CIT-120APT: Allocation and Apportionment for Multistate Businesses (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Form CIT-120APT is used by corporations subject to tax in more than one state to allocate and apportion income to West Virginia. It reports nonbusiness income and apportionment factors based on sales, motor carrier vehicle mileage, or financial organization gross receipts, and is
Who files this form
Form CIT-120APT is used by corporations subject to tax in more than one state to allocate and apportion income to West Virginia. Complete it and attach it to Form CIT-120.
What you'll need
The form calls for:
- Your corporation’s FEIN.
- Gross income, related expenses, and net income for the nonbusiness income categories listed in Schedules A1 and A2, including rents, royalties, capital gains or losses, interest, and dividends.
- Income from nonunitary sources reported on Schedule K-1C.
- For Schedule A2, costs of West Virginia water or air pollution control facilities and the federal depreciation or amortization amounts requested for those facilities.
- West Virginia and everywhere totals for sales, vehicle mileage, or gross receipts, depending on the Schedule B factor used.
- Form CIT-120, to which you attach CIT-120APT.
How to file
Complete CIT-120APT and attach it to Form CIT-120.
Transfer these results to Form CIT-120, Schedule 2:
- Schedule A1, line 9: enter the total on line 5.
- Schedule A2, line 13: enter the total on line 9.
- Schedule B, Column 3: enter the apportionment factor on line 7.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Leaving Schedule B incomplete: The form warns that failure to complete CIT-120APT, Schedule B will result in 100% apportionment to West Virginia.
Questions people ask
What is the difference between Schedules A1 and A2?
Schedule A1 covers everywhere allocation of nonbusiness income. Schedule A2 covers West Virginia allocation of nonbusiness income.
Which factors are listed in Schedule B?
Part 1, the regular factor, uses sales. Part 2, the motor carrier factor, uses vehicle mileage. Part 3, the financial organization factor, uses gross receipts.
How do I calculate the Schedule B factor?
Divide Column 1, West Virginia, by Column 2, Everywhere. Enter the result as a six-digit decimal in Column 3, then enter that decimal on Form CIT-120, Schedule 2, line 7.
Where do I report income from nonunitary sources shown on Schedule K-1C?
Both Schedule A1 and Schedule A2 have a line 8 for income from nonunitary sources reported on Schedule K-1C.