West Virginia                                                                                    West Virginia 
WV/NIPA-2                                                                                   Neighborhood Investment Program Credit Schedule                                                                   State Tax 
Rev. 1/16                                                                                                 (For periods AFTER January 1, 2015)                                                                 Department
                                                                                                                    Tax ID or
Name
                                                                                                                  Social Security #

                                                                                            Tax Period            To
                                                                                                       MM DD YYYY   MM                                            DD                                      YYYY
Computation of Eligible Credit
1.  a) Project Number WV-NIPA-_____._________.................................................................$
     b) Project Number WV-NIPA-_____._________.................................................................$
     c) Project Number WV-NIPA-_____._________.................................................................$
2.  Amount Carried Forward From Schedule A, Column 3...................................................... $
3.  Total Neighborhood Investment Program Credit (Add Lines 1 and 2)................................ $
4.  Total Allowable Credit (Lesser of Line 3 or $100,000)........................................................ $

                                                                               5.  a)  Total Corporate Net Income Tax.....................................................................$

                                                                                            b)  Credit Limit (50% of Line 5a)..........................................................................$
                                                                               Income Tax
                             Corporate Net                                                  c)  Neighborhood Investment Program Credit (Smaller of Line 5b and 4)...........$

                                                                               6.  a)  Total Fiduciary Income Tax.............................................................................$

                                                                                            b)  Credit Limit (50% of Line 6a)..........................................................................$

                      )                                                                     c)  Remaining NIPA Credit (Line 4 minus Line 5c)...............................................$
                      ES
                      (      Fiduciary                                                      d)  Trust’s or Estate’s Share of Profit or Loss (State as a Decimal).....................$
                                                                               Income Tax
                                                                                            e)  Multiply Line 6c times Line 6d........................................................................ $

                      SINESS                                                                f)  Neighborhood Investment Program Credit (Smaller of Line 6b or Line 6e).....$

                      Bu                                                       7.  a)  Total West Virginia Personal Income Tax (From Form IT-140).......................$

                                                                                            b)  Credit Limit (50% of Line 7a)..........................................................................$
                                                                                            c)  Remaining NIPA Credit: (If Partner, S Corporation Shareholder, or 
                                                                                            Beneficiary, Enter Line 4 Minus Line 5c)........................................................ $
                                                                                            d)  Enter Share or Profit of Loss (State as a Decimal; If Partner, S Corporation 
                                                                                            Shareholder, or Beneficiary, Enter Share of Profit or Loss)............................ $

                                                           Personal Income Tax              e)  Multiply Line 7c times Line 7d........................................................................ $

                                                                                            f)  Neighborhood Investment Program Credit (Smaller of Line 7b or Line 7e).....$

                                                                               8.  a)  Total West Virginia Personal Income Tax (From Form IT-140).......................$

                                                                                            b)  Credit limit (50% of Line 8a)........................................................................... $
                                                                                         Tax
                                                                                            c)  Enter the amount from Line 4......................................................................... $
           INDIVIDuALS
                                           Personal Income                                  d)  Enter the smaller of Line 8b or Line 8c...........................................................$

WV/NIPA-2
                                                                                                                                                                                                              Page 1 of 2
Revised 1/16

                                               Schedule A
                            West Virginia Neighborhood
                            Investment Credit Carryover Spreadsheet
Column 1                    Column 2           Column 3          Column 4           Column 5  Column 6
                                                                 Amount Carried 
                            Beginning Year For Amount of         Forward and Used  Amount Being Used  Remaining Unused 
Project Number              Project Number     Investment Credit Prior to This Year This Year Credit
                                               Carryover
WV-NIPA-                   -
WV-NIPA-                   -
WV-NIPA-                   -
WV-NIPA-                   -
WV-NIPA-                   -
            Total

WV/NIPA-2
                                                                                              Page 2 of 2
Revised 1/16