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    PTE-100TC
    REV 7-20                  W   SUMMARY OF TAX CREDITS
                                                                                                                                     2020
ENTITY NAME                                                                                          FEIN

This form is to be used by S Corporations and Partnerships to summarize the tax credits that are allocable to their 
shareholders/partners. Both this summary form and the appropriate credit calculation schedule(s) or form(s) must be 
attached to your return in order to claim a tax credit. The S Corporation or Partnership must complete an allocation 
schedule for each tax credit claimed. These allocations will be reported on their K-1 or K-1C. If you are claiming the 
Neighborhood Investment Program Credit you are no longer required to enclose the WV NIPA-2 credit schedule 
with your return. You must maintain the schedule in your                                        les.
                  TAX CREDITS                                                                 CREDIT CALCULATED ON APPROPRIATE AVAILABLE TAX CREDIT FOR CURRENT 
THE TOTAL AMOUNT OF CREDIT CANNOT EXCEED THE TAX                                                     SCHEDULE                          YEAR
                 LIABILITY FOR THAT TAX
1. Economic Opportunity Tax Credit
    (§11-13Q) Schedule WV EOTC-1and EOTC-A ........................                        1                      .00                          .00
2. Environmental Agricultural Equipment Tax Credit
    (§11-13k) Form WV AG-1 ..........................................................      2                      .00                          .00
3.  West Virginia Neighborhood Investment Program Credit
    (§11-13J) Form WV NIPA-2 ......................................................        3                      .00                          .00
4. Apprentice Training Tax Credit
    (§11-13w) Schedule WV ATTC-1...............................................            4                      .00                          .00
5. Film Industry Tax Credit
    (§11-13x) Schedule WVFIIA-TCS..............................................            5                      .00                          .00
6. Alternative Fuel Tax Credit
    (§11-6d) Schedule AFTC-1........................................................       6                      .00                          .00
7. Historic Rehabilitated Buildings Investment Credit
    (§11-24-23a) Schedule RBIC and RBIC-A ...............................                  7                      .00                          .00
8. West Virginia Military Incentive Credit
    (§11-24-12) Schedule J..............................................................   8                      .00                          .00
9. Farm to Food Bank Tax Credit
    (§11-13DD) Department of Agriculture Certi cate ................                      9                      .00                          .00
10. Post-Coal Mine Site Business Credit
    (§11-28) Schedule PCM-1 ........................................................       10                     .00                          .00
11. Downstream Natural Gas Manufacturing Investment Tax Credit
    (§11-13GG) Schedule DNG-1 ................................................... 11                              .00                          .00
12. TOTAL CREDITS
    add lines 1 through 11................................................................ 12                     .00                          .00

                                                                                                         *B54202006W*
                                                                                                              B 5 4            2 0 2 0 0   6  W
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