Schedules C/D: Schedule of Tax Payments and Schedule of Reportable Entities (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Schedules C and D accompany West Virginia Form CIT-120 for 2025. Schedule C lists tax payments, including withholding, estimated and extension payments, other payments, and prior-year credits. Schedule D lists all reportable entities included on CIT-120, page 1, section 6, with e
Who files this form
For tax year 2025, Schedule C of Form CIT-120 is the Schedule of Tax Payments. 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 following information ready to complete the schedules:
- Schedule C: Entity name and FEIN; each payment's date, type and amount; and the total payment amount. The listed payment types are withholding, estimated, extension, other payments and prior year credit.
- Schedule D: Each reportable entity's name and FEIN, parent name and parent FEIN, and entity type. The form refers you to the instructions for entity types, but those instructions are not available here.
How to file
You must file your CIT-120 return electronically if you report more than 10 payments or more than 10 entities.
The supplied form text does not provide an electronic filing procedure or a mailing address.
Common mistakes
- Do not overlook the electronic filing requirement when reporting more than 10 payments.
- The same requirement applies when reporting more than 10 entities: you must file the CIT-120 return electronically.
Questions people ask
What payment types are listed on Schedule C?
Withholding, estimated, extension, other payments and prior year credit.
What payment details does Schedule C request?
It requests the payment date in month, day and year format, the payment type and the payment amount. It also includes a total line.
Which entities belong on Schedule D?
Schedule D lists all reportable entities included on CIT-120, page 1, section 6.
When do these schedules require electronic filing?
You must file your CIT-120 return electronically if you report more than 10 payments or more than 10 entities.