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Nonbusiness income allocated to West Virginia S CORPORATION ONLY. Use Form WV/SPF-100APT Schedule A2 Line 13. WV/SPF-100U UNDERPAYMENT OF ESTIMATED BUSINESS FRANCHISE TAX 2009 WV Code 11-10-18a REV 06-09 PART I - All filers must complete this part 1. 4. High-Growth Business Investment Tax Credit 11-13U-4 Schedule WV/HGBITC-1. 5. Business Investment Job Expansion Credit 11-13C Form WV/BCS-A WV/BCS-1 or WV/BCS-Small. Enter your 2009 franchise tax Line 6 of Form WV/SPF-100. 2. Enter the credits...
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