PCM-A: Application for Post-Coal Mine Site Business Credit (Revision 2020-06)
West Virginia · WV Tax Division · Used for tax years 2026
Form PCM-A is an application for West Virginia’s Post-Coal Mine Site Business Credit for qualified capital expenditures placed in service or use during the applicant’s tax year. It reports business identification, former mine site information, investment amounts, and the number o
Who files this form
Businesses applying for the Post-Coal Mine Site Business Credit must file an application for each year in which investment for the credit is placed in service or use.
A business is not eligible if it has benefited from other state economic development programs or incentives that reduced its income tax liability. The credit can only be earned during the first five years after initially locating the principal place of business at the site.
What you'll need
Have the following information ready to complete the application:
- Business name, West Virginia tax ID, entity type, taxpayer name, and mailing address.
- Tax period beginning and ending dates, including the tax year ending date for the qualified capital expenditures placed in service or use.
- Whether the business received other state economic development benefits that reduced its income tax liability.
- Address of the principal business location in West Virginia and the date it first located at the site.
- Former mine site name, last issued coal permit number, physical address, and the date mining activity ceased.
- A description of any use of the site after mining ceased.
- Investment year, investment amount, number of full-time employees, and a general description of the qualified investment.
- Contact person's name and telephone number.
How to file
Complete Section A with the business identification and tax period information. Complete Section B with the West Virginia business location, former mine site, and investment information.
Sign and date the application, and print or type the taxpayer's name and title. The form also provides fields for a preparer other than the taxpayer to sign and provide an address and date.
Do not attach the application to your annual return. Mail the completed application to:
West Virginia State Tax Department
PO Box 1202
Charleston, WV 25324-1202
Common mistakes
- Attaching the application to the annual return. The form specifically says not to do this.
- Missing an annual application. An application is required for each year in which investment for the credit is placed in service or use.
- Overlooking other state incentives. A business that benefited from other state economic development programs or incentives that reduced its income tax liability is not eligible.
- Overlooking the five-year limit. The credit can only be earned during the first five years after initially locating the principal place of business at the site.
Questions people ask
Do I need to apply every year?
You must file an application for each year in which investment for the credit is placed in service or use.
Can my business qualify if it received other state incentives?
The form says the business is not eligible if it benefited from other state economic development programs or incentives that reduced its income tax liability.
How long can the business earn the credit at the site?
The credit can only be earned during the first five years after initially locating the principal place of business at the site.
Should I attach PCM-A to my annual return?
No. Send the completed application separately to the West Virginia State Tax Department, PO Box 1202, Charleston, WV 25324-1202.
Where can I ask questions about the application?
Call (304) 558-3333 or toll-free at 1-800-WVA-TAXS (1-800-982-8297).