Schedule UB: List of Members in Unitary Combined Group (2024)
West Virginia · WV Tax Division · Used for tax years 2024
West Virginia Schedule UB lists the members of a unitary combined group for Form CIT-120. It reports each member’s name, FEIN, year ending, total tax from UB-CR, Column C4, and total payments and prior-year credits.
Who files this form
Schedule UB is the Form CIT-120 schedule for listing members of a unitary combined group. The form directs you to list all members of the group.
What you'll need
Have the following information ready to complete Schedule UB:
- Corporation name and FEIN.
- The unitary business group's common year-ending date, in MM/DD/YYYY format.
- Each member's group number (1–3), name, and FEIN.
- Each member's year ending, shown as month and year.
- Each member's total tax from Schedule UB-CR, Column C4.
- Each member's total payments and prior-year credits.
Common mistakes
Do not overlook the note at the end of the schedule: after completing Schedule UB, see the Schedule UB Instructions for Completing Form CIT-120.
Questions people ask
Which members should I list?
The form directs you to list all members of the unitary combined group.
Where does the total tax amount come from?
The total tax column calls for the amount from Schedule UB-CR, Column C4.
How should I enter the year-ending dates?
Enter the group's common year-ending date in MM/DD/YYYY format. The individual member rows provide spaces for the month and year.
What should I consult after completing Schedule UB?
The form tells you to see the Schedule UB Instructions for Completing Form CIT-120.