DNG-A: Application for Downstream Natural Gas Manufacturing Investment Tax Credit (Revision 2020-10)
West Virginia · WV Tax Division · Used for tax years 2026
Form DNG-A is an application for West Virginia's Downstream Natural Gas Manufacturing Investment Tax Credit. It reports qualified investment placed in service or use, business activity, payroll, jobs, and employee benefits.
Who files this form
Qualified downstream natural gas manufacturers applying for the credit must file a separate DNG-A for each year in which investment for the credit is placed in service or use.
The form applies to investments placed in service on or after July 1, 2020. The State Tax Department must approve the application before any credit may be claimed.
What you'll need
Have the following information ready to complete the application:
- Business name, address, FEIN or SSN, West Virginia tax ID, preparer’s EIN, and tax period beginning and ending dates.
- NAICS code and a description of the business activity in West Virginia.
- Investment year, total investment, qualified investment amount, West Virginia investment locations, and a general description of the qualified investment.
- Total payroll and job counts before the investment and for the current tax year, projected West Virginia payroll and jobs after three years, and median compensation for new jobs.
- Health, retirement, and other benefit information, including the percentage of employees covered, average annual cost per employee, and number of new jobs with each benefit.
- Contact person’s name and daytime telephone number.
How to file
Complete the business identification and qualified investment sections. Answer whether you elect to begin the 10-year credit period with the next succeeding taxable year. Complete the taxpayer signature, printed name, title, and date fields, along with the preparer fields if someone else prepared the application.
Mail the completed application separately from your annual return to:
West Virginia State Tax Department
PO Box 1202
Charleston, WV 25324-1202
Common mistakes
- Do not attach the application to your annual return. Send it separately to the address printed on the form.
- Do not claim any credit before the State Tax Department approves the application.
- Do not combine investment years into one application. A separate DNG-A must be filed for each year in which investment for the credit is placed in service or use.
- Do not overlook the eligibility restriction: this credit is only available to qualified downstream natural gas manufacturers.
Questions people ask
Can I choose to begin the credit period in the following tax year?
Yes. The form asks whether you elect to begin the 10-year credit period with the next succeeding taxable year.
What connection must the new jobs have to the investment?
The application covers new jobs created by the applicant that are directly attributable to the qualified investment property.
Does filing the application let me claim the credit immediately?
No. The State Tax Department must approve the application before any credit may be claimed.
Where can I get help with the application?
Call (304) 558-3333 or toll-free at 1-800-WVA-TAXS (1-800-982-8297).