Schedules C/D: Schedule of Tax Payments and Schedule of Reportable Entities (2024)
West Virginia · WV Tax Division · Used for tax years 2024
Schedules C and D accompany West Virginia Form CIT-120 for 2024. Schedule C lists tax payment dates, types and amounts, including prior-year credits. Schedule D lists reportable entities included on CIT-120 page 1, section 6, along with their FEINs, parent information and entity
Who files this form
- Schedule C is the schedule of tax payments for Form CIT-120.
- Schedule D lists all reportable entities included on CIT-120, page 1, section 6.
Taxpayers reporting more than 10 payments or more than 10 entities must file their CIT-120 return electronically.
What you'll need
Have the information requested on each schedule ready:
- Schedule C: Entity name and FEIN, each payment's date, type and amount, and the total payment amount.
- Schedule D: Each reportable entity's name, FEIN and entity type, plus its parent's name and FEIN.
How to file
File your CIT-120 return electronically if you report:
- More than 10 payments on Schedule C, or
- More than 10 entities on Schedule D.
Common mistakes
Do not overlook the electronic filing requirements. The form warns that taxpayers reporting more than 10 payments or more than 10 entities must file their CIT-120 return electronically.
Questions people ask
What payment types does Schedule C list?
Withholding, estimated, extension, other payments and prior year credit.
How should I enter payment dates on Schedule C?
Use the printed MM DD YYYY fields for the month, day and year.
Does Schedule C ask for a payment total?
Yes. It includes a total field after the individual payment entries.
Which entities belong on Schedule D?
List all reportable entities included on CIT-120, page 1, section 6.
When is electronic filing required?
You must file your CIT-120 return electronically if you report more than 10 payments or more than 10 entities.