Rev. 09-12
Schedule
                                         West Virginia                                              West Virginia 
                                                                                                    State Tax 
                                                                                                    Department
  J                        Military Incentives Credit

                           Tax Year
                           Ending
Name(s) shown on tax return
Your social security number
Employer Name
Tax Identification Number

  (1)                                (2)                 (3)                        (4)             (5)
Veteran’s or Member’s      Category – Check one          Period of                  Wages Paid      Credit
Name & Social Security     (if disabled check box and    Employment during 
  Number                   enter percent of disability.) tax year.
  Name (Last, First, MI)                    __%
                           □ Disabled
a ________________________ □ Disadvantaged  30%          Beg. _____________
                                                                                    $ _____________ $ _____________
                           □ National Guard 25%          End _____________
  SSN ____________________ □ Reserves       25%

  Name (Last, First, MI)                    __%
                           □ Disabled
b ________________________ □ Disadvantaged  30%          Beg. _____________
                                                                                    $ _____________ $ _____________
                           □ National Guard 25%          End _____________
  SSN ____________________ □ Reserves       25%

  Name (Last, First, MI)                    __%
                           □ Disabled
c ________________________ □ Disadvantaged  30%          Beg. _____________
                                                                                    $ _____________ $ _____________
                           □ National Guard 25%          End _____________
  SSN ____________________ □ Reserves       25%

  Name (Last, First, MI)                    __%
                           □ Disabled
d ________________________ □ Disadvantaged  30%          Beg. _____________
                                                                                    $ _____________ $ _____________
                           □ National Guard 25%          End _____________
  SSN ____________________ □ Reserves       25%

  Name (Last, First, MI)                    __%
                           □ Disabled
e ________________________ □ Disadvantaged  30%          Beg. _____________
                                                                                    $ _____________ $ _____________
                           □ National Guard 25%          End _____________
  SSN ____________________ □ Reserves       25%

Total of column 5a through 5e.......................................................

Carry this total over to the appropriate line on your Personal Income Tax Form (IT-140) or Summary 
Schedule TC of the West Virginia Corporation Net Income Tax Return (CNF-120).

                                     Schedule J

                      West Virginia Military Incentive Credit
                                 InformatIon & InstructIons

The purpose of the  West  Virginia Military Incentive Credit (formerly called the  Veterans Employment Credit) is to 
encourage the employment of veterans and members of the guard and reserve forces in the private sector. This would be 
accomplished by providing tax credits to qualified employers providing employment to economically disadvantaged veterans, 
disabled veterans and unemployed members of the West Virginia National Guard and United States Reserve forces. 

ELIGIBLE TAXPAYERS 
Eligibility for the Military Incentive Credit is limited to employers hiring individuals certified as eligible by the West 
Virginia Division of Employment Security. The credit typically applies if the eligible individual is employed for a continuous 
period of one year or more. Certain other restrictions and limitations also apply. 

Tax credits will not be available to employers for any individual employed for less than one year of continuous employment. 
However, if the individual voluntarily leaves employment with the employer; the individual becomes totally disabled and 
unable to continue his employment; or the individual is terminated for good cause shown, the employer shall be entitled 
to a partial tax credit in a proportional amount corresponding to the ratio of the time period during which the veteran was 
actually employed. 

The tax credit is not available for the employment of any individual who displaces a person already employed or for the 
employment of any individual for whom the employer is receiving job training payments from either the federal or state 
government. 

AMOUNT OF CREDIT 
For economically disadvantaged veterans hired, the credit available to the employer is 30% of the first $5,000.00 in wages or 
compensation actually paid the employee. For disabled veterans, the credit is the percentage of disability multiplied by the 
first $5,000.00 in wages or compensation actually paid the employee. For members of the West Virginia National Guard and 
United States Reserve forces, the credit is 25% of the first $5,000.00 in wages or compensation actually paid the employee. 

