WV/SEV-401W
                     Annual Waste Coal Severance Tax Return Instructions

ImpoRTAnT InfoRmATIon: The Tax Department will deny claims for refund or credit if AnY 
part of the required information is not provided with the SEV-401W.

                                      REquIRED InfoRmATIon
           1.  Current seV-401W Form
           2.  Credit schedules (Schedules must be attached to the return. Claims for credit 
                     without schedules attached to the return in myTaxes will be disallowed.)
           3.  power of attorney (as needed)
           4.  sign and date

                     SChEDulE E                               line 8  Overpayment amounts: Line 6 minus line 5. if line 
                                                                     5 is greater than line 6, enter 0.
This schedule must be completed by all producers. all 
tonnage must be reported along with the county in which       line 9  enter the amount of line 8 to be credited to next 
waste coal was produced from refuse, gob piles, slurry               year’s tax.
ponds, pond fines, or other sources.
                                                              line 10 enter the amount of line 8 to be refunded (line 8 
name of County of production                                         minus line 9).

enter and review all the county/counties in which the waste                      SChEDulE TC
coal was located when it was produced.
                                                              line 1  enter the amount of credit: $500 per year or $41.67 
County fIpS Code                                                     per month engaged in the business in West Virginia. 
                                                                     Only one annual exemption may be claimed by 
enter the county Fips code from the key. please insure the           each business entity.
county code printed on your return is where the waste coal 
was actually produced. all counties must be reported.         line 2  enter the amount of the Credit for Coal Loading 
                                                                     Facilities. Schedule Cl must be attached.
Waste coal produced this year
                                                              line 3  total Credit: sum of lines 1 and 2. enter this amount 
enter the total tons produced for the taxable year. Round all        on line 4 on page 1 of the report.
tons to the nearest whole ton. Do not include decimal 
points or fractions.                                                             SChEDulE D

           TAx CompuTATIonS                                   Subsidiaries Reported

line 1  enter the total gross value of waste coal that was  enter the Fein and name of the subsidiaries reported.
      recovered and processed during the taxable year.
                                                                      oThER InfoRmATIon
line 2 rate
                                                              $500 Annual Exemption
line 3  tax Due before credits: multiply line 1 by line 2.
                                                              this exemption is allowed only for the period you were 
line 4  total Credits: enter the total credits from line 3 of  actually in business. the fact that the exemption may exceed 
      schedule tC.                                            the adjusted tax does not result in a refund. a refund is the 
                                                              result of excessive actual tax paid. Only the exemption, 
line 5  net amount of tax: Line 3 minus line 4. if line 4 is  not to exceed $500.00 per year may be claimed by each 
      greater than line 3, enter 0.                           business entity even though you may operate at more than 
                                                              one location or file more than one type of Severance Tax 
line 6  enter total payments made for the period covered 
                                                              return.
      by this return and any credit from prior years’ 
      overpayment.                                            Example: the exemption per month is $41.67 and per day 
                                                              $1.37. if you were in business July 27 through December 
line 7  Balance of tax due: Line 5 minus line 6.
                                                              31, 2007, your exemption is $215.00 ($41.67 x 5 months = 
West Virginia state tax Department
WV/seV-401W instructions — rev. 3/17                                                                   page 1 of 2

$208.35 and $1.37 x 5 days = $6.85, rounded to the nearest  coal loading facility which was located in the state on april 
dollar).                                                      1, 1983. the facility is to be used solely for the purpose 
                                                              of transferring coal from a coal processing or preparation 
Credit for Coal loading facilities (11-13E)                   facility, or from a coal storage facility, or both, or from any 
                                                              means of transportation used to move coal, including such 
this credit is available to taxpayers subject to severance 
                                                              land as is directly associated with and solely used for the coal 
tax. the credit for Business Franchise tax applies to tax 
                                                              loading facility. the coal loading facility credit attributable to 
years prior to January 1, 2015. the credit is based on 
                                                              investments made on or after March 1, 1985 is limited to fifty 
purchases of real personal property or a combination 
                                                              percent (50%) of the gross tax payable for severance tax 
thereof, for the purpose of building or constructing a new or 
                                                              and Business Franchise tax.
expanded coal loading facility or who revitalized an existing 

West Virginia state tax Department
WV/seV-401W instructions — rev. 3/17                                                     page 2 of 2