CCGP-1: Conceal Carry Gun Permit Training Credit (Revision 2016-08)
West Virginia · WV Tax Division · Used for tax years 2026
West Virginia Form CCGP-1 calculates the Conceal Carry Gun Permit Training Credit against personal income tax. It records license fees and training costs for the taxpayer and spouse and calculates the allowable credit.
Who files this form
Use CCGP-1 to claim the Conceal Carry Gun Permit Training Credit against West Virginia Personal Income Tax. The credit covers qualifying costs incurred during the taxable year by the primary taxpayer and/or spouse for training to apply for and qualify for a West Virginia concealed weapon permit.
This is a one-time credit. A person who fails to qualify for a permit or whose permit application is denied cannot receive the credit.
What you'll need
Have the following ready:
- Receipts showing the amounts paid and dates for the application and training classes.
- Certificates showing successful completion of the training.
- The name, Social Security number, and date of birth of each person claiming the credit, whether the primary taxpayer, spouse, or both.
- License fee and training cost amounts for each person.
- The tax amount from IT-140, line 10.
Supply the receipts and completion certificates with CCGP-1.
How to file
Complete column A for the primary taxpayer and column B for the spouse, as applicable.
- Enter identifying information on lines 1 through 3.
- Enter the license fee on line 4 and training cost on line 5. Add them on line 6.
- On line 8, enter the smaller of the total cost on line 6 or the $50 maximum on line 7 for each person.
- Add both line 8 amounts and enter the total on line 9.
- Enter the tax amount from IT-140, line 10, on line 10 of CCGP-1.
- On line 11, enter the smaller of line 9 or line 10. Transfer that amount to line 14 of the Tax Credit Recap Schedule.
Include the supporting receipts and completion certificates with CCGP-1. The supplied text does not give a mailing address or electronic filing instructions.
Common mistakes
- Claiming costs incurred before May 24, 2016. The form specifically says these costs are not eligible.
- Claiming the credit for someone who fails to qualify for a permit or whose application is denied.
- Treating the credit as a recurring credit. The form describes it as a one-time credit.
- Leaving out supporting receipts or successful-completion certificates. The form says to supply these with CCGP-1.
Questions people ask
How much can I claim?
The credit is limited to actual costs or $50 per taxpayer, whichever is less. The total allowable credit is also limited to the tax amount from IT-140, line 10.
Can both spouses claim the credit?
Yes. The form allows up to $50 each for the primary taxpayer and spouse, subject to actual costs and the total tax limit.
Can I claim the credit if my permit application is denied?
No. The credit is not allowed for anyone who fails to qualify for a permit or is denied a permit after applying.
Where do I enter the final credit amount?
Enter the total allowable credit from CCGP-1, line 11, on line 14 of the Tax Credit Recap Schedule.