Form Sev-400 - Severance Tax Estimate - 2005

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TOTAL I THRU 5
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I
(GROSS AMOUNT OF TAXI
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WVISN400
REV
7/05
WEST VIRGINIA SEVERANCE TAX ESTIME
.
,
I
SIGNATURE OF TAXPAYER OR PREPARER
DATE
- - - . - - . - - - - - - . . - -
.
..
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~
,...
, - . - ,
* ~ - .
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IF BUSINESS WAS DISCONTINUED GIVE DATE AND IF SOLD NAME AND ADDRESS OF
NEW OWNER
7.
8,
10.
This form is for qu~rterly or monthly reporting only and cannot be used as an annual or final return. This form must be completed and returned even
tihough no business may have been transacted. If your business was sold or discontinued, please indicate the exact date and the new owner.
PERIOD ENDED
MAKE CHECK PAYABLE AND MAIL TO:
STATE TAX DEPARTMENT
IP~TERPIAIAUDITING DIVISIObI
P.O. EOX 425
CHARLESTON, W\/ 25322-0425
FOR ASSISTANCE CALL: (304) 558-3333
TOLL FREE 1-800-982-8297
PRODUCERS OF
COAL MUST FILE
WVISEV4OOC
PRODUCERS OF
TIMBER MUST FlLE
WV/SR"4OOT
YOUMUSTREPORT
YOUR INCOME
UNDER THE
CORRECT
CLASSIFICATION
DUE
DATE
INVESTMENTS CREDITS
ADJUSTED TAX
(LINE
6 LESS
IlNE
7)
EXEMPTION
$41.67 PER
MO.
TOTAL TAX DUE
(LINE 8 LESS
LINE
9)
INSTRUCTIONS FOR FILING WVISEV-400
All producers of natural resources must file a severance tax return to report the gross value or
gross income from natural resources severed andlor processed within West Virginia. Producers
and processers of coal must file WVISEV-4OOC, producers of timber must file WVISEV-400T. All
other producers file WVlSEV400. It is extremely important that you separate the gross income1
value of each type of natural resource you produce under the proper class code on the front of the
return.
This return is for reporting morithly or quarterly estimates. Your filing period will be indicated on
the return directly after your account identification number by an M for monthly or a Q for quarterly.
If your net tax is $1,000 or more per month you are required to file 11 monthly estimate returns. If
your net tax is less than $1,000 per month, but more than $50 per month, you are required to file 3
quarterly estimate returns. The annual return you file at the end of your taxable yearwill include the
last month's or quarter's tax due. If your net tax liability is less than $600 per year, you are not
required to file estimate returns; your entire amount of tax due will be included on your annual
return.
You may claim credit for any investment credits for which you qualify on line seven (7) of the
return. An annual exemption of $41.67 per month may be claimed on line nine (9), up to the
TAXABLE AMOUNT
5,
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adjusted tax. If you qualify for any other exemptions from the tax, you may exclude the exempt
5%
07 OTHER NAT
RESOURCES
CODE
amount from the gross taxable amount on the estimated monthly or quarterly return and provide
V I S I ~
O U T
web
B!C
at
Y ~ N ~ N
slate w uslfaxdivl
1
- -
detail on the annual return.
I
I
RATE
5%
5%
5%
5%
1,
.
2,
3
4.
I
TAX DUE BEFORE CREDITS
I
I
I
I
I
I
I
-
02 SAND
OR GRAVEL
03
OIL
04
NATURAL GAS
05 LIMESTONE
SANDSTONE

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