The West Virginia Tax Recap Schedule is where you'll report certain nonrefundable state tax credits that aren't entered elsewhere on your return. These credits are usually tied to a specific West Virginia program and often require a certificate, approval letter, or supporting schedule before they can be claimed.
The Tax Recap Schedule doesn't determine whether you qualify for a credit. Instead, it serves as a summary of eligible credits you've already qualified for through a state program or pass-through entity. The total allowable credit from the Tax Recap Schedule carries to Form IT-140, Line 9, where it reduces your West Virginia income tax liability.
What Is the West Virginia Tax Recap Schedule?
The Tax Recap Schedule combines multiple West Virginia nonrefundable tax credits into a single section of the return.
You may need to complete the schedule if you:
- Made a qualifying investment
- Participated in a state-approved economic development program
- Received a state-issued tax credit certificate
- Received a credit through a partnership, S corporation, LLC, trust, or estate
The Tax Recap Schedule gathers these credits and applies them according to West Virginia tax law.
What Information Will I Need?
Depending on the credit you're claiming, you may need:
- A credit certificate number
- A state-issued approval letter
- A supporting credit schedule
- Pass-through entity information
- Credit calculation worksheets
- Investment or contribution records
Always enter the information exactly as it appears on your supporting documentation.
Credits Commonly Claimed on the Tax Recap Schedule
Credits reported on the Tax Recap Schedule may include:
- General Economic Opportunity Tax Credit (Schedule EOTC-PIT)
- High Technology Manufacturing Investment Credit
- Neighborhood Investment Program Credit (Schedule NIPA-2)
- Historic Rehabilitation Building Investment Credit (Schedule RBIC)
- Qualified Residential Rehabilitation Building Investment Credit (Schedule RBIC-A)
- Apprenticeship Training Tax Credit (Schedule ATTC-1)
- Volunteer Firefighter Tax Credit
- Build WV Property Value Adjustment Tax Credit
- Farm to Food Bank Tax Credit
- Pass-Through Entity Eligible Small Business Credit
- Other state-authorized tax credits
Not every credit applies to every taxpayer.
New for Tax Year 2026
If you received an EK-1, West Virginia instructs taxpayers to claim the Elective Income Credit for tax paid by a Pass-Through Entity on the Tax Recap Schedule and include the EK-1 with the return.
How Do I Enter a Tax Recap Credit?
For each credit you claim:
Credit Amount
Enter the credit amount shown on the:
- Credit certificate
- State approval document
- Supporting schedule
- Pass-through entity documentation
Credit Identification Information
You may also be asked to provide:
- Certificate numbers
- Authorization numbers
- Tax year information
- Entity information
- Other identifying details required by the credit program
Pass-Through Credits
If the credit came from a partnership, S corporation, LLC, trust, or estate, enter the information exactly as reported by that entity.
Can I Claim More Than One Credit?
Yes. If you qualify for multiple credits, enter each credit separately using the supporting documents provided for that credit.
The software will total the allowable credits and transfer the combined amount to your West Virginia return. The total Tax Recap Schedule credits are reported on Form IT-140, Line 9.
Do I Need Supporting Documentation?
Yes. Most credits reported on the Tax Recap Schedule require documentation.
Examples include:
- State-issued credit certificates
- Program approval letters
- Credit schedules
- Partnership or S corporation statements
- Investment records
- Contribution receipts
- Credit calculation worksheets
Failure to provide required documentation may delay processing or cause the credit to be disallowed. West Virginia also requires supporting documents such as W-2s, 1099s, and K-1s when applicable.
How Do I Access the Tax Recap Schedule in the Program?
- Select State.
- Select the 3 dots for Edit.
- Select Credits.
- Choose Tax Recap Schedule or Total Nonrefundable Tax Credits.
- Select the credit you're claiming.
- Enter the information from your supporting documents.
- Complete any credit-specific questions.
- Continue through the remainder of the return.
What Records Should I Keep?
Keep copies of:
- Credit certificates
- State approval letters
- Supporting schedules
- Pass-through entity statements
- Investment documentation
- Donation records
- Credit worksheets
- Any correspondence related to the credit
These records should be retained with your tax files in case the tax department requests verification of the credit claimed.
Where Does the Credit Appear on My Return?
After you complete the Tax Recap Schedule, the total allowable nonrefundable credits flow to Form IT-140, Line 9 (Credits From Tax Credit Recap Schedule). These credits reduce the amount of West Virginia income tax due but generally cannot create a refund unless a specific credit is designated as refundable.