ATTC-1: Apprenticeship Training Tax Credits (2025)

Who files this form

Businesses employing apprentices and earning this credit must complete Part A and the Apprentice Detail. If credit is passed through to owners, they must also complete the Pass-Through Allocation Detail.

Businesses and individuals receiving an allocation of credit must complete Part B.

To claim the credit, all of these conditions must be met:

• The taxpayer paid wages to construction-trade apprentices registered with the United States Department of Labor, West Virginia State Office, during the tax year in which the taxpayer and apprentices participated in a qualified apprenticeship training program.
• The program is jointly administered by labor and management trustees.
• The program is administered under 29 U.S.C. Section 50.
• The program is certified under regulations adopted by the United States Bureau of Apprenticeship and Training.
• The program requires at least 2,000 but no more than 10,000 hours of on-the-job apprenticeship training.

What you'll need

Gather the information and supporting documentation needed to complete the applicable schedules:

• Business and taxpayer details: Names, identification number, tax period, address, contact information, and preparer’s EIN.
• Apprenticeship program details: Sponsor name and sponsor program number. If the employer is not the sponsor, the form requires the sponsor’s name.
• Apprentice Detail: Each apprentice’s name, Social Security number, program registration number, state where withholding is paid, total hours worked for the business during the tax year, and total wages paid by the business during the tax year.
• Tax figures: Corporation Net Income Tax liability and other credits claimed. Part B also requests Personal Income Tax liability, other credits, and income from the business that qualified for the credit.
• For credit recipients: The name and identification number of each entity providing credit, and the amount received.
• For pass-through allocations: Each member’s name, FEIN or SSN, ownership percentage, and allocated credit.

Attach supporting documentation for the credit claim. The form states that claims without supporting documentation will be denied.

Common mistakes

• Leaving out supporting documentation: The form warns that claims without it will be denied.
• Omitting the program sponsor: If the employer is not the registered apprenticeship program sponsor, list the sponsor’s name.
• Leaving out required schedules: Employers earning the credit must complete the Apprentice Detail and, when passing credit through to owners, the Pass-Through Allocation Detail.
• Not providing enough apprentice detail pages: Attach additional detail pages as needed.

Questions people ask

How is the credit calculated for each apprentice?

The Apprentice Detail lists the credit as the smallest of three amounts: $2 times hours worked, 50% of wages paid, or $2,000.

Can unused business credit be allocated to owners or members?

The form provides for allocations by an electing small business corporation, partnership, limited liability company treated as a partnership for federal income tax purposes, or sole proprietorship. If unused credit is allocated to members, the Pass-Through Allocation Detail must be completed.

Which part do I complete if I received credit from another entity?

Complete Part B. List the entity’s name, identification number, and the amount of credit received.

Which taxes does the form apply the credit against?

Part A applies the credit against Corporation Net Income Tax liability remaining after other credits. Part B includes calculations for applying allocated credit against Corporation Net Income Tax and Personal Income Tax liabilities.

Official sources

• https://tax.wv.gov/Documents/PIT/2025/schedule-ATTC1.2025.pdf