Schedule UB: List of Members in Unitary Combined Group (2025)
West Virginia · WV Tax Division · Used for tax years 2025
West Virginia Schedule UB for 2025 lists all 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, along with the group’s common year ending.
Who files this form
Schedule UB is part of West Virginia Form CIT-120 for tax year 2025. It is used to list all members of a unitary combined group.
What you'll need
Have the following information ready to complete Schedule UB:
- The corporation’s 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, FEIN, and 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 skip the next-step reminder: after completing this schedule, see the Schedule UB Instructions for Completing Form CIT-120.
Questions people ask
Which members should I list?
The form says to list all members of the unitary combined group.
Where does each member’s total tax come from?
Use the total tax from Schedule UB-CR, Column C4.
What year-ending information does the schedule request?
Enter the group’s common year-ending date as month, day, and year. For each member, the schedule provides fields for the year-ending month and year.
What should I consult after completing Schedule UB?
The form directs you to the Schedule UB Instructions for Completing Form CIT-120.