   solicits by any means business with 20         secondary loan market assets from 
                                                                                                West Virginia number.
   or more persons in West Virginia, or (2)         which the interest is attributed to 
   has gross receipts of $100,000 or more           consumer or commercial loans.
   from sources within West Virginia. The                                                                 Mail Form BAR-0 to:
   term “ financial organization” is de fined     Secondary loan market assets are loans or           West Virginia State Tax Department
   to include any holding company or            other similar payment obligations solicited         Tax Account Administration Division
   regulated    fi nancial corporation, or       and entered into by persons independent of                      P.O. Box 1202
   subsidiary thereof, or any corporation       and not acting on behalf of the owner.                 Charleston, WV 25324-1202
   which derives more than 50% of its