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Schedule ATTC-1
West Virginia
Apprenticeship Training Tax Credits
AT T C - 1ATTC-1 (For periods AFTER January 1, 2015) State Tax
Rev. 1/16 Part A – Businesses employing apprentices Department
Businesses employing apprentices and earning the credit must complete the following: Part A of the Schedule (immediately
below), the Apprentice Detail, and the Pass-Through Allocation Detail (if credit if passed through to owners).
BUSINESS IDENTIFICATION
NAME NUMBER
TAX PERIOD
BEGINNING ENDING
MM DD YYYY MM DD YYYY
NAME OF PERSON TO CONTACT
TAXPAYER CONCERNING THIS RETURN
PREPARER’S
EIN
ADDRESS
———
CITY OR POST OFFICE STATE ZIP CODE DAYTIME TELEPHONE NUMBER
Note: The Apprenticeship Training Tax Credits are only available for tax years beginning on or after January 1, 2008. In order to claim an Apprenticeship
Training Tax Credit, all of the following must be satis fied:
1. Wages were paid to apprentices in the construction trades who are registered with the United States Department of Labor, West Virginia State
O ffice, by the taxpayer in the tax year that an apprentice and taxpayer participate in a quali fied apprenticeship training program;
2. The quali edfi apprenticeship training program is jointly administered by labor and management trustees;
3. The quali edfi apprenticeship training program is administered pursuant to 29 U.S.C. Section 50;
4. The quali edfi apprenticeship training program is certi edfiin accordance with regulations adopted by the United States Bureau of Apprenticeship
and Training; and
5. The quali edfi apprenticeship training program is required to consist of at least 2,000 but not more than 10,000 hours of on the job apprenticeship
training.
If items 1 through 5 have been satis fied, please complete the following:
1. Sum of allowable credit from attached detail pages (Claims without supporting documentation will be denied)....................... 1 .00
2. Corporation Net Income Tax Liability......................................................................................................................................... 2 .00
3. Total of other tax credits claimed against the Corporation Net Income Tax.............................................................................. 3 .00
4. Corporation Net Income Tax liability remaining after application of all other tax credits (if line 3 is greater than line 2 enter
zero, otherwise subtract the amount on line 3 from the amount on line 2 and enter the remainder here)................................ 4 .00
5. Application of the Apprenticeship Training tax Credit to offset Corporation Net Income Tax liability (Enter the lesser of the
amount on line 1 and the amount on line 4 here and on the Corporation Net Income Tax Recap Schedule)........................... 5 .00
6. Sub-total of Apprenticeship Training Tax Credit Remaining (Subtract the amount on line 5 from the amount on line 1 and
enter here)................................................................................................................................................................................. 6 .00
7. If any of the amount on line 6 is to be passed through to members of the business enter the amount here and complete
the Pass-Through Allocation Detail Schedule........................................................................................................................... 7 .00
Under penalties of perjury, I declare that I have examined this credit form (including accompanying schedules and statements) and, to the best of my
knowledge, it is true and complete.
Signature of Taxpayer Title Date
Signature of Preparer other than Taxpayer Title Date
