CIT-120: West Virginia Corporation Net Income Tax Return (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Form CIT-120 is the 2025 West Virginia Corporation Net Income Tax Return. It reports corporate net income tax, payments, withholding, credits, and any tax due or overpayment.
What you'll need
Have the following information and applicable documents ready for your 2025 CIT-120:
- Your corporation’s name, FEIN, mailing address, West Virginia corporation income tax account number, state of domicile, NAICS code, and contact information.
- Your tax period beginning and ending dates, and extended due date, if applicable.
- The federal return included with your filing. The form lists Form 1120, pro forma 1120, Form 990, and Form 990T.
- Schedule 1, Schedule 2, or UB-CR, as applicable, for the adjusted corporate net income tax reported on line 9.
- Schedule D information for all reportable entities listed on the form.
- Form 870 or 4549-A/B if filing a return marked RAR. The form requires this attachment.
- Payment, withholding, and credit amounts needed to complete the return.
- Your bank routing number, account number, and account type if requesting direct deposit of a refund.
How to file
Complete the corporation information and check all applicable boxes for entity type, return type, and filing method. Enter the tax, payments, credits, and any balance due or overpayment.
Sign and date the return in the officer, partner, or member signature area. The form also provides a paid preparer signature area.
Mail the return to:
West Virginia Tax Division
Tax Account Administration
PO Box 1202
Charleston WV 25324-1202
Common mistakes
- Entering incorrect bank account information. The form warns that incorrect account information may result in a $15.00 returned payment charge.
- Leaving reportable entities off Schedule D. The form says all reportable entities must be included.
- Omitting the required RAR attachment. A return marked RAR must include Form 870 or 4549-A/B.
- Missing applicable checkboxes. The form directs filers to check all applicable boxes.
Questions people ask
Can I apply an overpayment to next year’s tax?
Yes. Enter the amount of your line 24 overpayment you want credited to next year’s tax on line 25. Line 26 is the refund amount, calculated by subtracting line 25 from line 24.
Can I request direct deposit of my refund?
Yes. The form provides a direct deposit area where you select checking or savings and enter your routing and account numbers.
Which schedule does a separate filer use for its activity?
The form identifies Schedule 1 for wholly West Virginia activity and Schedule 2 for multistate activity.
Where do I report amounts from an amended return?
Line 11 is for an overpayment previously refunded or credited, and line 15 is for the amount paid with the original return. Both lines are marked for amended returns only.
Can I authorize the Tax Division to discuss my return with my preparer?
Yes. The form includes a yes-or-no choice for this authorization.