Classification            Percentage            x                       Wage Base            = Credit 
Disadvantaged Veteran            30%            x                                  $5,000.00 =$1,500.00
Disabled Veteran          Disability Percentage x                                  $5,000.00 =$0.00 - $5,000.00
National Guard or Reserve        25%            x                                  $5,000.00 =$1,250.00

DEFINITIONS OF QUALIFIED EMPLOYEES 
An “Economically Disadvantaged” veteran means a person who: 

1.  Receives, or is a member of a family which receives, cash welfare payments under a federal, state or local welfare 
program; 
2.  Has been certified as eligible by the West Virginia Department of Employment Security and has been employed for 
a continuous period of one year; 
3.  Has, or is a member of a family which has, received a total family income for the six months prior to application which, 
in relation to family size, was not in excess of the high of: 
a.  The poverty level determined in accordance with criteria established by the federal office of management and 
           budget; or 
b.  Seventy percent of the lower living standard income; or 
c.  Is receiving food stamps pursuant to the food stamp act of 1977; or 
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Rev. 09-12                West Virginia Military Incentive Credit

     d.  Is a foster child on behalf of whom local government payments are made; or 
     e.  Is an adult handicapped individual whose own income meets the requirements of subdivisions 1 and 2 of this 
            subsection, but who is a member of a family whose income does not meet such requirements. 
“Korean conflict” veteran means a person who served in the armed services of the United States at least one day during the 
period of time beginning on the twenty-seventh day of June, one thousand nine hundred fifty, and extending through the 
thirty-first day of January, one thousand nine hundred fifty five. 

“Vietnam era veteran” means a person who served in the armed services of the United States at least one day during the 
period of time beginning the fifth day of August. one thousand nine hundred sixty-four. and extending through the seventh 
day of may. one thousand nine hundred seventy-five. 

“National Guard member” means a member of any component of the West Virginia National Guard. 

“Reserve member” means a member of any component of the reserve forces of the United States. 

If you desire additional information about the “Military Incentive Program Act of 1991”, you must contact your local Job 
Service Office or the West Virginia Employment Services Division, 112 California Avenue, Charleston, WV 25305 (304) 
558-7849. 

INSTRUCTIONS 
Enter the name(s) and Identification number shown on you r West Virginia State Personal Income Tax return or that shown 
on the West Virginia Corporation Net Income Tax return. 

Enter the employer name and Identification number as it appears on the “Employer Certification” issued by the West 
Virginia Department of Employment Security. 
olumn
C  1 Enter the Veteran’s or member’s last name, first name then middle initial on the first line. Enter his or her social 
     security number (SSN) on the second line. 
 umn  
ol
C  2 Check the appropriate box. If the veteran or member is disabled, enter the percentage of compensation for service 
     connected disability as determined by the Veteran’s Administration of the United States. If the veteran or member 
is disadvantaged. the legislated thirty percent (30%) limitation has been preprinted. See introduction for definition of 
“Economically Disadvantaged Veteran”. If member of the National Guard or Reserves, the legislated twenty-five percent 
(25%) limitation has been preprinted. 
olumn
C  3 Enter the Beginning and Ending date of employment during your taxable year for each veteran or member. If the 
     period of employment for a veteran or member is less than one year. then the allowable credit must be prorated as 
described in the “Column 5” instructions. 
olumn
C  4 Enter the total amount of wages or compensation paid to the veteran or member during the taxable year or $5,000.00, 
     WHICHEVER IS LESS. 
 umn  
ol
C  5 Enter the amount of allowable credit for each qualified veteran or member you have employed for the entire taxable 
     year computed by multiplying the amount shown in column 4 by the applicable percentage shown in column 2. If the 
period of employment is not for the entire taxable year you must also prorate the calculated credit according to the ratio of 
the employment dates shown in Column 3 to a full one-year period. In other words, if the period of employment was August 
1, to December 31 of the taxable year the calculated credit must be multiplied by 5/12. 

The maximum credit for each veteran or member is limited to the smallest of either the calculation just described for a partial 
year of employment or $5,000.00 for a 100 percent “Disabled” veteran or member. 

Add lines (a) through (e) of Column 5 and enter the total in the appropriate space. Carry this total over to the appropriate 
line on your Personal Income Tax Form (IT-140) or CNF-120TC of the West Virginia Corporation Net Income Tax 
Return. 
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 Rev. 09-12                      West Virginia Military Incentive Credit