SAAM-A: Application for Small Arms and Ammunition Manufacturers Credit (Revision 2021-10)
West Virginia · WV Tax Division · Used for tax years 2026
Form SAAM-A is an application for the West Virginia tax credit for federal excise tax imposed upon small arms and ammunition manufacturers. It reports business information, investment details, payroll, jobs and employee benefits, and calculates qualified investment.
Who files this form
Businesses seeking the West Virginia tax credit for federal excise tax imposed on small arms and ammunition manufacturers must file an application for each year in which investment for this credit is placed in service or use.
The State Tax Commissioner must approve the application before any credit may be claimed.
What you'll need
The form requires an itemized investment listing. For each item, provide its name or description, purpose, date acquired or placed in service, useful life, and net cost. Use additional sheets if necessary.
Have the following information ready:
- FEIN, West Virginia tax ID, tax period, business name, and taxpayer name.
- Investment purpose, NAICS code, and a description of the business activity in West Virginia.
- Investment year, total investment amount, qualified investment amount, West Virginia investment locations, and a description of the qualified investment.
- Total West Virginia payroll and number of jobs before the investment and for the current year.
- Percentages of employees covered by health and retirement plans, and average annual benefit costs per employee for each type of plan.
Common mistakes
- Claiming the credit before approval. The State Tax Commissioner must approve the application before any credit may be claimed.
- Skipping an annual application. An application is required for each year in which investment for the credit is placed in service or use.
- Checking multiple investment-purpose boxes. The form says to check only one. If both industrial expansion and revitalization apply, select the option for both.
Questions people ask
Do I need a new application every year?
An application is required for each year in which investment for this credit is placed in service or use.
Can I claim the credit before my application is approved?
No. The State Tax Commissioner must approve the application first.
How does useful life affect the qualified investment calculation?
Section D applies these rates to net cost to determine allowable cost:
- At least 4 years but less than 6 years: 33⅓%.
- At least 6 years but less than 8 years: 66⅔%.
- 8 years or more: 100%.
Add the allowable costs in Column C to determine total qualified investment for the tax year.
What if I need more space for the investment listing?
The form allows additional sheets. List each investment item separately.